Certain businesses pollution control surcharge provision

This bill imposes a 5% pollution control surcharge on businesses, individuals, or estates with unresolved pollution violations. It directly affects entities certified by the Minnesota Pollution Control Agency as having at least one delinquent violation of environmental laws (e.g., improper waste handling or emissions). The surcharge applies to "net pollution control income" after accounting for specific tax adjustments, and businesses must first resolve violations within a set timeframe to avoid it. The surcharge becomes effective for taxable years starting after December 31, 2025, with certifications required by January 31, 2027.