Minnesota SF 132: Marshall Minnesota Emergency Response Industrial Training (MERIT) center grant bond issue and appropriation

Bill Text

1.1 A bill for an act​
1.2 relating to taxation; modifying provisions governing individual income and​
1.3 corporate franchise taxes, property taxes, certain state aid programs, and provisions​
1.4 related to public finance; modifying property tax classifications, exemptions, and​
1.5 refunds; modifying aid reporting requirements; providing certain aid penalty relief;​
1.6 appropriating money; amending Minnesota Statutes 2024, sections 3.8855,​
1.7 subdivisions 2, 3, 8; 10A.02, subdivision 11b; 10A.322, subdivision 4; 270C.445,​
1.8 subdivision 3; 272.01, subdivision 2; 272.02, subdivision 19, by adding​
1.9 subdivisions; 273.124, subdivisions 8, 14; 273.13, subdivision 22; 273.38; 273.41;​
1.10 290.0132, by adding subdivisions; 290.06, subdivision 23; 290.0693, subdivision​
1.11 1; 290.0695, subdivisions 1, 3; 290.091, subdivision 2; 290A.03, subdivision 3;​
1.12 446A.086, subdivision 1; 469.104; 474A.091, subdivisions 2, 2a; Laws 2023,​
1.13 chapter 64, article 4, section 27, by adding a subdivision; repealing Minnesota​
1.14 Statutes 2024, sections 13.4967, subdivision 2a; 290.0679.​
1.15 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:​
1.16 ARTICLE 1​
1.17 INCOME AND CORPORATE FRANCHISE TAXES​
1.18 Section 1. Minnesota Statutes 2024, section 3.8855, subdivision 2, is amended to read:​
1.19 Subd. 2.Definitions.For the purposes of this section,:​
1.20 (1) "commissioner" means the commissioner of revenue; and​
1.21 (2) "significant tax expenditure," "tax," and "tax expenditure" have the meanings given​
1.22 in section 270C.11, subdivision 6.​
1.23 EFFECTIVE DATE.This section is effective the day following final enactment.​
1.24 Sec. 2. Minnesota Statutes 2024, section 3.8855, subdivision 3, is amended to read:​
1.25 Subd. 3.Membership.(a) The commission consists of:​
1​Article 1 Sec. 2.​
S0132-1 1st Engrossment​SF132 REVISOR MS​
SENATE​
STATE OF MINNESOTA​
S.F. No. 132​NINETY-FOURTH SESSION​
(SENATE AUTHORS: PUTNAM, Rest, Dibble, Miller and Weber)​
OFFICIAL STATUS​D-PG​DATE​
Introduction and first reading​80​01/16/2025​
Referred to Taxes​
Author added Miller​144​01/21/2025​
Author added Weber​166​01/23/2025​
Comm report: To pass as amended​786a​03/17/2025​
Second reading​852​
Rule 47, returned to Taxes​6285​
See First Special Session, HF9​

2.1 (1) two senators appointed by the senate majority leader;​
2.2 (2) two senators appointed by the senate minority leader;​
2.3 (3) two representatives appointed by the speaker of the house;​
2.4 (4) two representatives appointed by the minority leader of the house of representatives;​
2.5 and​
2.6 (5) the commissioner of revenue or the commissioner's designee.​
2.7 (b) Each appointing authority must make appointments by January 31 of the regular​
2.8 legislative session in the odd-numbered year.​
2.9 (c) If the chair of the house or senate committee with primary jurisdiction over taxes is​
2.10 not an appointed member, the chair is an ex officio, nonvoting member of the commission.​
2.11 (d) The commissioner may designate another individual to represent the commissioner​
2.12 or the commissioner's designee at any meeting of the commission.​
2.13 EFFECTIVE DATE.This section is effective the day following final enactment.​
2.14 Sec. 3. Minnesota Statutes 2024, section 3.8855, subdivision 8, is amended to read:​
2.15 Subd. 8.Terms; vacancies; meetings.(a) Members of the commission serve a term​
2.16 beginning upon appointment and ending at the beginning of the regular legislative session​
2.17 in the next odd-numbered year. The appropriate appointing authority must fill a vacancy​
2.18 for a seat of a current legislator for the remainder of the unexpired term. Members may be​
2.19 removed or replaced at the pleasure of the appointing authority.​
2.20 (b) If a commission member ceases to be a member of the legislative body from which​
2.21 the member was appointed, the member vacates membership on the commission.​
2.22 (c) The commissioner of revenue must convene the first meeting of each year required​
2.23 under subdivision 4, paragraph (c).​
2.24 EFFECTIVE DATE.This section is effective the day following final enactment.​
2.25 Sec. 4. Minnesota Statutes 2024, section 10A.02, subdivision 11b, is amended to read:​
2.26 Subd. 11b.Data privacy related to electronic reporting system.(a) The board may​
2.27 develop and maintain systems to enable treasurers to enter and store electronic records​
2.28 online for the purpose of complying with this chapter. Data entered into such systems by​
2.29 treasurers or their authorized agents is not government data under chapter 13 and may not​
2.30 be accessed or used by the board for any purpose without the treasurer's written consent.​
2​Article 1 Sec. 4.​
S0132-1 1st Engrossment​SF132 REVISOR MS​

3.1 Data from such systems that has been submitted to the board as a filed report is government​
3.2 data under chapter 13.​
3.3 (b) For purposes of administering the refund under section 290.06, subdivision 23, the​
3.4 board