MN HF3909

Imposes a 50% tax on gross revenues of private detention facilities operating in Minnesota, effective for revenues received after December 31, 2026

Applies to for-profit detention facilities that contract with government entities to incarcerate or confine individuals for sentences or pretrial detention

Excludes privately owned residential facilities such as halfway houses, group homes, work release centers, and treatment facilities serving released inmates or offenders on probation

Provides a credit for gross revenue taxes legally paid to other jurisdictions to avoid double taxation on the same revenues

All tax revenues, including penalties and interest, are deposited into the state general fund