Taxes

MN - Representative Paul Marquart (D)

Title:

Committee Chair

MN - Representative Dave Lislegard (D)

Title:

Vice Chair

MN - Representative Greg Davids (R)

Title:

Republican Lead

MN - Representative Esther Agbaje (D)

Title:

Member

MN - Representative Andrew Carlson (D)

Title:

Member

MN - Representative Bob Dettmer (R)

Title:

Member

MN - Representative Pat Garofalo (R)

Title:

Member

MN - Representative Aisha Gomez (D)

Title:

Member

MN - Representative Kaohly Vang Her (D)

Title:

Member

MN - Representative Jerry Hertaus (R)

Title:

Member

MN - Representative Michael Howard (D)

Title:

Member

MN - Representative Joe McDonald (R)

Title:

Member

MN - Representative Rena Moran (D)

Title:

Member

MN - Representative Erik Mortensen (R)

Title:

Member

MN - Representative Kristin Robbins (R)

Title:

Member

MN - Representative Steve Sandell (D)

Title:

Member

MN - Representative Zack Stephenson (D)

Title:

Member

MN - Representative Chris Swedzinski (R)

Title:

Member

MN - Representative Cheryl Youakim (D)

Title:

Member

MN - HF11 MinnesotaCare eligibility expanded and public option established, enrollee premiums modified, affordability definition modified for families, and alternative delivery and payment system implementation plan and recommendations required.

MN - HF2800 Delinquent property tax interested rate modified.

MN - HF85 Nonprofit provider tax credit provided.

MN - HF2091 Military retirement pay subtraction expanded.

MN - HF4399 County program aid appropriation increased.

MN - HF2166 Local government aid payment dates modified.

MN - HF68 Cloquet Area Fire and Ambulance Special Taxing District municipalities maximum levy rate modified.

MN - HF3309 Diagnostic testing kits and equipment exemption provided.

MN - HF1834 Social Security unlimited subtraction allowed.

MN - HF551 Plymouth; local lodging tax expiration date removed.

MN - HF1065 Prekindergarten through grade 12 education funding provided; general education, education excellence, teachers, special education, facilities, nutrition and libraries, early childhood, community education, and state agency provisions modified; reports required; and money appropriated.

MN - HF1300 Waite Park; local sales and use tax authorized.

MN - HF1262 Paycheck protection program forgiven loans excluded from gross income, and expense deductions allowed.

MN - HF2247 Clothing exemption modified to include protective equipment, and new exemption created for disinfecting wipes.

MN - HF3967 Pass-through entity tax requirements modified.

MN - HF1052 Commissioner of revenue authorized to adjust local government aid amount to cities with unpaid local assistance accounts.

MN - HF2524 Consumption tax imposition during shutdown period prohibited.

MN - HF2810 Echo; 2021 aid penalty forgiveness provided, and money appropriated.

MN - HF2242 Refundable exemption provided for items purchased for properties damaged during unrest, and money appropriated.

MN - HF4176 Lawn care and related services removed from sales tax base.

MN - HF3433 Maple syrup defined as an agricultural product.

MN - HF9 Elections; voter registration and absentee voting provisions modified, early voting system established, restriction on number of voters an individual may assist eliminated, Help America Vote Act fund governing standards modified, small donor state match program established, and money appropriated.

MN - HF4871 June accelerated payments requirement repealed for cigarette and tobacco and liquor taxes.

MN - HF3944 Polar Vortex of February 2021; refundable tax credit for excess energy cost due to extreme cold weather allowed, utilities required to disclose information, and money appropriated.

MN - HF2799 Income tax; Social Security unlimited subtraction allowed.

MN - HF3977 Electric generation transition aid to local governments established, and money appropriated.

MN - HF781 Community art space property exempted.

MN - HF2564 Homestead valuation and taxation increases limited for those owned by persons aged 65 or older.

MN - HF1735 Renter's credit and homestead credit parameters modified to increase refunds.

MN - HF998 Workforce and affordable homeownership development program; qualified entities to participate and funding types expanded, workforce and affordable homeownership account created in housing development fund, and money appropriated.

MN - HF2006 Working family tax credit eligibility modified.

MN - HF3072 Maximum student loan tax credit increased, student loan income credit threshold increased, and student loan credit made refundable.

MN - HF4249 Disabled veterans' homestead market value exclusion spousal benefit modified.

MN - HF3443 Henderson; local sales and use tax authorized.

MN - HF3749 Volunteer fire and rescue workers income tax subtraction established.

MN - HF4594 St. Joseph's Jacob Wetterling Community Center construction material tax exemption provided.

MN - HF2429 Mahnomen County; taxing jurisdiction aid payment increased.

MN - HF1019 Proposed tax expenditures required to expire, legislative Tax Expenditure Review Commission established, appointments provided, and Department of Revenue tax expenditure report requirements modified.

MN - HF2008 Taxation of transfer of prewritten computer software clarified.

MN - HF1503 Construction exemption provided for public safety facilities.

MN - HF1157 Class 4d rate property tax modified.

MN - HF26 Social Security unlimited subtraction allowed.

MN - HF1061 Homestead credit refund eligibility expanded.

MN - HF46 Taxpayer receipt established, and money appropriated.

MN - HF3645 Year-round tax exemption allowed for natural gas and electricity used for residential heating.

MN - HF2702 Edina; allowable revenue collection amount increased for the Braemar Park project.

MN - HF508 Agricultural riparian buffer credit established, and money appropriated.

MN - HF2537 State required to pay property tax judgement costs against state-assessed property, reports required, and money appropriated.

