MN SF4439

Imposes a 10-cent excise tax on each plastic beverage bottle under 3 liters sold by distributors to Minnesota retailers, effective January 1, 2026, with the tax expiring after December 31, 2030

Excludes bottles containing FDA-regulated drugs or infant formula from the tax

Creates a water infrastructure account in the special revenue fund to receive all tax proceeds

Prioritizes funding for local governments with low tax base per capita for eligible projects including sanitary sewer infrastructure, water treatment facilities, PFAS/nitrate removal from drinking water, water towers, and storm sewer systems

Unspent funds as of July 1 each year are appropriated to the Pollution Control Agency for grants to local governments for water infrastructure projects