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MN SF3250

MN SF3250
Certain taxes imposition during a shutdown period prohibition provision


summary

Introduced
04/03/2025
In Committee
04/03/2025
Crossed Over
Passed
Dead

Introduced Session

94th Legislature 2025-2026

Bill Summary

A bill for an act relating to taxation; prohibiting the imposition of certain taxes during a shutdown period; amending Minnesota Statutes 2024, section 290.0132, by adding a subdivision; proposing coding for new law in Minnesota Statutes, chapter 290.

AI Summary

This bill prohibits the imposition of certain taxes during a government shutdown period, specifically focusing on wages and consumption taxes. The legislation defines a "shutdown period" as the time between July 1 of an odd-numbered year when legislation appropriating money for general operations of executive agencies, legislative offices, or judicial branch agencies has not been enacted. During this shutdown period and for a short time afterward (ten days for wages, three days for consumption taxes), no taxes shall be deducted from wages or imposed on taxable activities. The bill specifically covers taxes related to sections of Minnesota law governing consumption taxes, including those in sections 295, 296A, 297A, 297B, 297E, 297F, 297G, and 297H. Employers would be prohibited from withholding taxes on wages paid during the shutdown, and businesses would not be required to collect consumption taxes for activities occurring during this period. The bill becomes effective the day following its final enactment, providing immediate protection for taxpayers and businesses during potential government funding gaps.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

Referred to Taxes (on 04/03/2025)

bill text


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