MN SF2288

Imposes a 5% surcharge on "net pollution control income" for corporations, individuals, trusts, and estates that have at least one delinquent pollution control violation certified by the Minnesota Pollution Control Agency

Defines "pollution control violation" as any violation of Minnesota environmental statutes (chapters 114C, 115, 115A, 116) or related rules, permits, and compliance agreements issued by the MPCA

Requires MPCA to notify violators of required remedial actions and deadlines; if remediation is not completed in time, a delinquency notice triggers the surcharge for that taxable year

MPCA must certify to the Department of Revenue by January 31 each year a list of all persons who received delinquency notices in the preceding calendar year

Effective for taxable years beginning after December 31, 2025, with first certifications due January 31, 2027, for delinquency notices provided after June 30, 2026