Bill > HF1635

This bill establishes a pollution control surcharge for businesses and individuals with pollution control violations in Minnesota. Specifically, the bill imposes a 5% surcharge on net pollution control income for corporations, individuals, trusts, and estates that have been issued a delinquency notice by the Minnesota Pollution Control Agency for environmental violations. A "pollution control violation" is broadly defined to include violations of various environmental statutes and regulations. The Minnesota Pollution Control Agency commissioner must notify a person of violations, provide guidance on remedial actions, and if those actions are not satisfactorily completed within the specified time frame, will issue a delinquency notice that triggers the surcharge. By January 31st each year, the commissioner must provide the Department of Revenue a list of entities receiving delinquency notices in the previous calendar year. The surcharge will be administered similarly to existing income tax provisions, with the same rules for compliance, audits, and penalties. The bill becomes effective for taxable years beginning after December 31, 2025, with initial certifications due January 31, 2027, based on delinquency notices provided after June 30, 2026.

Agriculture and Natural Resources

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF1635&ssn=0&y=2025