MN - HF438 Marshall; school building construction material exemption provided.

MN - HF1400 K-12 tuition qualified tuition plan distribution addition repealed.

MN - HF2437 CARES Act special rules conformed to for retirement funds.

MN - HF2972 Federal estate tax exclusion amount conformed, and technical changes made.

MN - HF4084 Social Security benefit subtraction modified.

MN - HF3472

MN - HF4022 Virginia; city exempted from net debt limit.

MN - HF195 Homestead-related deadlines modified.

MN - HF3754 Suite license food and beverage tax exemption provisions modified.

MN - HF1903 Wayzata; TIF District No. 6 rules modified.

MN - HF3688 Historic structure rehabilitation credit modified.

MN - HF1591 Capital equipment purchase tax exemption expanded.

MN - HF1801 Proctor; refundable construction exemption provided for a public works facility.

MN - HF366 Property value increase prohibited for homesteads owned by persons aged 65 or older.

MN - HF1714 Luxury motor boat fee imposed, and water preservation and restoration account established.

MN - HF2826 Taxation; private letter ruling program established, and reports required.

MN - HF1787 Fridley; special rules created for the use of tax increment.

MN - HF4331 State required to pay property tax judgement costs against state-assessed property, and reports required.

MN - HF3828 Taxation; gross income federal exclusion conformity provided for employer student loan payment.

MN - HF3073 Increasing payments in lieu of taxes, valuation modified, and report required.

MN - HF1125 Refundable tax credit established for qualified child care professionals.

MN - HF120 Public safety related modifications made, and local government aid withheld from a city that reduces the number of peace officers.

MN - HF2367 Solid waste management tax revenue allocation amended.

MN - HF514 Itasca County; local sales and use tax authorized.

MN - HF3719 Soil and water conservation district aid program established, and money appropriated.

MN - HF199 Iron range and metropolitan fiscal disparities program repealed.

MN - HF4386 Minnesota Open Space Property Tax Law repealed.

MN - HF3305 Disposable face covering temporary exemption provided.

MN - HF4810 Residential property annual valuation increase limited.

MN - HF3669 Taxation; various provisions modified relating to income, sales and use, property, local government aid, and corporate franchise taxes; public safety aid and soil and water conservation district aid for local governments proposed; onetime direct payments to taxpayers proposed; and money appropriated.

MN - HF4034 Public and private health plan purchase tax exemption provided.

MN - HF495 St. Peter fire station construction materials exemption provided.

MN - HF1900 State general levy distribution provided to municipalities.

MN - HF140 Lawful gambling combined net receipts tax calculation modified.

MN - HF3629 Homestead market value exclusion modified.

MN - HF2229 Mortgage interest on a second home itemized deduction disallowed, home ownership assistance program funded, and money appropriated.

MN - HF2983 COVID-19; temporary landlord rental income tax credit provided for unpaid rent during eviction moratorium.

MN - HF724 Historic structure rehabilitation credit sunset repealed.

MN - HF2775 Plymouth tax increment financing district authorized.

MN - HF1795 Hospital claims disallowed.

MN - HF3074 Cook County; local taxes modified.

MN - HF2183 Tracy; fire and ambulance special taxing district creation authorized.

MN - HF777 Loans forgiven under the paycheck protection program excluded from gross income, and expense deductions allowed.

MN - HF665 Electricity sales exempted.

MN - HF2973 Estate tax repealed, and conforming changes made.

MN - HF1401 Dependent care credit amount increased.

MN - HF1458 Warren; local sales and use tax authority modified.

MN - HF277 Research tax credit modified.

MN - HF3316 Research credit modified.

MN - HF2929 School building bond agricultural tax credit amount increased.

MN - HF3885 Taxation; allowed expense and income limit increased for Minnesota education credit.

MN - HF690 Nonprofit snowmobile club building material purchases exemption provided.

MN - HF3899 Tax exemption of property owned by limited liability companies modified.

MN - HF3224 Education; long-term facility maintenance revenue increase, local optional revenue increased, enhanced debt service equalization aid provided for consolidating school districts, school district property taxes reduced, school formula equalization aid increased, and money appropriated.

MN - HF1921 Property tax relief provided for properties damaged by fire or vandalism.

MN - HF3586 Morton; 2021 aid penalty forgiveness provided, and money appropriated.

MN - HF2675 Direct shippers of wine regulated; sales and use taxes, liquor gross receipt taxes, and excise taxes on direct shipments of wine imposed; licensing provided; data classification provided; and reports required.

MN - HF1614 Moorhead; local sales and use tax authority modified.

MN - HF854 Precious metal bullion sale tax exemption repealed.

MN - HF978 Fire protection special taxing district creation authorized, and property tax levies and bond issuance authorized.

MN - HF3481 Income tax rates decreased.

MN - HF1539 Natural resources land reappraisal timeline modified, and counties held harmless for land valuation reductions.

MN - HF1914 Counties provided grants for relief to local businesses, and money appropriated.

MN - HF181 Maplewood; public safety facility construction material exemption provided.

MN - HF3647 Legislative authority granted prior to tax submission for voter approval requirement removed.

MN - HF4686 Conservation club tax exemption provided.

MN - HF3959 Disabled veteran tax exclusion amounts modified.

MN - HF4680 Individual income and corporate franchise tax modified, federal tax provision conformity proposed, and technical and conforming changes made.

MN - HF1678 Public Employees Retirement Association; state aid extended to local governments to fund increased employer contributions.

