Plastic bottle excise tax proposal

This bill proposes a 10-cent excise tax on each plastic bottle sold in Minnesota that holds less than three liters of beverage, targeting bottle distributors or beverage producers who sell directly to retailers. The tax revenue would be collected quarterly and deposited into a dedicated water infrastructure account to fund projects like sewer systems, water treatment facilities, and drinking water improvements. Funding from the account would prioritize projects in local governments with lower tax bases, and the measure would take effect on January 1, 2026, with provisions expiring on December 31, 2030.