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Legislators with BillsLegislators(95)
Referred Bills (1001)
City of Eden Prairie special tax increment financing rules authorization
Businesses collection of tourism improvement district charges from purchasers authorization provision and certain definitions modifications
Certain remittance transfers tax creation
Crime Victims tax donation checkoff authorization
Taxpayers earning Minnesota-sourced income while participating in immigration enforcement activities filing income tax returns requirement provision
Certain taxpayers exclusion from qualifying for the sustainably aviation credit
Onetime emergency rental assistance aid for counties and Tribal governments establishment
Minnesota taxable estate amount increased exclusion provision
Audubon authorization to impose a local sales and use tax
Sauk Centre local sales tax authorization modification
Exemption of data centers modification for sales and use tax
City of Minnetonka local sales and use tax imposition authorization
Pass-through entity tax expiration modification
Certain lawn care services removal from the tax base
Limited lines travel insurance producers and travel retailers licensing and registration provision and travel insurance sale and regulation provision
Plastic bottle excise tax proposal
Statewide local housing aid eligibility expansion
Automobile theft prevention surcharge and dedication of certain revenues modification
Capitol Complex county host program aid establishment and appropriation
City on Windom local sales and use tax imposition authorization provision
Local government debt financing modifications
Onetime emergency rental assistance aid for counties and Tribal governments establishment and appropriation
Minnesota State High School League tickets and admissions sales tax savings extension provision
City of Northern base year formula aid provision
Alexandria authorization to impose a local sales tax
Onetime emergency rental assistance aid for counties and Tribal governments establishments, claims administrator to return unused funds requirement provision, prior appropriation cancellation provision, temporary extended time period to correct delinquent rent provision, and appropriation
Forest Lake authorization to impose a local sales tax
Albert Lea authorization to extend its local sales tax for additional projects
Minnesota housing tax credit contributions eligible recipients modification and credit allocations set-aside requirement provision
City of St. Paul tax increment financing special rules authorization provision
Certain increment usage to covert vacant or underused commercial or industrial buildings to residential purposes authorization and certain increment calculations and findings required for a district converting vacant or underused property modification
City of Rochester amends approved uses of local sales tax funds collected
Certain property taxes proceedings data protection requirements modifications
Evidentiary standards applying to Tax Court proceedings regarding property valuations modification
Unlimited Social Security subtraction provision
Gross receipts tax on hospitals and health care providers
City of Lanesboro local sales and use tax imposition authorization provision
Property tax refund target expansion to cover homestead property tax increases that were greater than six percent
Commissioner of revenue not including certain taxpayers on liquor posting temporary authority provision
Property tax task force establishment provision
Certain tenants personal property taxation exemption provision
City of Little Falls extend expiration of the food and beverage tax
Audubon authorization to impose a local sales tax
City of Coon Rapids impose a local sales tax authorization
Washington county refundable exemption for construction materials provision for certain projects
Nonprofit exemption to provide that certain purchases of prepared food of nonprofit organizations are exempt modification
School Resource Officers volunteer service taxation subtraction provision
Douglas County authorization to impose a local sales tax
Cloquet Area Fire District authorization to impose a local sales tax
City of Albert Lea construction materials used in certain projects refundable exemption provision and appropriation
Procedures for the commissioner of revenue to issue revenue rulings provision modification
Waseca County authorization to impose a local sales tax
City if Eveleth funds expiration extension provision
Hennepin County and Ramsey County deed and mortgage taxes expiration extension
Special property tax refund threshold lowering and maximum refund increase, excise tax on certain social media platform businesses establishment, onetime public safety aid for local and tribal governments establishment and appropriation
Refund claim filing time limit modification
Road usage charge enactment for all-electric vehicles
Federal estate tax exclusion amount conformation
Obsolete provisions removal and portability provision of the estate tax exclusion
Credit for farmers who donate food to a food shelf establishment
City of Chaska special tax increment financing authority provision
Withholding of federal income tax from state employee pay prohibition
Maplewood authorization to impose a local sales and use tax
Redevelopment area homestead credit establishment
AmeriCorps stipends and living allowances subtraction establishment provision
Certain property conversion and certain property energy-efficient design tax credits establishment and appropriation
Property tax market value exclusion for veterans with a disability modification; exclusion amounts increase annually with inflation authorization; surviving spouses benefit modification
School district seasonal tax base replacement aid establishment
Veterans with a disability homestead exclusion increase provision
Certain damage awards state subtraction authorization provision
Certain property tax exemption provision
Refundable exemption for certain items and services purchased to repair property damage caused by natural disasters creation
Federal deduction for qualified overtime compensation adoption
Ten-year homestead property tax exemption establishment
Federal deduction for qualified tip income adoption
Estate tax repeal
City of Roseau local sales tax authorization provision
Isanti County local sales tax authorization provision
Oak Park Heights authorization to impose a local sales and use tax
City of Wayzata food and beverage tax imposition authorization
City of Austin local sales and use tax authorization provision
Osseo authorization to impose a local sales and use tax
City of Plymouth local sales and use tax imposition authorization
Woodbury refundable exemption provision for construction materials for certain projects
Market value exclusion increase for veterans with a disability
City of Columbia Heights special rules authorization
City of Wayzata tax increment financing special rules authorization
Requirements modification for return of excess tax increments
City of Wayzata refundable exemption for construction materials for certain projects
Owatonna authorization to impose a local sales and use tax
City of Robbinsdale local sales and use tax imposition authorization
County levy for certain assessment services limitations provision
Monticello refundable exemption provision for construction materials for construction of a water treatment facility
Deceased spousal unused exclusion amount portability provision and technical changes provisions
Veterans with disability market value exclusion increase provision
Post-certification adjustments for lobbying expenses establishment
Annual tax holiday period provision for sales and purchases of school supplies
Tip income exemption from the individual income tax and tax withholding requirements provision
Definition modification of agricultural land for agricultural property classification
Subtraction provision for overtime pay
All income tax rates reduction provision
Omnibus E-12 Education appropriations
Definition modification of agricultural products for class 2 agricultural property classification
Health care services removal from the definition of providers subject to the health care provider tax
Aid to local governments establishment for emerald ash borer financial assistance
Omnibus Tax bill
Omnibus Health and Human Services policy and appropriations
Omnibus Tax bill
Receipt of National Institutes of Health funding income tax refundable credit authorization
Minnesota Sports facilities Authority appropriation contingent on certain revenues from the conduct of electronic pull tabs
Exemption modification for agriculture processing materials
Land-value taxation districts creation by cities authorization
Authorizing an authority to stop payments after finding that a developer, contractor, or subcontractor has violated state municipal labor law
Market value exclusions for certain railroad property establishment; calculation of net present value of anticipated future income for state-assessed property modification
City of Dilworth community center construction materials refundable exemption provision and appropriation
Orderly and environmentally responsible development of the states gas resources facilitation provision and appropriation
Contingent increase in the corporate franchise tax rate authorization
Social media platform businesses excise tax establishment
Rebate from the solid waste management tax requirement for materials removed from the waste stream for recycling, composting, or reuse
Corporate franchise tax rate contingent increase authorization
Certain property owned by an Indian Tribe property tax exemption establishment
Eligibility modification for certain tax programs and classifications