MN - HF1254 Fire protection special taxing district creation authorized, and property tax levy and bonds issuance authorized.

MN - HF1971 Minnesota housing tax credit contribution fund established; credit provided against individual income tax, corporate franchise tax, and insurance premium contributions; report required; and money appropriated.

MN - HF3746 Supplemental 2023 city aid provided, and money appropriated.

MN - HF117 Income tax resident definition modified.

MN - HF2571 Legislative bills establishing, extending, or restricting a tax or tax expenditure allowed requests modified for revenue estimates.

MN - HF4198 Counties provided grants for education, jobs, and workforce development; Community Career Workforce Academies established, report required, and money appropriated.

MN - HF692 Annual tax holiday period for school supplies sale and purchases provided.

MN - HF3982 Local affordable housing aid program established, and money appropriated.

MN - HF2481 Precious metal bullion exemption expanded to include coins and other forms of currency.

MN - HF298 Collegiate ticket purchasing rights tax exemption provided.

MN - HF3984 Disabled veterans' homestead market value exclusion extended for qualifying spouses.

MN - HF116 Estate tax conformed to federal exclusion amount.

MN - HF4668 Minneapolis; local sales tax authority modified, and stadium revenues and appropriations modified.

MN - HF975 Grand Rapids; civic center construction refundable exemption provided.

MN - HF2344 Recreational camping building material and supply purchase exempted.

MN - HF4791 Oakdale; local sales and use tax modified.

MN - HF2923 Winona County; local sales and use tax authorized.

MN - HF147 Employer tax credit for school volunteer allowed.

MN - HF4678 Minnesota State High School League tickets and admission exemption extended.

MN - HF1797 Woodbury; refundable construction exemption provided for building materials for the Central Park project.

MN - HF2555 Excelsior; construction material sales tax exemption provided, and money appropriated.

MN - HF547 Class 4d property tax rate modified.

MN - HF2474 Property tax credit established for licensed in-home child care providers, and money appropriated.

MN - HF3703 Blackduck local sales and use tax authorized.

MN - HF736 Sartell; food and beverage tax modified.

MN - HF621 Local sales and use tax imposition authority modified, election required before seeking legislative authority, and requirement to submit a local resolution removed.

MN - HF2569 State-assessed property tax local refund reimbursement provided, and money appropriated.

MN - HF4385 Suite license sales tax exemption repealed.

MN - HF4400 Indian tribe-owned property tax exemption extended.

MN - HF3425 Overtime pay subtraction allowed.

MN - HF2490 Unemployment compensation payment onetime individual income tax subtraction provided.

MN - HF2850 Taxation; individual income tax and corporate franchise tax phased out.

MN - HF1706 Medical care and health insurance subtraction expenditure allowed.

MN - HF4667 Taxation; various provisions modified including income tax, property tax, income tax rebates, state general tax, and estate tax; conforming changes made; rulemaking directed; money transferred; and money appropriated.

MN - HF3521 Electricity sales tax exempted temporarily.

MN - SF263 Income and corporate franchise tax federal conformity to exclusion of paycheck protection loan forgiveness from gross income; business entities option to file a C-option corporations

MN - HF4027 Local government and Tribal government public safety aid established, and money appropriated.

MN - HF4645 Historic structure rehabilitation tax credit; Water Tower Barn provided as part of the Scandia Arts and Heritage Center project.

MN - HF3430 Health insurance excess premium credit created.

MN - HF2709 Federal grants provided to health care providers income tax subtraction established.

MN - HF3678 Airport property tax exemption modified.

MN - HF4054 State general tax repealed, refund funding provided, and money appropriated.

MN - HF4042 Iron Range education account established.

MN - HF2189 Duluth; school building construction material exemption provided.

MN - HF1234 Student loan tax credit made refundable, and married taxpayer filing joint return credit calculation modified.

MN - HF2880 Housing; various projects, initiatives, and grant programs created; bonds issued; and money appropriated.

MN - HF542 Senior citizens' property tax credit established, and money appropriated.

MN - HF3827 Property tax; accelerated June liability reduction amount modified.

MN - HF2260 Brewers, liquor retailers, and wholesalers provided tax credit for unsalable product and equipment purchase.

MN - HF4642 Income tax holiday for tax year 2021 or 2022 established, and money appropriated.

MN - HF2120 State general tax modified.

MN - HF3314 Unemployment insurance benefit temporary subtraction established.

MN - HF1239 Little Falls; local sales and use tax authority modified.

MN - HF2228 Worldwide combined reporting required.

MN - HF2551 Utility and railroad property valuation appeal requirements and procedures modified.

MN - HF2999 Social Security income tax unlimited subtraction provided.

MN - HF3066 Disabled veterans' homestead market value exclusion for qualified spouse application deadline extended.

MN - HF1816 Small business investment credit amount increased and sunset repealed.

MN - HF1094 Homestead determination identification requirements modified.

MN - HF3509 Social Security income excluded from income measurement used for property tax refund program.

MN - HF1689 Income tax; decedent assets deemed capital gains addition required.

MN - HF4689 COVID-19; income tax subtractions for business assistance provided, local government grants provided, report required, and money appropriated.

MN - HF3838 Fire state aid and police state aid program various policy and technical changes made.

MN - HF494 St. Peter; local sales and use tax authorized.

MN - HF2300 Community land trust property classification modified.

MN - HF4692 K-12 scholarship funding donation tax credit provided.

MN - HF3969 Marshall; sales and use tax authority extended.

MN - HF3760 Brooklyn Center local sales and use tax authorized.

