MN SF2129

Imposes a 50% gross revenues tax on manufacturers and retailers selling products containing PFAS (perfluoroalkyl and polyfluoroalkyl substances) in Minnesota, applying to products where PFAS are deliberately added to perform a specific function

Requires monthly informational reports from taxable entities, due by the 10th day following each calendar month, with annual tax payment following standard corporate filing cycles

Creates a cleanup account in the special revenue fund to receive annual transfers of PFAS tax revenues by July 15, with funds managed by the State Board of Investment for environmental cleanup purposes

Establishes a 9-member Advisory Commission including 8 legislators (appointed by House and Senate leadership) and the Pollution Control Agency commissioner to recommend proper use of cleanup funds

Initial commission appointments due by January 15, 2026, with first meeting by July 1, 2026, and first report due December 15, 2026; all provisions effective the day following final enactment