Unitary group expansion to foreign corporations provision
Expanded corporate tax compliance initiative appropriation
Gross receipts tax enforcement on various services
Exemption provision for dietary supplements
Subtraction from income provision for certain commercial loans issued by financial institutions
Sales and use tax exemption for data centers repeal
Refundable exemption provision for construction material for certain research and development campuses
Free musical entertainment for the general public annual expenditure limit expansion provision
Surcharge on all-electric vehicles modification
Homestead market value exclusion for property owned by persons 65 years and older and retired establishment
Monthly return requirements for certain brewers clarification
City of Brooklyn Park clean water infrastructure construction materials refundable exemption provision and appropriation
Sales and use tax exemptions elimination, gross receipts tax on various services imposition
Individual income tax and corporate tax phasing out provision
Quarterly pharmacy tax refunds establishment
City of Brooklyn Park clean water infrastructure construction materials refundable exemption provision and appropriation
City of Brooklyn Park regional athletic facility construction materials refundable exemption provision and appropriation
Kilowatt per hour tax enactment for electric vehicle charging
Certain taxes imposition during a shutdown period prohibition provision
Consumer protection restitution account establishment provision, public compensation payments exclusion from certain calculations of income provision, certain data classified as public provision, and appropriation
Professional Golfers' Association of America sponsored championship golf tournaments admission sales and use tax exemption provision
Classification rate removal and property that exemption establishment for certain property owned and operated by congressionally chartered veterans service organizations
Certain remittance requirements modification
Commercial-industrial property state general levy reduction provision
Certain social media businesses excise tax establishment provision
Certain small business investment credit requirements modifications
Small rural ambulance services health care gross receipts taxes exemption provision
Hospital assessment requirement provision and hospitals in the medical assistance program directed payments requirement provision
Medical assistance rate adjustments establishment for physician and professional services
Independent School District No. 186, Pequot Lakes construction projects refundable exemption provision and appropriation
Volunteer drivers individual income subtraction increase provision
Biennial misclassification fraud impact report requirement and appropriation
Income tax rates and brackets modification
Certain assets of colleges and universities tax on certain growth establishment and special revenue fund account establishment
State fairgrounds public safety and municipal services aid with annual inflation adjustment establishment
Combined net receipts tax rates reduction and brackets expansion
Electric vehicle surcharge modification
Excise tax on certain social media platform businesses establishment
Certain independent School District No. 561, Goodridge, project construction materials refundable exemption provision and appropriation
Brooklyn Park tax increment financing special rules establishment
City of Minneapolis Upper Harbor Terminal Amphitheater construction materials refundable exemption provision and appropriation
Green acres tax deferment requirements modifications
Taxes provisions modification
Hermantown local sales and use tax duration extension
Border city enterprise zones allocation increase provision and tax reduction authority modification provision
New Markets tax credit proposal provision, credit administration provision, and appropriation
City of Burnsville city hall construction materials refundable tax exemption provision and appropriation
Homestead market value exclusion modification for certain years
Senior citizen credit establishment
Residential properties valuation increase limitation provision and tax rate modifications
Volunteer fire and rescue workers income tax subtraction establishment
City of St. Cloud tax increment financing special rules authorization provision
Beginning farmer tax credits eligibility expansion provision
City of Alpha 2023 aid penalty forgiveness provision and appropriation
Exemptions for institutions of public charity provisions modification
Charitable gambling combined net receipts tax rates and brackets modifications
Local government debt financing modifications
Valuation reductions permission on certain property with conservation restriction or easements
Tip income exemption from the individual income tax and tax withholding requirements
Dedication to the resource management account increase
Construction materials used in Itasca County refundable sales and use tax exemption authorization
Subtraction provision for health insurance premiums
Residential properties annual valuation increase limitation provision
Notice of proposed property taxes dates modification
City of Plymouth local lodging tax expiration date removal provision
City of Minneapolis tax increment financing special rules authorization provision
Charitable gambling rates modification
Homestead credit refund co-pays reduction provision
Fifth tier of the individual income tax establishment at a rate sufficient to offset lost federal Medicaid funds
St. Cloud special tax increment financing authority provision
Special agricultural homestead requirements modifications
Minnesota corporate headquarters credit establishment
Department of Revenue making available certain corporate franchise tax information requirement provision
Renter's credit expansion to provide parity with the homestead credit refund provision
City of East Grand Forks project construction materials refundable exemption provision and appropriation
Statewide affordable housing aids appropriation
Miscellaneous housing provisions modifications
City of St. Cloud redevelopment districts construction projects materials refundable exemption provision and appropriation
Soil and water conservation district aid funding source modification and appropriation increase
Child tax credit advance payments repeal
General estate tax subtraction amount increase; combined cap on the subtractions for qualified small business property and qualified farm property increase
Minnesota agricultural water quality certification program credit for certain acres establishment and appropriation
Income definition modification for purposes of the property tax refund
City of St. Paul local sales tax extension provision
Minnetonka, Richfield, and St. Louis Park tax increment financing districts eligible uses for increment expansion
Taxpayer assistance grants and tax credit outreach grants appropriation
Student loan income tax credit increase and making the credit refundable authorization
Entity-owned agricultural property shareholder limit increase
Minnesota intercollegiate sports tickets and admissions sales tax exemption authorization
Electric generation facility property tax exemption provision
Correction of certain errors regarding the taxable year to which a deductible contribution is attributed requirement provision
Vendor allowance provision
Illegal cannabis and controlled substances tax repeal
Electric-assisted bicycle rebate program modification
Contingent corporation franchise tax rate reductions authorization
Income and corporate franchise tax exemption for advertising expenses authorization
Tax Court interpretations of tax laws binding on the commissioner of revenue authorization
Income tax rates and brackets modifications provisions
Grain bins and related construction material, supplies and tractor tires sales and use tax exemption
Licensed in-home child care provider property tax credit establishment; appropriating money
Electric-assisted bicycle rebate program modification
Illegal cannabis and controlled substances tax repeal
Individual income and corporate franchise taxes, certain state aid programs and public finance provisions modifications and appropriation
Income threshold increase for the child tax credit
St. Paul special rules proposal
Marshall tax increment financing special rules authorization
Minnesota child credit baby bonus establishment
Definition modification of residential generator
Transfer and certification provisions modification
Certain charitable contributions itemized deduction exclusion modifications
Constitutional Amendment proposal requiring that a portion of a projected budget surplus be returned to state taxpayers
Housing and redevelopment authority levy limits modification
Senior citizens' property tax deferral program modification
Transfer and certification provisions modification
Underutilized buildings conversion refundable tax credit proposal, sunset for the credit provision, and appropriation
Certain businesses pollution control surcharge provision
Critical access dental clinics employee student loan payments income tax subtraction establishment provision
City of Stewart 2023 aid penalty forgiveness provision and appropriation
Unobligated tax increment use clarification
Albert Lea city projects construction materials refundable sales and use tax exemption establishment
Refundable construction exemption provision for construction of new multifamily residential housing for first-time homebuyers
New single-family residential housing for first-time homebuyers refundable construction exemption provision
Local government aid dedication to cities for pre-1940 housing improvements authorization
Unlimited Social Security subtraction provision