MN - HF4411 Taxation; class 4d class rate modified, municipal approval required, transition aid authorized, and money appropriated.

MN - HF572 Tobacco use prevention and cessation account established, revenue dedicated, and money appropriated.

MN - HF3437 Qualifying contributions allowed credit, credit allowed for employer administrative expenses related to the credit, and withholding allowance allowed for designated contributions under the credit.

MN - HF1661 Elderly living facilities exempted from taxation.

MN - HF3713 Beginning farmer tax credit eligibility expanded.

MN - HF3822 Rochester; local sales tax authorization extended.

MN - HF830 Nontoxic ammunition tax exemption provided.

MN - HF496 Citizens' property tax advisory committee established, additional information required to be sent with the notice of proposed property taxes, and Minnesota Property Taxpayer's Day established.

MN - HF1000 For-profit health maintenance organization payment of two percent premium revenue tax clarified, and clarifying changes made.

MN - HF1095 Manufactured home and manufactured home park classification modified.

MN - HF1910 Corporate net operating loss apportionment provided.

MN - HF373 Greater Minnesota Catch-Up Credit; employer tax credit provided, and report required.

MN - HF1312 General education aid clarified.

MN - HF285 Long-term care insurance credit expanded.

MN - HF4768 State general levy distribution provided to municipalities.

MN - HF4090 Agricultural homestead determinations made.

MN - HF2475 State general tax modified.

MN - HF1909 Pass-through entity allowed to file and pay a pass-through entity income tax.

MN - HF4829 Moorhead; local sales tax authority modified.

MN - HF1960 Itasca County; refundable construction exemption provided for courts facility.

MN - HF3725

MN - HF3478 Income tax rates decreased.

MN - HF2562 State required to pay property tax judgement costs against state-assessed property, reports required, and money appropriated.

MN - HF4612 Bicycle commuting expense tax reimbursement credit established.

MN - HF3716 Proctor; local sales and use tax authorized.

MN - HF1066 Tourism improvement special taxing district creation authorized.

MN - HF1504 Federally discharged student loan subtraction allowed.

MN - HF3432 Senior claimant and claimants with a disability exemption amount expanded.

MN - HF3619 Public safety pension benefit tax subtraction provided.

MN - HF2212 Commercial-industrial property taxes temporary deferral authorized.

MN - HF4206 Fergus Falls; local sales and use tax authority amended.

MN - HF4297 Fridley Tax Increment Financing District No. 20 special rules established.

MN - HF1322 Minnetonka; tax increment authorized for housing projects.

MN - HF1975 Individual income and corporate franchise provisions modified, film production credit proposed, and credit allowed to be transferrable to offset insurance premium tax.

MN - HF4591 Cooperative utility distribution line appurtenance and attachment definition modified.

MN - HF1317 Educator expense credit established.

MN - HF2411 Senior cooperative sales tax exemption provided.

MN - HF4127 Savage; tax increment financing district special rules amended.

MN - HF1958 Pass-through entities allowed to file as C-option corporations.

MN - HF1096 Local government aid program calculation modified.

MN - HF1716 Volunteer driver mileage reimbursement subtraction allowed.

MN - HF3083 Taxation; partnership taxes, sales and use taxes, special taxes, state aids, and property tax refund policies technical changes made.

MN - HF2549 State required to pay property tax judgement costs against state-assessed property, reports required, and money appropriated.

MN - HF4513 Child protection; legislative auditor required to conduct special review of county costs, reports required, and money appropriated.

MN - HF4250 Historic structure rehabilitation tax credit modified.

MN - HF1021 Minnesota wealth tax established.

MN - HF1201 Prepared food exempted in nonprofit food programs.

MN - HF3829 Aitkin; local sales and use tax authority modified.

MN - HF4731 Depreciable realty disposition tax subtraction provided.

MN - HF1957 Pass-through entities allowed to file as C-option corporations, section 179 expensing conformity treatment clarified, loans forgiven under paycheck protection program excluded from gross income, and expense deductions allowed.

MN - HF3307 Farm machinery definition modified to include fencing material, and exemption provided for construction material for farm fencing material.

MN - HF4777 Income tax rates modified.

MN - HF1285 Individual income and corporate franchise taxes, sales and use taxes, special taxes, and property taxes various policy and technical changes made.

MN - HF4246 Tax credit program new markets established, report required, and money appropriated.

MN - HF2869 Health care provider federal grant income subtraction established.

MN - HF4830 Rockville; local sales tax authority modified.

MN - HF182 Congressionally charter veterans organizations exemption provided.

MN - HF2865 Disabled veterans' homestead market value exclusion application deadline extended for qualifying spouses.

MN - HF2793 COVID-19; Shuttered Venue Operators grant program federal tax rules conformed.

MN - HF3782 Energy storage system exemption established.

MN - HF2765 Unemployment insurance benefits temporary income tax subtraction provided.

MN - HF84 Nonprofit payment for provider tax exemptions provided.

MN - HF1311 Energy improvement project special assessments allowed.

MN - HF96 Lawful gambling; flat rate tax and combined net receipts tax rate reduced.

MN - HF4281 Various pooling provisions clarified, administrative expense limitations clarified, and application of violations and remedies expanded.

MN - HF427 Vendors excluded from remitting June sales tax collections on accelerated basis.

MN - HF1843 Wind energy and solar energy production tax calculation modified.

MN - HF4733 Commercial and industrial property eliminated from state general tax levy.

MN - HF2279 State general tax modified.

MN - HF4382 Income tax mortgage interest itemized deduction eliminated.

