Bill > SF5234

Introduced Session

A bill for an act relating to taxation; modifying individual income taxes, corporate franchise taxes, property taxes, local government aids, minerals taxes, sales and use taxes, gross receipts taxes, excise taxes, and other tax-related provisions; modifying and establishing income tax credits and subtractions; expanding the child tax credit and providing for a minimum credit; providing for nonconformity to certain worker classification rules; providing for an online political contribution refund system; modifying property tax exemptions, classifications, and abatements; adjusting local government aid calculations and payments and forgiving local government aid penalties; providing for transfers and distributions of proceeds of minerals taxes; providing for issuance of revenue bonds; modifying sales and use tax exemptions; providing sales and use tax construction materials exemptions; repealing the tax on illegal marijuana and controlled substances; providing special tax increment financing authority; authorizing cities and counties to impose local sales and use taxes for certain projects; providing for taxpayer assistance and outreach grants; providing aid for various uses; providing for certain policy and technical modifications; requiring reports; transferring money; appropriating money; amending Minnesota Statutes 2022, sections 10A.02, subdivision 11b; 10A.322, subdivision 4; 116U.27, subdivision 2; 123B.53, subdivision 1; 123B.71, subdivision 8; 270C.21; 270C.33, by adding a subdivision; 270C.445, subdivision 6; 272.01, subdivision 2; 272.02, subdivision 19, by adding subdivisions; 273.13, subdivisions 22, 23; 273.135, subdivision 2; 273.38; 273.41; 275.065, by adding a subdivision; 276.04, by adding a subdivision; 276A.01, subdivision 17; 276A.06, subdivision 8; 289A.08, subdivision 1; 289A.12, subdivision 18; 290.0132, by adding subdivisions; 290.0686; 295.53, subdivision 4a; 297A.68, subdivision 42; 297A.70, subdivision 19; 297A.75, subdivision 1, as amended; 297A.99, subdivision 3; 297F.01, subdivisions 10b, 19; 297I.20, subdivision 4; 298.17; 298.2215, subdivision 1; 298.28, subdivision 8; 298.282, subdivision 1; 298.292, subdivision 2; 375.192, subdivision 2; 446A.086, subdivision 1; 469.104; 469.1812, by adding a subdivision; 469.1813, subdivisions 1, 6, by adding a subdivision; 473.757, subdivision 10; 474A.091, subdivisions 2, 2a; 609.902, subdivision 4; Minnesota Statutes 2023 Supplement, sections 123B.71, subdivision 12; 126C.40, subdivision 6; 273.128, subdivision 1; 290.01, subdivisions 19, 31; 290.0132, subdivisions 4, 26, 34; 290.0134, subdivision 20; 290.06, subdivision 23; 290.0661, subdivisions 7, 8, by adding a subdivision; 290.0674, subdivision 1a; 290.0693, subdivisions 1, 6, 8; 290.0695, subdivisions 1, 2, 3; 290.091, subdivision 2; 290A.03, subdivision 3; 297A.67, subdivision 40; 297A.99, subdivision 1; 297E.06, subdivision 4; 297H.13, subdivision 2; 298.018, subdivision 1; 298.28, subdivisions 1 SF5234 REVISOR EAP S5234-1 1st Engrossment 7a, 16; 477A.015; 477A.35, subdivisions 2, 4, 5, 6, by adding a subdivision; 477A.40, subdivisions 4, 5; Laws 2010, chapter 389, article 7, section 22, as amended; Laws 2014, chapter 308, article 6, section 9, as amended; Laws 2017, First Special Session chapter 1, article 6, section 22; Laws 2023, chapter 1, sections 22; 28; Laws 2023, chapter 64, article 4, section 27, by adding a subdivision; article 5, section 25, subdivision 1; proposing coding for new law in Minnesota Statutes, chapters 270C; 290; 297A; repealing Minnesota Statutes 2022, sections 13.4967, subdivision 5; 297D.02; 297D.03; 297D.05; 297D.09, subdivisions 1, 2; 297D.12; 297D.13; Minnesota Statutes 2023 Supplement, sections 297A.99, subdivision 3a; 297D.01; 297D.04; 297D.06; 297D.07; 297D.08; 297D.085; 297D.09, subdivision 1a; 297D.10; 297D.11; 477A.35, subdivision 1; Laws 2023, chapter 64, article 15, section 24.

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Ann Rest (D)*, 

Rule 45-amend, subst. General Orders HF5247 (on 05/06/2024)

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