Income tax subtractions for overtime pay, tips income, bonuses, and winnings from nonprofit lawful gambling organizations establishment
Agricultural assets owners available credit cap elimination provision
Exemption provision for all school supplies
Calculation of town aid modification
Homestead resort properties tier limits modification
City of Chanhassen facility construction materials refundable exemption provision and appropriation
Oakdale tax increment financing special rules authorization
Inflation adjustment repeal for the child tax credit and working family credit
Lakeshore land payment establishment modification
Income definition modification for purposes of a property tax refund
Gross revenues tax on entities manufacturing and selling products containing PFAS imposition; xx cleanup account in the special revenue fund establishment; XX Advisory Commission establishment
Availability removal to claim the working family credit with an ITIN
Increment tax financing districts eligible uses including transfers to local housing trust funds expansion provision
Rochester Public Utilities Advanced Metering Infrastructure Project certain electric meters and software exemption provision
Second assignment of the historic structure rehabilitation credit permission
Refundability removal of the child tax credit and working family credit
Property tax exemption extension for property held for economic development
Allocation increase for the credit for sustainable aviation fuel
Additional tax enactment on certain corporations with high principal executive officer to median worker pay ratios
Cottonwood County refundable exemption provision for construction materials for certain projects
All lawful gambling receipts flat rate tax enactment
Advanced homestead credit refund for seniors process and credit establishment provision
All individual income tax rates reduction by one percentage point provision
Lawful gambling receipts imposed taxes repealer and various technical changes
Moorhead tax increment financing district No. 31 5 year rule extension authorization
Construction materials used in certain projects in the city of Ramsey sales and use tax exemption modification
Unlimited Social Security subtraction provision
Exemption expansion for purchases by nonprofit snowmobile clubs
Certain businesses credit card transaction fees exemption provision and appropriation
Taxation first tier rate modification
Aitkin Public Schools refundable exemption provision for construction materials for certain projects
City of Lakeville certain projects construction materials refundable exemption provision and appropriation
School building bond agricultural credit increase
Governor Tim Walz Rebate Check Act of 2023 establishment and appropriation
Certain retirement plans subtraction of income provision
Edina five-year rule extensions and duration extensions for tax increment financing provision
Vendor allowance provision
Certain family child care providers income subtraction provision
Dependent care credit expansion
Distribution of the state general levy provision to certain municipalities
Refundable exemption provision for certain materials and equipment used in construction of the Stearns County Justice Center
Classification rate removal and property tax exemption establishment for certain property owned and operated by congressionally chartered veterans service organizations
Tobacco and moist snuff definition modification
Certain Cook County schools construction project materials refundable exemption and appropriation
Stillbirth credit modification
State agricultural society outstanding debt maximum increase provision and certain construction materials sales tax exemption
Lake Superiors School District refundable exemption provision for construction projects
Class 2c managed forest lands classification eligibility clarification provision
Reduced rate provision for certain corporations
Health facility parking income tax subtraction establishment provision
Child care providers property tax refund program for those that rent a child care facility establishment and appropriation
Certain Indian Tribe owned property tax exemption establishment provision
Unlimited Social Security subtraction provision
Income tax subtraction of back pay permission for military members discharged due to the military's COVID-29 vaccination mandate
City of Apple Valley Central Maintenance Facility project building materials refundable exemption provision and appropriation
Unpaid special assessments interest accrual rate modification provision and requiring refunds of certain payments on interest provision
Exemption provisions modification for construction materials by certain contractors
Farm fencing and equipment exemption provision
Moorhead City Hall renovation project construction materials refundable exemption provision and appropriation
Maximum long-term care insurance credit increase
Amusement device gross receipts tax establishment
Definition of prepared food modification relating to the sales and use tax
Senior citizens' property tax credit establishment
Lessees of certain property to request property tax statements authorization
Baldwin base year formula aid provision
Credit provision for attendance at a nonpublic school
Edina refundable exemption provision for construction materials for certain projects
Metropolitan region sales and use tax repealer
Minimum city aid distribution establishment
Ramsey special rules authorization
Certain cigars exemption from the taxes imposed on tobacco products and premium cigars
Benton County government center refundable exemption provision for certain construction materials
City of Spring Lake Park city hall facility construction material refundable tax exemption provision and appropriation
Long-term care insurance income tax credit expansion
Minimum city aid distribution establishment
Metropolitan region sales and use tax repealer
Veterans and surviving spouses taxable Social Security benefits full subtraction provision
Appropriation increase for soil and water conservation district aid
Fire protection and emergency medical services special taxing districts establishment, fire protection and emergency medical service aid provision, and appropriation
Broadband and Internet access services fiber and conduit services sales and use tax exemption
Additional purchases made by public and private health plans exemption
Homestead market value exclusion amounts to veterans with a disability modification
Unlimited Social Security income tax subtraction authorization
Research income and corporate franchise tax credit modification
Zero bracket provision
Credit provision for certain instructional expenses
Minneapolis-St. Paul International Airport renovation refundable tax exemption provision for construction materials
City of Delano construction materials for an ice rink refundable tax exemption provision and appropriation
Exclusion amount increase for the homestead market value exclusion for veterans with a disability
Unlimited Social Security income tax subtraction authorization
Maple Grove tax increment financing special rules authorization
Certain airport property tax exemption provisions modifications
Austin local sales and use tax authorization
Individual income tax and corporate franchise tax refunds modifications; interest calculated on payments of estimated tax inclusion in refund requirement
Refundable income tax credit for certain home care providers establishment
Tip income exemption from the individual income tax and tax withholding requirements provision
Exemption modification for firearm storage units
Commissioner of revenue requirement to establish an online system to claim the political contribution refund
Temporary sales tax holiday provision on school supplies
Sales tax holiday on school supplies provision
Exemption modification for firearm storage units
Subtraction expansion for military retirement pay
Agricultural riparian buffer property tax exemption establishment, taxing jurisdictions reimbursement requirement, and appropriation
Corporate alternative minimum tax rate calculation reduction provision
Redwood Independent School District refundable exemption for construction material provision for certain projects
General subtraction amount increase
Social Security income subject to tax phase out provision
Property owned or leased by a congressionally chartered veterans organization property tax exemption authorization
Refunds of taxes paid for qualifying individuals provision
Benton County government center refundable exemption for certain construction materials provision
Estate tax ten-year phaseout provision
Certain discharges of indebtedness subtraction provision and certain discharges of indebtedness from income for purposes of the property tax refund and the renter's income tax credit exclusion provision
Unlimited Social Security subtraction permission
Rates reduction and corresponding changes enactment to brackets for the combined net receipts tax
Temporary income tax credit for the purchase and installation of solar energy systems authorization
Public safety aid establishment for local governments and tribal governments
Watertown sales tax exemption for construction materials authorization
City of Eden Prairie tax increment financing special rules authorization
City of Brooklyn Center tax increment financing special rules authorization
Shareholder limit increase for entity-owned agricultural homestead property
Private letter ruling program establishment
Shareholder limit increase for entity-owned agricultural property
Certain definitions modifications for purposes of certain regional sales taxes
Olmsted County refundable exemption provision for certain construction materials for a regional exhibition center