MN - HF3906 School property taxes reduced, and local optional revenue equalizing factor increased.

MN - HF4082 Hopkins Tax Increment Financing District No. 2-11 special rules amended.

MN - HF1176 Fire and ambulance special taxing district creation authorized.

MN - HF712 Capital gain net income tax implemented, unrecognized capital gains at death tax imposed, levy-aid education programs modified, and state referendum replacement levy provided.

MN - HF4422 Fiber and conduit used in broadband and Internet access services provided an exemption, and money appropriated.

MN - HF1932 Sustainable Forest Incentive Act classification provisions modified for enrolled land, and provisions related to the violation of conditions of enrollment in the Sustainable Forest Incentive Act provided.

MN - HF4305 Solar energy production tax exemption created.

MN - HF3486 Master's degree attainment in teacher's licensure field tax credit modified.

MN - HF4865 Alternative minimum income tax repealed.

MN - HF2092 School district facility construction material exemption provided.

MN - HF385 Elementary or secondary student organization fund-raising sales exemption provided if considerations met.

MN - HF2509 Local government taxing authority modified, and limitation expanded on excise taxes and fees.

MN - HF4646 Property tax levy limits imposed on cities with rent control.

MN - HF4320 Former property owner after tax-forfeited property sale required compensation and payment of canceled taxes to taxing district.

MN - HF548 Historic structure rehabilitation tax credit sunset extended.

MN - HF4178 Inflation protection requirement modified for state long-term insurance credit qualifying policies, and credit phaseout provided.

MN - HF2852 Employer student loan payment tax subtraction allowed.

MN - HF6 PROMISE Act established, community repair panel created, redevelopment and relief programs created, Metropolitan Area Redevelopment Corporation established, sales and use tax imposed, property tax abatement required, Civil Unrest Investigatory Commission established, and money appropriated.

MN - HF2890 Shuttered Venue Operators grant program conforming to federal tax rules provided.

MN - HF1715 Commissioner of Revenue required to publish applicable rates by nine-digit zip code.

MN - HF584 Floodwood; local sales and use tax authority modified.

MN - HF2392 Property tax refund income definition modified.

MN - HF1704 Emergency medical service provider donation credit established.

MN - HF3755 Property tax judgments against state-assessed property state payments required, and money appropriated.

MN - HF4300 Omnibus E-12 policy and supplemental appropriations

MN - HF2866 Income tax overtime pay subtraction allowed.

MN - HF1855 Ramsey; tax increment financing five-year rule extended.

MN - HF65 Plymouth; fire station refundable construction exemption provided.

MN - HF622 Gasoline dealers allowed a refundable credit for sales of gasoline blended with ethanol.

MN - HF187 Oakdale; local sales and use tax authority modified.

MN - HF3167 Minnesota Amateur Sports Commission sales and use tax collections dedicated, amateur sports account created, and money appropriated.

MN - HF768 Construction materials exemption provisions modified, and refund provision added.

MN - HF1970 Bloomington; tax increment financing district authorized.

MN - HF2293 Alexandria; disaster recovery related to properties destroyed by fire sales tax exemption provided, and money appropriated.

MN - HF2275 Social Security unlimited subtraction allowed.

MN - HF1456 Agricultural asset sale beginning farmer tax credit eligibility modified.

MN - HF1301 Hermantown; local sales and use tax authorized.

MN - HF4626 Taxpayer onetime direct payment proposed, and money appropriated.

MN - HF1676 Woodbury; local lodging tax allowed.

MN - HF4590 Film production tax credit modified.

MN - HF691 Annual tax holiday periods for firearm and fishing equipment sales and purchases provided.

MN - HF2171 K-12 education expense credit modified.

MN - HF4007 Combined net receipts tax modified.

MN - HF4077 Aitkin; local sales and use tax authorized.

MN - HF1508 Mountain Lake; five-year rule extended for a tax increment district.

MN - HF86 Nonprofit health care clinic tax exemption on purchases provided.

MN - HF2262 Wayzata; boardwalk and local government facility construction material exemption provided.

MN - HF1732 Purpose statements for past tax expenditures provided.

MN - HF2853 FICA tax credit allowed for federal taxes paid.

MN - HF4152 Temporary refundable preceptor tax credit established, and report required.

MN - HF3931 Motor vehicle repair and replacement parts state general tax revenue allocated exclusively to fund roads.

MN - HF1959 Loans forgiven under paycheck protection program excluded from gross income, and expense deductions allowed.

MN - HF1502 Corporate alternative minimum tax and corporate minimum fee repealed.

MN - HF3930 Social Security benefit maximum subtraction increased, and pension benefit subtraction allowed.

MN - HF618 Burnsville; tax increment financing districts authorized.

MN - HF3904 Public pension income tax subtraction provided.

MN - HF1832 Meal and drink sales tax exemption expanded, and capital equipment purchase sales tax exemption expanded.

MN - HF540 Commercial-industrial property market value portion exempted from city levy.

MN - HF1022 Working tax credit eligibility expanded.

MN - HF2090 Social Security taxable benefit phase-in of full subtraction provided.

MN - HF376 Individual income taxpayer free filing report required, and money appropriated.

MN - HF125 Businesses required to operate at reduced capacity provided a credit.

MN - HF2268 Community land trust property classification rate modified.

MN - HF4140 Senior citizen property tax credit established, and money appropriated.

MN - HF1679 June accelerated vendor tax liability percentage reduced based on November forecast.

MN - HF1373 Minnesota education credit allowed expenses and income limits increased.

