Bill > SF2288

This bill introduces a new pollution control surcharge for businesses and individuals who have committed environmental violations in Minnesota. The bill defines a "pollution control business" as any entity that has been certified by the Minnesota Pollution Control Agency as having at least one delinquent pollution control violation, which can include violations related to environmental protection, waste management, and other regulated activities. The surcharge will be 5% of net pollution control income for both corporations and individual taxpayers, and will be in addition to existing income taxes. The process involves the pollution control agency notifying violators of their infractions, providing an opportunity to remedy the situation, and issuing a delinquency notice if violations are not satisfactorily addressed. By January 31 each year, the Pollution Control Agency must provide the Department of Revenue a list of businesses that received delinquency notices in the previous calendar year. The surcharge will take effect for taxable years beginning after December 31, 2025, with initial certifications due on January 31, 2027, for delinquency notices provided after June 30, 2026. The bill aims to incentivize environmental compliance by imposing a financial penalty on businesses with ongoing pollution violations.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF2288&ssn=0&y=2025