Canby Independent School District construction materials refundable sales and use tax exemption authorization
Certain data centers tax exemption modification
Soil and water conservation district aid appropriation increase
Nonprofit bird preservation organizations sales and use tax exemption authorization
Baby products sales and use tax exemption expansion
Exemption provision for income earned by certain nonresident employees
Plymouth refundable exemption provision for certain construction materials for certain projects
Plymouth tax increment financing special rules authorization
Paid gratuities to employees tax subtraction provision
Overtime pay income tax subtraction provision
Minnetonka special tax increment financing rules authorization
Subtraction modification for National Guard and reserve compensation
Exemption modification for telecommunications or pay television services machinery and equipment
All school supplies tax exemption provision
Veterans with a disability property market value property tax exclusion modification
Refundable exemption provision for construction materials used in Duluth International Airport and Sky Harbor Airport projects
Certain conservation clubs sales and use tax exemption provision
Five- and six-year rules extension for certain districts
Metropolitan region sales and use tax repeal
Minnesota education credit eligible expenses expansion provision
St. Louis County certain housing development projects construction materials refundable exemption and appropriation
Property market value exclusion to veterans with a disability modification
Credit proposal for graduates of aerospace and aviation-related educational programs and employers of program graduates
Removal of fiscal disparities adjustment amounts contents of proposed property tax notice and tax statement modifications
Residential housing construction materials sales and use tax exemption authorization
Authority and requirements modification for local sales and use taxes
Requirements modification for class 4d(1) low-income rental housing
Exemption permission for certain leased land
Individual income, corporate franchise, and sales and use tax assessments limitations provision
Nonprofit outpatient rehabilitation clinics sales and use tax exemption establishment
All income tax reduction by 3.25 percentage points provision
Chanhassen sales and use tax exemption for construction materials authorization
Income tax subtraction for certain expenditures for medical care and health insurance authorization
Property tax exemption establishment for certain property owned by an Indian Tribe
Land clearing equipment tax exemption modification
Education expense subtraction and credit provisions modifications
Certain firearms and certain fishing equipment annual sales and purchases tax holiday provision
Certain sales and use tax collections allotment to the Minnesota Amateur Sports Commission
Exemption on precious metal bullion expansion to include coins and other forms of currency
Homestead property confessions of judgements interest rates charged modification
Senior property tax credit establishment
Property tax refund filing day extended by one year provision
Rochester refundable exemption provision for construction materials for a water reclamation plant
Hospitals and health care providers gross tax revenue repeal and technical changes made
Providing that a certain uncodified provision in the federal law that relates to provisions of the Internal Revenue Code does not apply
Unlimited Social Security subtraction permission
Refundable exemption provision for construction materials used in certain projects in the Russell Tyler Ruthton Independent School District
Food service establishment equipment exemption creation
Refundable income tax credit for certain teachers authorization
Refundable exemption provision for certain construction materials purchased for Browerville Public Schools
Certain requirements modification for the Tax expenditure Review Commission
Columbia Heights sales tax exemption for construction materials authorization
Property tax exemption establishment for certain property owned and operated by a congressionally chartered veterans service organization
Martin County West Independent School District sales and use tax exemption for construction materials authorization
Big Lake Public School District refundable construction exemption provision and appropriation
Credit modification for attaining a master's degree in licensure field to include a master's degree in special education
Homestead redevelopment area credit establishment and appropriation
Foreign service pension taxable income subtraction
Unobligated increment uses clarification
Worthington Independent School District sales and use tax exemption for construction materials authorization
Round Lake-Brewster Independent School District sales and use tax exemption for construction materials
Exemption provision for purchases made by the Department of Transportation for road construction projects
Unlimited Social Security subtraction permission
Hills-Beaver Creek Independent School District sales and use tax exemption for construction materials
Adrian Independent School District refundable sales and use tax exemption authorization
Fairmont sales and use tax exemption for construction materials authorization
City aid formula sparsity factor establishment and appropriation
City of Maplewood tax increment financing special rules authorization
Eligibility modification for redevelopment districts
Ellsworth Independent School District sales and use tax exemption for construction materials authorization
Property tax abatement permission for land bank property
Resident trust definition modification
Heron Lake-Okabena Independent School District sales and use tax exemption for construction materials authorization
Becker Public School District refundable construction exemption provision and appropriation
Small business tax allowance establishment
Maple Grove refundable exemption provision for construction materials
City of Becker refundable exemption for certain construction materials provision and appropriation
Windom Independent School District sales and use tax exemption for construction materials authorization
Unlimited Social Security taxation subtraction allowance
Edgerton School District refundable sales and use tax exemption for construction materials authorization
Qualified relatives expansion for special agricultural homestead
Onetime aid program for certain licensed ambulance services establishment and appropriation
Ramsey sales and use tax exemption for certain construction materials modification
City of Ramsey special tax increment financing authority modifications
Manufactured home parks class rates modifications
Excess proceeds from sales of tax-forfeited property distribution modifications and appropriation
Disabled veterans market value exclusion modification by increasing exclusion amount for totally and permanently disabled veterans
Income tax subtraction for certain commercial loans issued by financial institutions authorization
Omnibus Tax bill
Omnibus Education supplemental appropriations
Albert Lea certain projects construction materials refundable exemption provision
Fire protection and emergency medical services special taxing districts local aid program establishment and appropriation
Congressionally chartered veterans service organization owned property tax exemption establishment
Moist snuff and tobacco products definition modification
Misclassification of employees prohibition; appropriating money
Property tax exclusion amount for homesteads of veterans with a disability increase
Certain retirement plans subtraction of income provision
School district seasonal tax base replacement aid establishment
Local sales and use taxes enactment requirements modifications and appropriation
Mineral taxes, property taxes and related provisions modification; transfers and distributions of proceeds authorization; revenue bonds authorization
Confessions of judgements for homestead property charged interest rate modification
Taxable cannabis gross receipts tax revenue appropriation for certain purposes
Payment to former owner of any remaining balance after the sale of tax-forfeited property and payment of canceled taxes requirement
Sales and use tax exemption for baby products expansion
Certain nonprofit outpatient rehabilitation clinics sales and use tax exemption provision
Corporate franchise tax rate reduction provision
Tax rebate payments to individuals with a Social Security number eligibility limitation
All school supplies sales and use tax exemption provision
Political contribution refund claims online system establishment, campaign finance and Public Disclosure Board electronic transfer of information allowance amendment to the political contribution refund program, and appropriations
Austin local sales and use tax authorization
Revenues from sales tax on various products and services dedication to the highway user tax distribution fund
Benton County government center construction materials refundable sales and use tax exemption authorization
Valuation limitation for certain homestead property
First-time homebuyers refundable construction sales and use tax exemption for construction of new residential housing provision
Taxpayer assistance and outreach grants made by the Department of Revenue requirement; appropriating money
Individual income, corporate franchise, and sales and use taxes assessments limitations provisions
Data centers sales and use tax exemption modification
Department of Revenue disclosure of corporate franchise tax information requirement
Stewart 2023 local government aid penalty forgiveness authorization
