Sen. Ann Rest

Maddy summaryThis bill appropriates $1 million for each of fiscal years 2026 and 2027 from the general fund to the commissioner of revenue for two specific purposes: (1) taxpayer assistance grants under Minnesota Statutes section 270C.21, subdivision 3, and (2) tax credit outreach grants under section 270C.21, subdivision 4. The funds will support programs helping Minnesotans navigate tax filing and access available tax credits. These grants directly assist low- and moderate-income individuals and families who may need help understanding or claiming tax benefits. The appropriation is a funding mechanism, not a policy change to tax laws.

Maddy summaryThis bill corrects a technical error in Minnesota's tax rules for retirement contributions. It requires annuity providers to treat eligible contributions made by a federal deadline as if they were for the *previous* tax year, but only if the individual notifies the provider within three years of the original tax filing deadline. The change applies retroactively only to contributions made in 2023. It directly affects individuals who contribute to retirement plans and annuity providers handling those contributions.

Maddy summarySF 209 repeals Minnesota's tax on illegal cannabis and controlled substances by removing specific tax provisions from state law. It eliminates statutes including 13.4967, subdivision 5, and sections 297D.01 through 297D.13, which previously imposed taxes on these illegal products. This change directly affects businesses and individuals selling or possessing illegal cannabis and controlled substances, as the tax would no longer apply to those transactions. The repeal takes effect on August 1, 2025.

Maddy summaryThis bill creates a refundable tax credit for developers converting underutilized buildings in Minnesota. It allows a credit equal to up to 30% of qualifying conversion costs for projects that meet specific criteria: the building must be at least 15 years old, either repurposed from one commercial use to another or had 50% vacancy for 5+ years, and retain at least 75% of existing external walls and structural framework. The credit is claimable in the year the project is completed and placed in service, with applicants required to apply before conversion begins and submit financial details. The credit expires after a set period (sunset provision), and applications are processed through the Department of Employment and Economic Development.

Maddy summaryThis bill eliminates the Transportation Advisory Board, a body that previously provided input on transportation policy to the Metropolitan Council. It modifies the Metropolitan Council's governance by amending appointment procedures for its 44 members, including changes to how county commissioners and local representatives are selected. The bill also removes provisions related to the Transportation Advisory Board from state law (repealing Laws 1994, chapter 628, article 1, section 8). These changes directly affect the Metropolitan Council's structure and transportation stakeholders who previously engaged with the Advisory Board.

Maddy summarySF 1046 modifies Minnesota's tax credit system for railroad infrastructure investments, allowing eligible Class II and Class III railroads (as defined by the U.S. Surface Transportation Board) to transfer unused credits to other taxpayers. The bill requires written agreements for transfers, specifies credits can cover up to five future tax years, and mandates joint filing with tax authorities within 30 days. It applies retroactively to tax years beginning after December 31, 2022, for credits related to qualified railroad reconstruction or replacement expenditures.

Maddy summarySF 1359 modifies Minnesota's advanced biofuel production incentive program. It requires facilities to source at least 80% of raw materials from Minnesota (or within 100 miles of the border), produce a minimum of 23,750 MMbtu quarterly, and exclude conventional corn ethanol and biodiesel. Payments for eligible advanced biofuel production cease after June 30, 2035, and producers cannot transfer eligibility to other facilities. This bill directly affects Minnesota-based advanced biofuel producers, including existing facilities adding capacity or new companies meeting the sourcing and production criteria.

Maddy summaryThis bill authorizes Minnesota to issue up to $30 million in state appropriation bonds to fund security improvements at U.S. Bank Stadium in Minneapolis, home of the Minnesota Vikings. The "secured perimeter" includes physical barriers like fencing, gates, bollards, surveillance systems, and metal detectors. Proceeds from the bonds would be repaid using state appropriations and payments from the stadium authority, with debt service covered by the general fund. The measure directly affects state taxpayers through bond financing and the stadium's operational funding, while enhancing security infrastructure at the venue. It does not alter stadium ownership or operations, only funding security upgrades.

Maddy summarySF 1587 extends a property tax exemption for land owned by the Bloomington Port Authority, acquired in May 2016, which was previously exempt from taxes for 2017-2025. The exemption is now extended to cover taxes payable in 2026-2031, provided the land continues to be used for economic development. The Port Authority must file an initial application with the local assessor by June 30, 2025, to maintain the exemption, which becomes effective after Bloomington completes required administrative steps. This bill directly affects the Bloomington Port Authority and its tax obligations for this specific property.

Maddy summaryThis bill increases Minnesota's funding cap for tax credits supporting sustainable aviation fuel producers. It raises the annual allocation limit from $2.1 million to $10 million for fiscal years 2026 through 2029 (up from $2.1 million to $10 million annually). The change applies directly to companies producing sustainable aviation fuel within Minnesota, making more funding available for their tax credits. The amendment modifies Minnesota Statutes section 41A.30, adjusting the annual spending limit for this specific credit program. The change takes effect after final enactment.