MN - HF2207 Combined net receipts tax modified, and calculation for stadium reserve modified.

MN - HF1321 Mille Lacs County; local sales and use tax authorized.

MN - HF4114 North Metro Range sales tax exemption provided for construction materials.

MN - HF4446 Workforce incentive fund grant created, workforce incentive grant designated as subtraction, and workforce incentive grant payment categorized as nonincome.

MN - HF1707 Charity health care service value deduction allowed, and informational report provided.

MN - HF602 Minneapolis streetcar financing modified to allow for bus rapid transit financing.

MN - HF1812 Indian tribe-owned property exempted.

MN - HF4650 Natural gas sales and use tax exemption provided.

MN - HF3794 Local government aid annual appropriation increased.

MN - HF1821 Federal rules conformed to allow charitable contribution deduction for taxpayers not itemizing deductions.

MN - HF1552 County auditor required to return tax-forfeited land sale proceed portions to previous owner.

MN - HF2718 Woodbury; special tax increment financing rules provided.

MN - HF1164 Fire and ambulance special taxing district creation authorized.

MN - HF1907 Business entities provided option to file taxes as C corporations.

MN - HF2040 Cities required to reserve a portion of local government aid for public safety purposes.

MN - HF1813 Minneapolis-St. Paul International Airport public infrastructure refundable construction exemption provided.

MN - HF2532 Educator expense conformed to federal exclusion clarification.

MN - HF3194 Roseville; local sales and use tax authority modified.

MN - HF180 Carlton and Pine Counties; soil and water conservation district levy authority authorized.

MN - HF654 Public safety facility purchase exemption extended.

MN - HF776 Donations to fund K-12 scholarships credit provided.

MN - HF4725 Employer paid family leave tax credit created.

MN - HF1117 Contractor construction material exemption provisions modified, and refund provisions added.

MN - HF3588 Affordable housing market value exclusion established.

MN - HF4318 Single-member LLCs allowed to claim income tax credit for income tax paid to other states, and trade or business property sale exemption modified.

MN - HF3606 Bloomington; local sales and use tax authority modified.

MN - HF3551 Federal tax exclusion conformed to from restaurant revitalization grant gross income.

MN - HF4577 Local government debt financing modified.

MN - HF1463 Tribal-owned property exempted.

MN - HF2581 Workforce housing project construction material sales tax exemption provided.

MN - HF3042 Tourism improvement special taxing district creation authorized.

MN - HF3776 Income tax subtraction provided for grants, and funding increased for the emergency assistance for postsecondary students program.

MN - HF1171 City aid formula sparsity factor modified.

MN - HF1485 Carlton County; local sales and use tax authorized.

MN - HF4091 Supplemental aid provided to counties in which the county program aid certified for 2023 is less than the amount certified for 2022, and money appropriated.

MN - HF4226 Renter's credit income cap increased, co-pays reduced, and maximum refunds increased.

MN - HF2436 COVID-19; income tax, sales tax, and property tax provisions modified; federal rules adopted for Paycheck Protection Program loans; property tax refunds increased; food service equipment purchase sales tax exemption created; COVID-19-related expense sales tax exemption provided; school homestead credit established; and money appropriated.

MN - HF574 Bloomington; fire station construction material exemption provided.

MN - HF282 Vendor tax allowance provided.

MN - HF2390 Local government aid; certified aid adjustment modified and appropriation increased.

MN - HF1574 Agricultural homestead property first tier valuation limit modified.

MN - HF1684 Transportation department technical changes made to remove obsolete language dates.

MN - HF3763 East Grand Forks; sales and use tax authorized.

MN - HF1882 Fergus Falls; payement temporary increase provided.

MN - HF1507 Five-year rule extended to ten years, and district duration extended by five years.

MN - HF2967 State general tax repealed. refund funding provided, and money appropriated.

MN - HF3104 County agricultural society sales tax exemption expanded to include sales prior to county fair, and county agricultural society tax saving transfer to fairground owner requirement removed.

MN - HF4597 Agricultural riparian buffer credit established, and money appropriated.

MN - HF4413 Taxation; declaration requirements for 1c property modified.

MN - HF1179 Edina; local sales and use tax authority modified.

MN - HF3748 Rice County sales and use tax authorized.

MN - HF2868 Individuals under the age of 18 exempted from income tax.

MN - HF4064 Mahnomen; local government aid calculation modified, and property tax reimbursement program aid increased.

MN - HF2995 Local government aid reduction for reimbursement provided.

MN - HF1304 Fergus Falls; local sales and use tax authorized.

MN - HF4613 Property tax rebate authorized, and money appropriated.

MN - HF1736 Tax increment financing; increment use flexibility provided, redevelopment district five-year rule extended, and local sales tax proceed use flexibility provided.

MN - HF1313 Local optional revenue clarified, and obsolete language removed.

MN - HF3752 Social Security income tax unlimited subtraction provided.

MN - HF1658 supplemental unemployment insurance benefits established.

MN - HF1922 Commissioner of revenue required to distribute income tax refunds, and money appropriated.

MN - HF641 Military veteran jobs tax credit provided.

MN - HF921 Capital equipment machinery purchase sales tax exemption expanded.

MN - HF4153 Disabled veteran market value exclusion increased.

MN - HF3412 Mille Lacs County; taxing jurisdictions reimbursed for lost revenue.

MN - HF1666 Richfield; tax increment authorized for housing projects.

MN - HF772 Headstone and footstone exemption provided.

MN - HF4789 Warren; local sales and use tax modified.

MN - HF4247 Working family tax credit eligibility modified.