Telecommunications or pay television services machinery and equipment sales and use tax exemption modification
Certain uncodified provision in federal law that relates to provisions of the Internal Revenue Code does not apply provision
Construction material used in the city of Burnsville refundable sales and use tax exemption authorization
Special education addition as an eligible master's degree program for the credit for teachers attaining a master's degree authorization
Moorhead special tax increment financing authority provision
Taconite homestead credit maximum increase provision
Institutions of public charity exemptions provisions modifications
Local government debt financing modifications
Brooklyn Park special authority provision related to property taxes, tax increment financing, and sales and use taxes for certain projects
Controlled substances and illegal cannabis tax repeal and other technical changes provision
Allocation of revenues from the solid waste management tax modification
Property tax refund income definition modification
Miscellaneous taxes and tax-related provisions policy and technical changes
Shakopee area workforce development scholarship pilot program establishment
Resource management account dedication increase provision
Local affordable housing aid conditional maintenance of effort requirement provision
Controlled substances and illegal cannabis tax repeal and other technical changes provision
Refundable credit proposal for conversion of underutilized buildings
Labor definition of project expansion provision
Emerald ash borer infested trees removal tax credit provision
Contingent health insurance premium tax credit establishment and appropriation
Hennepin County local sales and use tax authority modification
Commissioner of revenue is bound by Tax Court opinions provision
Lawful sports betting establishment and appropriation
Lawful sports betting establishment and appropriation
Extension provision of the five-year rule for a St. Paul tax increment financing district
Property tax refund income definition modification
Distribution of the state general levy provision to certain municipalities
Effective date of a reduction in the limitation on the deductibility of net operating losses provision modifications
Homestead credit refund advanced credit process for seniors establishment, credit established, and appropriation
City of Eden Prairie special rules for tax increment financing authorization
Financial assistance definition modification to include certain tax increment financing or allocation of low- income housing credits
St. Louis County housing development projects sales and use tax exemption for certain construction materials
Certain Itasca County construction materials sales and use tax exemption provision and appropriation
Cass Lake-Bena Independent School District refundable exemption provision for construction materials for certain projects
Property tax exemption modification for certain airport property
Minnesota agricultural water quality certification program certain acres credit establishment and appropriation
Allocating a portion of the lawful gambling proceeds of the combined net receipts tax
Property tax exemption for certain Indian Tribe owned property establishment
Entity-owned agricultural homestead property shareholder limit increase provision
City of Minnetonka special tax increment financing authority provision
Edina tax increment financing districts five-year rule extensions and duration extensions authorization
Credit provision for railroad reconstruction or replacement expenditures
Exemption provision for certain property owned or leased by congressionally chartered veterans organizations
Property tax abatement for land bank property authorization
Credit provision for railroad reconstruction or replacement expenditures
One time aid program for certain licensed ambulance services establishment and appropriation
St. Clair School District refundable exemption for sales and use taxes on construction materials authorization
Le Sueur-Henderson School District sales and use tax on construction materials refundable exemption authorization
Use of tax increment from redevelopment districts to convert vacant or underused commercial or industrial buildings to residential purposes authorization and tax increment provisions modifications
Homestead resort properties tier limits modification
City of St. Cloud refundable sales and use tax exemption for construction projects in a redevelopment district provision and appropriation
Minnesota housing tax credit modification
Eligible uses of increment from tax increment financing districts to include transfers to local housing trust funds expansion provision
City of St. Cloud special tax increment financing authority provision
Tax-forfeited land that includes land within the boundary of and Indian reservation to be offered to affected bands before being offered to other parties requirement
Canby Independent School District refundable exemption provision for construction materials for certain projects
Big Lake Public School District refundable sales and use construction exemption authorization
Browerville Public Schools construction materials sales and use tax exemption
Estate taxation exclusion modification
Various independent school district construction projects sales and use tax exemption provision and appropriation
Agricultural land for agricultural property classification definition modification
Department of Revenue report requirement on corporate tax base erosion
Itemized deduction modification to exclude certain charitable contributions
Class 4d(1) low-income rental housing requirements modification
Refundable income tax credit for certain home care providers establishment
City of Edina construction materials refundable sales and use tax exemption provision and appropriation
Eligible uses of public safety aid modification
Dependent care tax credit amount of and income phaseout threshold increased provision
Pollution control surcharge on certain businesses enforcement
Construction material used for residential housing sales and use tax refundable exemption establishment
Dependent care credit expansions provision
Credit provision for certain instructional expenses
Public safety aid recipients use of aid reporting requirements establishment; public safety commissioner submission compiled data to the legislature requirement
Property tax classification consolidation
Soil and water conservation district aid appropriation increase provision
Automobile theft prevention surcharge increase
Subtraction for certain discharges of indebtedness provision
Providing a sales and use tax exemption for certain conservation clubs
Green acres tax deferment requirements modification
Construction materials used for road construction or repair if purchased by contractors sales and use tax exemption provision
Brooklyn Center special tax increment financing authority authorization
Five-and six-year tax increment financing rules for certain districts authorization; certain housing districts income restrictions removal
Property tax exemption for certain property owned by and Indian Tribe
Minnesota education income tax credit eligible expenses expansion
Certain Tax Expenditure Review Commission requirements modifications and new or renewed tax expenditures legislative requirements repealer
Certain contractors construction materials sales and use tax exemption provisions modifications and refund provision added
Utility property exclusion from state general tax and reducing the state general levy amount provisions
Detachable units separately sold for landscaping equipment sales and use tax exemption removal; land clearing services removal from the definition of sale and purchase; materials consumed in agricultural production sales and use tax exemption modification
Town aid amount increase and town aid calculation modification provisions
Payment requirement to former owner of any remaining balance after sale of tax-forfeited property and payment of canceled taxes
Compensation requirement to former property owners after sale of tax-forfeited property and payment of canceled taxes to taxing districts
Red Lake Nation certain property tax exemption authorization and appropriation
Child care providers that rent a child care facility property tax refund program establishment and appropriation
Taxes imposed on all lawful gambling receipts repeal
Governor Tim Walz Rebate Check Act of 2023
Certain acres certified under the Minnesota agricultural water quality certification program credit establishment and appropriation
Certain leased land property tax exemption provision
Additional property tax refund conversion into a refundable income tax credit authorization
Minneapolis downtown taxing area modifications and Minneapolis sales tax rate on food and alcoholic beverages modifications
Income tax zero bracket establishment
Certain definitions for purposes of certain regional sales taxes modifications
Local government aid and county program aid annual inflation and population adjustments to appropriations provisions
Graduates of aerospace and aviation-related educational programs and employers of program graduates income tax credit authorization
Various tax provisions modification
Exempt property payment in lieu of taxes new payment establishment and appropriation
Certain revenues from lawful gambling income tax inclusion for the purposes of unrelated business income tax modification
Senior citizen credit establishment and appropriation
Study requirement on property tax refund reforms
Land owned by congressionally chartered veterans service organizations property tax exemption; special classification for land owned by congressionally chartered veterans service organizations removal
Taxes corrections bill
