SF 2494 Summary

• Abolishes Minnesota's motor fuel excise taxes on gasoline and special fuel, effective upon enactment

• Requires general fund transfers of $911.485 million (FY 2024) and $905.105 million (FY 2025) to the highway user tax distribution fund to replace lost fuel tax revenue, with a base of $898.769 million (FY 2026) and $892.478 million (FY 2027)

• Repeals numerous statutes related to fuel tax administration, including provisions for gasoline tax, special fuel tax, aviation tax, refunds, and credits

• Makes conforming amendments to remove references to repealed fuel tax provisions in statutes governing off-highway vehicle registrations, snowmobile trails, water recreation, and forest road accounts

• Maintains licensing requirements and reporting obligations for fuel distributors and dealers, eliminating tax collection duties while keeping regulatory oversight