MN - HF3473 Golden Valley; local sales and use tax authorized.

MN - HF778 Sports wagering commission created, licensing provided for sports pool operators and sports wagering premises, mobile and electronic sports pool licenses established, conduct of sports pools prescribed, local restrictions prohibited, participation in sports wagering restricted, excise tax imposed on sports wagers in lieu of the corporate tax, administration of tax provided, and report required.

MN - HF3441 Veterans of Foreign Wars organization property exempted.

MN - HF4383 Racehorse sales tax exemption eliminated.

MN - HF2968 Individual income tax rate lowered.

MN - SF749 Local government aid amounts adjustment for cities with unpaid local assistance amounts

MN - HF2181 Solar generating system real property classification provisions modified.

MN - HF184 Lawful gambling equipment purchase exemption provided.

MN - HF1386 Nonprofit animal shelter tax exemption provided.

MN - HF3052 West St. Paul; aid increase provided.

MN - HF3283 Dependent care credit expanded, and great start child care credit established.

MN - HF175 Health insurance excess premium credit created.

MN - HF1561 School district facility construction material exemption provided.

MN - HF153 K-12 education expense tax subtraction and credit modified, credit extended to tuition, subtraction and credit amount increased, credit income phaseout increased, and credit and subtraction amounts and credit phaseout thresholds adjusted for inflation.

MN - HF2700 Woodbury; special tax increment financing rules provided.

MN - HF4729 Gambling; combined net receipts tax modified, and stadium reserve calculation modified.

MN - HF2951 Special education added as eligible masters' degree program for tax credit for teachers attaining masters' degrees.

MN - HF1741 Disabled veteran homestead market value exclusion modified.

MN - HF150 Social security and retirement benefit income unlimited subtraction provided.

MN - HF1128 Tax credit allowed for expenditures related to railroad crossings.

MN - HF2114 Individual income tax and corporate franchise tax modified, previously taxed income addition created, and foreign corporations deemed to be domestic corporations.

MN - HF216 Ramsey; public works facility construction refundable exemption provided.

MN - HF1709 St. Cloud; local sales and use tax authority modified.

MN - HF3846 Social Security benefit subtraction expanded.

MN - HF1751 Staples; community center renovation local sales an use tax authorized.

MN - HF3819 Construction material tax exemption provisions modified, and refund provision added.

MN - HF3096 Veteran and surviving spouse Social Security full subtraction of benefits provided.

MN - HF3054 National Guard and reserve compensation subtraction modified.

MN - HF4621 Renter tax credit co-pay reduced.

MN - HF2756 Mazeppa; construction material sales tax exemption extended for properties destroyed by fire.

MN - HF3564 Workforce training credit established.

MN - HF3866 Maximum refunds increased and eligibility for refunds expanded, and senior claimants and claimants with disabilities exemption amount expanded.

MN - HF1893 Hibbing; school building construction material exemption provided.

MN - HF3381 Local tax; resolution submission and referendum requirements clarified for modifying new and existing local sales tax.

MN - HF105 Cities authorized to create land-value taxation districts.

MN - HF600 Cannabis Management Board and advisory councils established; use and sale reports required; adult use and possession limited and legalized; business licensing, inspection, and regulation provided; testing and labeling of products required; advertisement limited; adult-use sale taxed; grant and loan programs established; data classified; and money appropriated.

MN - HF4155 Local government aid; city aid program modified.

MN - HF3518 Property tax refunds; co-pays and thresholds reduced, and homestead credit refund maximum increased.

MN - HF4087 Budget surplus payments required to be distributed to Minnesota residents.

MN - HF304 Hospitals and health care provider gross revenues tax repealed.

MN - HF2900 COVID-19; frontline worker payments authorized, data classified, report required, and money appropriated.

MN - HF2928 Local government aid; stronger community aid program created, and money appropriated.

MN - HF650 Buffalo; fire station construction materials exempted.

MN - HF3817 Nuclear decommissioning reserve funding categorized as tax exempt entity.

MN - HF4778 Commercial-industrial property state general levy reduced.

MN - HF1090 St. Louis Park; tax increment use for housing projects authorized.

MN - HF1720 Railroad reconstruction or replacement expenditure credit provided.

MN - HF2061 Meal and drink exemptions expanded.

MN - HF1490 Crosslake; local sales and use tax authorized.

MN - HF4227 Renter's credit income cap increased, co-pays reduced, and maximum refunds increased.

MN - HF4734 Employee meals purchased and provided by restaurant tax exemption provided.

MN - HF1610 Wadena; local sales and use tax authority modified.

MN - HF355 Cloquet; local sales and use tax authority modified.

MN - HF24 Property tax refund modified.

MN - HF4847 Boy River; 2021 aid penalty forgiveness provided, and money appropriated.

MN - HF1791 Local homeless prevention aid established, and money appropriated.

MN - HF485 Sponsors of veterans provided a tax credit.

MN - HF1388 Stadium general reserve account calculation adjusted, commissioner of management and budget required to notify legislature before stadium general reserve account changes, stadium payoff fund established, money transferred, and stadium payoff fund balance required to be used to redeem or defease stadium appropriation bonds.

MN - HF1937 Section 179 expensing conformity treatment clarified.

MN - HF3480 Corporate franchise tax rate decreased.

MN - HF500 Local government debt financing modified.

MN - HF3107 Grand Rapids; civic center reconstruction, remodel, and upgrade imposed local sales and use tax authorization modified.

MN - HF4388 Lake of the Woods County; local lodging tax allowed.