Definition modification of attachments and appurtenances of cooperative utility distribution lines
Political subdivisions authority to impose and collect local lodging taxes provision
Prepared food sold by cottage food sellers sales and use tax exemption establishment
Refundable individual income tax credit for certain teachers
Nuclear decommissioning reserve fund categorization as an exempt entity
Anoka Count Soil and Water Conservation District natural resource stewardship area establishment authorization and tax levy authority provision
Sales tax vendor allowance establishment
Taconite assistance area modification
Watertown construction materials refundable tax exemption provision
Lake Superior School District construction project sales and use tax exemption provision and appropriation
Sales and use tax exemption for certain firearm safety devices provision
Delano ice rink construction materials tax exemption provision and appropriation
Imposing of a local sales tax election modifications
New payment for exempt property establishment
Senior citizen credit establishment
Minimum city aid distribution creation
Exemption provision for construction material for certain projects in the city of Plymouth
Kasson refundable exemption provision for construction materials for a fire station
Maple Grove tax increment financing special rules authorization
Refund and sharing agreements and payment modifications related to taxation
Woodbury water treatment facility renovation sales tax exemption provision and appropriation
Minimum city aid distribution creation
Increasing exclusion amounts for the disabled veterans homestead market value exclusion
Olmsted County refundable construction exemption provision for a materials recovery facility
City of Chanhassen construction materials sales tax exemption and appropriation
Spring Lake Park city hall facility construction materials tax exemption provision and appropriation
Refundable educator expense income tax credit establishment
Apple Valley Central Maintenance Facility project building materials tax exemption provision and appropriation
Plymouth special tax increment financing authority authorization
Chaska public safety and emergency operations center renovation sales tax exemption provision and appropriation
Columbia Heights refundable tax exemption for construction materials establishment
Duluth tax increment financing districts under special rules authorization
Dilworth authorization to impose a local sales and use tax
Constitutional amendment increasing the sales tax rate by three-eighths of one percent and dedicating the receipts for housing purposes; homeownership opportunity fund, rental opportunity fund and household and community stability fund and fund councils creation
Providing a subtraction for foreign service retirement pay
Windom school district onetime supplemental aid appropriation
Grand Rapids civic center refundable construction exemption provision
Omnibus Tax bill
Omnibus Education appropriations
Cannabis provisions modification
Gross revenues tax on hospitals and health care providers repeal
Omnibus Transportation appropriations
Ramsey exemption provision for construction materials for a new water treatment plant
Ramsey special tax increment financing authority provision
City of Rockville local sales tax authorization
Additional financing of metropolitan area transit capitol expenditures provisions and authorizing the issuance of certain obligations
Solar energy generating system real property classification
Independent School District No. 75 tax exemption authorization for certain properties and appropriations
Providing a small business tax allowance
Local sales tax enaction and or modification requirements modification
Payment prohibition of certain sexual harassment or abuse settlements as severance; state income tax subtraction for damages received establishment
Becker Public School District refundable construction exemption provision
Gross receipts tax establishment on certain digital products
Providing a process to refund the stadium bonds and repurposing funds from the general reserve to provide for grants for youth and collegiate sports
Temporary reduction of individual income tax rates by one percentage point
Gross receipts tax enforcement on short-term rental lodging
Net proceeds tax conversion into a gross proceeds tax
Lake of the Woods County authorization to impose a special lodging tax
Rochester exemption provision for construction materials for a sports and recreation complex
Public pension benefit subtraction establishment
Cities permission to impose a local sales tax if certain criteria are met
St. Paul special tax increment financing authority provision
Rochester local sales and use tax authorization extension
Maximum refund permitted by the political contribution refund program increase
Modifying the definition of gross premiums
Mounds View city authorization to impose a sales and use tax
Refundable sustainable aviation fuel tax credit and related sales tax exemption establishment
Local election expense reimbursement account establishment
Economic development district limitation modification
Local public safety aid program establishment
Woodbury tax increment financing special rules authorization
Tribal Nation aid establishment and appropriation
Constitutional amendment proposal to add a new section requiring tax refunds of a budget surplus
Property taxes and individual income taxes modification
Limiting the assessments of individual income, corporate franchise and sales and use taxes
Provisions modification for the supplemental information required in the truth in taxation notice
Minnesota Advanced Manufacturing Investment Tax Credit authorization
Tax provisions modifications
Small business investment income tax credit reinstatement; allocation amount of the credit modification; sunset for the credit extension
Tax-related data provisions policy and technical modifications establishment and information disclosure authorization
Providing a tax credit to certain sellers of manufactured home parks
Rent increases limitation in certain low-income rental projects that use residential bonds authorization
Nonprofit blood centers sales tax exemption authorization for certain sales and purchases
Minneapolis local sales and use tax provisions, lawful gambling tax provisions and other stadium-related provisions modification
Full Social Security benefit subtraction and public pension benefit subtraction establishment
Flat tax rate for all lawful gambling receipts establishment; combined net receipts tax repeal
Flat tax rate for all lawful gambling receipts establishment; combined net receipts tax repeal
Temporary income tax credit for the purchase and installation of solar energy systems
School building bond agricultural property tax credit increase
Sustainable Forest Incentive Act modification
Detroit Lakes authorization to impose an additional sale and use tax
St. Joseph authorization to impose a local sales and use tax
Minnesota refund program establishment
Credit provision for certain payments to entertainers and a sales and use tax exemption for certain ticket sales
Data protection in certain tax proceedings modification
Local sales and use tax authorization modification to provide temporary authority to increase funding for projects authorized in 2021
Rental motor vehicle tax and fee modification
Internal Revenue Code incorporation as amended through March 1, 2023
Prepared food definition modification
Entities manufacturing and selling products containing PFAS gross revenues tax imposition; xx cleanup account creation in the special revenue fund creation; XX Advisory Commission establishment
Nonprofit all-terrain vehicle clubs sales and use tax exemption for certain purchases establishment
Jackson sales tax imposition authorization
Spring Grove refundable sales tax exemption for building materials and capital equipment establishment and appropriation
Spring Grove fire remediation grant authorization
Valuation reductions permission for conservation easements
Pass-through entity tax modification
Sparsity factor in the city aid taxation formula modification
Blackduck local sales and use tax imposition authorization
Itasca County private sale authorization of certain tax-forfeited land
Film production credit modification
Exemption provision for fiber and conduit used in broadband and Internet access services
Unlimited Social Security subtraction permission
Southwestern Minnesota workforce development scholarship pilot program establishment and appropriation
Beltrami County exemption provision for construction materials for a county jail
Beltrami County authorization to impose a local sales and use tax
Sales tax holiday for the purchase of school supplies establishment
Proctor authorization to impose a local sales and use tax
Red Lake County School District sales tax exemption for construction materials establishment and appropriation
Definition modification of resident trust
Claims denial from certain hospitals and ambulance services
Requirements for service of a petition modification
Certain property authorization to be eligible for green acres tax deferment
Itasca refundable construction exemption provision for a new and remodeled courthouse and correctional facility
Exemption provision for purchases made by the Department of Transportation for road construction projects
June accelerated liability repeal for the mortgage registry tax, deed tax, cigarette and tobacco taxes and alcohol excise taxes
Veterans educational benefits exclusion from household income
Special service districts establishment, expansion, or enlargement authorization; multiunit residential property to pay service charges authorization
Electric generation transition aid establishment; local government aid formula modification; appropriating money
Levy authority authorization for certain soil and water conservation districts
Oakdale refundable exemption provision for construction materials
Excise tax reduction on certain prepackaged cocktails
Avon local sales tax authority modification
Exemption provision for construction materials for certain school buildings and facilities
All income tax rates reduction by 3.25 percentage points
Amount increase of allowed expenses and income limits for the Minnesota education credit
Licensed child care provider credit establishment
Redevelopment area homestead credit establishment and appropriation
County boards authorization to spend net proceeds from the sale of tax-forfeited land for certain purposes establishment
Woodbury imposition of an additional sales and use tax authorization
Ramsey County authorization to expand the period for redeeming certain lands sold to the state at a tax judgement sale
Credit expansion for teachers attaining master's degrees to include special education degrees and certain newly licensed teachers
Beginning farmer tax credit for the sale of an agricultural asset eligibility modification; credit administration appropriation and sunset of the credit repeal authorization
City of St. Paul new sales and use tax imposition authorization
Affordable housing tax capacity reduction program establishment
Sales tax exemption expansion for certain capital equipment purchases
Local affordable housing aid program establishment and appropriation
Exemption provisions modification for construction materials by certain contractors
Minnesota education credit expansion
Dependent care credit expansion and great start child care credit establishment
Beginning farmer management and agricultural assets credits sunset extension
Pass-through entity tax modification
Refundable child credit establishment
Minneapolis-St. Paul International Airport renovation construction materials refundable sales and use tax exemption authorization
Child Care Professional Supply and Retention Credit
Income tax subtraction establishment volunteer firefighter pension benefits
Public safety aid for local governments and tribal governments establishment and appropriation
Taconite production tax distribution modification
Distribution modification to the Iron Range school consolidation and cooperatively operated school account
Taxation clarification of transfers of prewritten computer software
Exemption provision for certain fencing
Duluth extension of its tourism tax to fund additional capital improvements authorization
Refunds of the calendar year 2022 fiscal disparities contribution tax provision for certain commercial-industrial properties
Rice County local sales and use tax imposition authorization
Jackson County sales and use tax imposition authorization
Roseville imposition of a local sales and use tax authorization
North Mankato local sales tax modification, additional bonding authorization
2021 unemployment compensation income tax subtraction authorization
Income tax exemption for income earned by certain nonresident employees authorization
Henderson authorization to impose a local sales and use tax
Additional reimbursement establishment for out-of-home placements
Employer-provided child care expenses income and corporate franchise tax credit establishment
City of St. Paul issuance of capital improvement bonds authorization increase and extension
Senior citizens' property tax credit establishment
Supplemental county program aid payment provision in 2024
Fergus Falls local sales and use tax modification
Levy authority extension for the Northwest Minnesota Multi-County Housing and Redevelopment Authority
Tax rates modification
Exemption expansion for certain baby products
Morton 2021 aid penalty forgiveness provision
Portion of a local government aid dedication to create a loan program to renovate rural municipal water treatment facilities
Exemption provision for construction materials for certain projects in the city of Moorhead
Richfield authorization to impose a local sales and use tax for specified projects
Constitutional amendment proposal permitting agricultural land, nonhomesteaded, noncommercial real property owners, and small business property owners to vote on bonding and property tax questions where the property is located
Refundable sales tax exemption provision for construction materials for the renovation of Fire Station No.2 in Edina
East Grand Forks authorization to impose a local sales and use tax
Watershed district general fund levy maximum amount increase
Spousal benefit modification for the disabled veterans' homestead market value extension
Hibbing authorization to impose a local sales tax
Cottage Grove authorization to impose a sales and use tax
Levy limits modification for public safety financing
Corporate franchise tax rate reduction
Homestead credit establishment
Temporary deferral authorization of commercial-industrial property taxes
Constitutional amendment proposal to require a supermajority vote of the legislature for passing laws that increase state revenues
Suite licenses and privilege of admission sales and use tax exemptions modifications
Limited market value increases provision
Itemized deduction for mortgage interest on a second home disallowance; home ownership assistance program appropriation
Stillwater authorization to impose a sales and use tax
All federally taxed Social Security income tax subtraction authorization; first tier income tax rate reduction; homestead credit state refunds increase
Homestead resort properties tier property tax tier limits modification
Direct payment to taxpayers provision
Chanhassen exemption provision for construction materials for certain projects
Exemptions modification of property owned by certain limited liability companies
Sales of electricity sales and use tax exemption authorization
Property classifications and class rates modification and appropriation
Monticello authorization to impose a sales and use tax
Nonmetropolitan counties tax increment financing districts five and six year rules extension
Tax increment financing housing districts in nonmetropolitan counties income restrictions removal
Wages paid to emergency responder employees individual income and corporate franchise tax credit authorization
Definition expansion of qualified higher education expenses for section 529 qualified tuition plans to include distributions for apprenticeship expenses, certain student loan repayment, and elementary secondary school tuition
State income and corporate franchise tax subtraction for certain research and experimental expenditures disallowed federally authorization
Disabled veterans homestead market value exclusion spousal eligibility extension
Local government aid provisions modifications
Sunset extension of the beginning farmer management and agricultural assets credits
Economic development district limitation modification
Young child temporary refundable income tax credit establishment
All individual income tax rate reduction by one percentage point authorization
Additional purchases made by public and private health plans exemption
Rochester local sales and use tax authorization for additional projects extension
Echo 2021 aid penalty forgiveness provision
Interest rate modification on delinquent property
Bloomington authorization to impose a local sales tax
Income tax rates decrease
Special TIF authority modification for the Central Station district
Income tax rates decrease
Duluth tax increment financing districts authorization
Excelsior authority expansion to impose a local sales tax
Volunteer fire and rescue workers income tax subtraction establishment
Lake of the Woods County imposition of a local lodging tax authorization
Department of Revenue prohibition from recapturing taxpayer refunds for medical debt
Solar energy generating systems provisions modification
Income tax rates decrease
Definition modification of income used for property tax refund program
Rogers local sales and use tax modification
Exemption expansion for purchases by nonprofit snowmobile clubs
Licensed in-home child care providers property tax credit establishment and appropriation
Historic structure rehabilitation income tax credit sunset repeal; extension for certain projects to apply for the credit authorization
Working family income tax credit eligibility modification
Agricultural riparian buffer credit establishment and appropriation
Onetime direct payments provision to taxpayers
Allocation modification of revenues from the solid waste management tax
Eligibility modification for home and community-based services workforce development grants
Stearns County authorization to impose a local sales and use tax
Unlimited Social Security income tax subtraction authorization
Exemption provision for fiber and conduit used in broadband and Internet access services
Wayzata authorization to impose a food and beverage tax
Wayzata sales tax exemption provision for construction materials for certain projects
Boy River 2022 local government aid penalty forgiveness authorization
Credit modification for parents of stillborn children
Firearm storage units sales and use tax exemption authorization
New markets tax credit proposal
Exemptions provision for non profit animal shelters
Combined net receipts tax modification
Temporary exemption provision for certain natural gas fees
City of Fairmont authorization to impose an additional sales and use tax
City of Marshall authorization to extend its local sales and use tax
Sales tax exemption expansion for certain meals and drinks
Requirement repeal for June accelerated payments for cigarette and tobacco taxes and liquor taxes
Unlimited Social Security subtraction permission