MN - HF3461 Public pension benefit tax subtraction established.

MN - HF3320 Energy; refundable tax credit provided for investments in energy efficient home improvements, electric vehicles, and renewable energy; and money appropriated.

MN - HF2500 Expedited refund provided for overpayments of estimated tax.

MN - HF1587 Tax increment financing; five-year pooling rule extended to ten years for redevelopment districts located outside metropolitan area.

MN - HF1345 Maple Grove; local sales and use tax authorized for expansion and renovation of a community center.

MN - HF3574 Income measure used by education credit modified.

MN - HF1185 Maple Grove; local lodging tax revenue allocation authorized.

MN - HF1290 Proctor; local sales and use tax authorized.

MN - HF4841 Homestead market value exclusion valuation limits modified, and levy limits established.

MN - HF142 Gambling combined net receipt rate adjusted.

MN - HF525 Virginia; public facility construction materials exemption provided.

MN - HF4762 Police officer income tax holiday established, and money appropriated.

MN - HF759 Homestead determination provisions modified.

MN - HF3507 Estate tax modified, spousal portability provided for deceased spouse's unused exclusion amount, and conforming and technical changes made.

MN - HF4058 Agricultural homestead property first tier valuation limit modified.

MN - HF3612 Peace officer's property tax credit established, and money appropriated.

MN - HF545 Local government aid portion dedicated to city housing.

MN - HF1335 Income tax rates and brackets modified.

MN - HF3994 Agricultural land definition modified.

MN - HF1329 Melrose; refundable construction exemption provided for building materials, fire remediation grant availability extended, and money appropriated.

MN - HF4409 Park Rapids; local sales and use tax authorized.

MN - HF997 Long-term care service dedicated fund created, tax loophole closed by levying tax on income not taxed for Social Security purposes, revenues dedicated, commissioners of revenue and human services proposal of implementing legislation provided, and constitutional amendment proposed.

MN - HF2303 Electric generation transition aid established, local government aid formula modified, and money appropriated.

MN - HF693 Grand Rapids; local sales and use tax authority modified.

MN - HF2307 Unemployment insurance benefit temporary subtraction established.

MN - HF4832 Waite Park; local sales tax authority modified.

MN - HF3479 Corporate franchise tax rate decreased.

MN - HF4396 Disabled veterans market value exclusion modified by increasing exclusion amount for totally and permanently disabled veterans.

MN - HF3341 First tier income tax rate and bracket eliminated.

MN - HF1062 Homestead determination identification requirements modified.

MN - HF1695 State general tax exemption for qualified business provided.

MN - HF2786 Independent School District No. 709, Duluth; construction material refundable exemption provided, and money appropriated.

MN - HF118 Parents of stillborn children credit modified.

MN - HF2096 Cromwell and Wright; fire and ambulance special taxing district creation authorized.

MN - HF2788 Income tax; Social Security unlimited subtraction allowed.

MN - HF1818

MN - HF501 Federal conformity provided to exclusion of paycheck protection loan forgiveness from gross income and certain related deductions, and business entities provided the option to file as C-option corporations.

MN - HF1864 Individual income tax and corporate franchise tax refunds modified, and refunds required to include interest calculated on estimated tax payments.

MN - HF2643 Conformity of federal paycheck protection program loan treatment and exclusion of unemployment compensation provided.

MN - HF2570 State-assessed property tax local refund reimbursement provided, and money appropriated.

MN - HF474 Elementary or secondary school student organization fund-raising sales provided exempt under various conditions.

MN - HF3902 Public pension income tax subtraction provided.

MN - HF1743 Aid penalty forgiveness to cities provided.

MN - HF1429 Class 2 land agricultural product definition expanded.

MN - HF363 Hospital and ambulance service claims disallowed.

MN - HF4844 Bena; 2021 aid penalty forgiveness provided.

MN - HF1298 Revenue commissioner required to conduct a study on class 4d properties.

MN - HF3753 Emergency responder employee wage tax credit provided.

MN - HF1731 Itemized deduction maximum amount limited.

MN - HF2635 Health insurance claim assessment created.

MN - HF3082 Corporate alternative minimum tax repealed, minimum fee repealed, and conforming changes made.

MN - HF1733 Counties allowed to collect soil and water conservation district fees on deed transfer and mortgage registration, and clean water fund grant eligibility for counties established.

MN - HF3558 Property tax refund program converted to refundable income tax credit.

MN - HF597 Local government minimum aid payments for 2022 modified and appropriation increased.

MN - HF361 Mortgage and deed recording or registration fee provisions clarified, and mortgage registry tax and additional taxes imposed by counties repealed.

MN - HF454 Health insurance premium tax subtraction provided.

MN - HF2674 Property tax levy share lowered and state aid share of operating referendum revenue increased for qualifying special school districts, and money appropriated.

MN - HF2985 State general tax phased out, refund funding provided, and money appropriated.

MN - HF280 Litchfield; local sales and use tax authority modified.

MN - HF4640 State Agricultural Society; temporary suspension of sales and use tax remittance requirements allowed for state fair sales.

MN - HF4072 County lease restrictions on tax-forfeited land modified.

MN - HF991 COVID-19; recovery budget revenue raising proposed for strategic investments in economy, working family support, and combating youth smoking and nicotine addiction; and various taxes and tax provisions modified.

MN - HF3384 Senior citizens' property tax deferral requirements modified.

MN - HF2459 Working family credit temporary alternative calculation allowed.

MN - HF1334 St. Paul water treatment facility provided an exemption for construction materials.