Long-term care insurance credit maximum amount pert beneficiary and maximum credit amount increase authorization
Mahnomen County aid payments to taxing jurisdictions increase
Small city definition expansion relating to tax increment financing authorization
Deceased spousal unused estate tax exclusion amount portability establishment
Fridley use of tax increment special rule creation
Homestead market value exclusion modification
Exemption expansion for certain sales made by a county agricultural society to include sales made prior to a county fair
Winona county authorization to impose a local sales and use tax
Edina local and sales and use tax modification; Edina revenue collection amount for the Braemar Park project increase
Credit modification for historic structure rehabilitation
Property tax refunds modification
Virginia net debt limit exemption authorization
Certain single-member LLCs permission to claim income tax credits for income taxes paid to other states
State general tax repeal
Agricultural land exchanges exemption from the deed tax establishment
Senior citizen property tax credit establishment and appropriation
Valuation limits modification for homestead market value exclusion
Residential property valuation increase limitation; property tax rates modification
K-12 education expense subtraction and credit modification
Corporate franchise tax rate decrease
Electric transition aid to local governments establishment and appropriation
Individual income tax rate reduction by one percentage point authorization
Market value property tax exclusion for veterans with a disability modification
Residential property annual valuation limitation
Disabled veteran tax exclusion amounts modification
Tax provisions modifications
Conforming change to metropolitan revenue distribution
Creation of tourism improvement special taxing districts authorization
Agricultural riparian buffer credit creation
Local sales tax authorization extension for the city of Rochester extension for additional projects
First-tier valuation limit modification for agricultural homestead properties
Public pension benefit income tax subtraction establishment
Property tax rebate authorization
Market value exclusion modification for veterans with a disability
Unlimited social security income tax subtraction authorization
Income tax subtraction for health insurance premiums establishment
Unlimited Social Security subtraction permission
Long-term care insurance credit expansion
Cities authorization to create land-value taxation districts
Chanhassen local sale and use tax imposition authorization
Indian tribe owned property tax exemption extension
Brooklyn Center imposition of a local sales and use tax authorization
Property tax market value exclusion for disabled veterans increase
Research income and corporate franchise tax credit modification
Value thresholds and maximum valuation increase for the homestead market value exclusion
Maximum student loan credit increase
Disabled veteran tax exclusion amounts modification
Addition for qualified tuition plan distribution used for K-12 tuition repeal
Payment in lieu of taxes increase
Individual income tax rates decrease
Classification of community land trust property modification
Golden Valley authorization to impose a local sales and use tax
Unlimited Social Security Subtraction permission
Unlimited Social Security subtraction permission
Private letter ruling program establishment
Annual tax holiday periods for sales and purchases of certain firearms and certain fishing equipment
Certain property exemption from taxation
Income tax rates and brackets modification
Annual tax holiday period provision for sales and purchases of school supplies
Refundable exemptions for construction materials for certain school buildings authorization and appropriation
Iron Range fiscal disparities program area expansion
Property tax statements for properties subject to the Iron Range fiscal disparities content modification
Iron Range fiscal disparities program area expansion and authority for a municipality to withdraw from the program establishment
Commercial and industrial property elimination from the state general levy
Unlimited Social Security subtraction permission
Individual income taxpayers free filing report requirement and appropriation
Unlimited Social Security subtraction permission
Iron Range fiscal disparities program municipality withdrawal authority authorization
Aid program establishment and appropriation for soil and water conservation districts
Property tax deferral modification for senior citizens authorization
Fire state aid and police state aid programs policy and technical modifications
Unlimited Social Security subtraction permission
Federal tax rules adoption for the Shuttered Venue Operators grant program
Woodbury Central Park project building materials refundable construction sales and use tax exemption authorization and appropriation
Nonprofit health clinics purchases sales and use tax exemption authorization
Full subtraction of taxable Social Security benefits provision for veterans and surviving spouses
Tax credit creation for employer paid family leave
Woodbury use of a portion of its lodging tax for specific purposes authorization
Subtraction provision for certain public pension income
Various pooling provisions clarification
Increase in property value increase prohibition for homesteads owned by persons 65 years of age or older
Portability of the deceased spousal unused exclusion amount provision
Conservation clubs sales and use tax exemption authorization
Sales tax exemption for certain construction materials establishment
Energy storage systems property tax exemption establishment
Precious metal bullion sales and use tax exemption to include coins and other forms of currency authorization
Maximum refunds increase and eligibility expansion for refunds
Additional property tax refund modification
Savage tax increment financing district special rule amendments
Plymouth local lodging taxes expiration date removal
Plymouth tax increment finance authority establishment
Tax credits permission for parent leave costs
Hopkins Tax Increment Financing District No. 2-11 special rules modification
Lawful combined net receipts tax relating to lawful gambling modification
Subtraction expansion for military retirement pay
Application permission for homestead classification to use federal taxpayer identification numbers in lieu of Social Security Numbers
City of Shakopee authorization to establish a tax increment financing district subject to special rules
West Saint Paul tax increment financing district special rule amendments
Unlimited Social Security subtraction permission
Co-pays and thresholds reduction and maximum refunds increase for the homestead credit refund
Property tax exemption establishment for certain property owned and operated by a congressionally chartered veterans service organization
Corporate franchise tax increase application to certain corporations authorization
Certain conformity provision to federal tax provisions
Subtraction permission for certain expenditures for medical care and health insurance
North Metro Range construction materials sales tax exemption provision
Cook County local taxes modification
Property tax refund program conversion to a refundable income tax credit authorization
Climate action tax credit establishment
Full Social Security benefit subtraction and public pension benefit subtraction establishment
Full Social Security benefit subtraction and public pension benefit subtraction establishment
Omnibus tax bill.
June accelerated payments for cigarette, tobacco and liquor taxes requirement repeal
Local governments aids modification
Little Falls local sales tax authorization modification
Homestead market value exclusion valuation limits modification and levy limits establishment
Moorhead local sales tax authorization modification
Rockville authorization to impose a local sales tax
Waite Park local sales tax authorization modification
Valuation increase limitation on residential properties
Boy River 2021 aid penalty forgiveness provision
Bena 2021 aid penalty forgiveness provision
Annual valuation increase limitation on residential properties
Property tax refund program conversion to a refundable income tax credit establishment
Oakdale local sales and use tax authorization modification
Combined net receipts tax modification
Maximum refunds increase and eligibility expansion for property tax refunds; senior claimants and claimants with a disability property tax exemption expansion
Credit provision for donations to fund K-12 scholarships
Fridley Tax Increment Financing District No. 20 special rules establishment
Tax credit creation for employer paid family leave
Temporary suspension permission of sales and use tax remittance requirements for certain state fair sales
Tax rates modification
Commercial-industrial properties general property tax levy reduction
Disabled veterans property tax market value exclusion modification by increasing exclusion amount for totally and permanently disabled veterans authorization
Dispositions of certain depreciable realty income tax subtraction authorization
Disabled veterans property tax market value exclusion modification by increasing exclusion amount for totally and permanently disabled veterans authorization
Small business investment credit increase and extension
Subtraction provision for certain unemployment compensation received in 2021
Exemption provision for certain conservation clubs
Customer heating cost bill relief authorization
Refundable credit provision for certain heat and energy costs
Local government debt financing modification
Southwestern Minnesota workforce development scholarship pilot program establishment and appropriation