Rep. Greg Davids

Maddy summaryHF 2006 extends the deadline for using unobligated tax increment financing (TIF) funds from 2022 to 2027 and clarifies how these funds can be used. It allows local development authorities to transfer unobligated TIF funds to support private development projects that create or retain jobs (with construction starting before December 31, 2025) or to make equity investments to make such projects financially feasible. Authorities must create a spending plan approved by the municipality after a public hearing, and all transferred funds must be spent or committed by December 31, 2027. The bill directly affects municipalities and development authorities managing TIF districts in Minnesota.

Maddy summaryHF 1996 increases Minnesota's annual funding cap for town aid from $10 million (for 2015-2025) to $11.5 million (starting in 2026). It modifies the calculation method for distributing this aid to all qualifying towns but does not change the formula itself. The bill affects all Minnesota towns receiving state aid under this program, directly increasing the total available funds for their distribution. The change takes effect for aid paid in calendar year 2026 and later.

Maddy summaryHF 1974 creates a new tax benefit for employees of critical access dental clinics in Minnesota. It allows these employees to exclude student loan payments made by their employers from their taxable income, effectively reducing their state income tax burden. The bill defines "critical access dental clinics" as those designated under state law (section 256B.76, subdivision 4) and specifies that employer payments must meet IRS criteria for educational assistance. This provision applies to taxable years beginning after December 31, 2025.

Maddy summaryHF 2000 requires Minnesota's Commissioner of Revenue to follow and comply with interpretations of state tax laws issued by the Minnesota Tax Court. This means the commissioner must adhere to the Tax Court's rulings on tax law until the Supreme Court overturns them. The bill directly affects the Commissioner's office and taxpayers who rely on consistent tax law interpretations. It changes the administrative process by making Tax Court decisions binding on the commissioner, rather than advisory. The provision takes effect for Tax Court judgments issued after the bill becomes law.

Maddy summaryHF 967 creates a property tax exemption for specific land owned by federally recognized Indian Tribes in Minnesota. It directly affects tribal properties meeting four conditions: classified as "class 2b" for 2025 taxes, located in a county with 5,580-5,620 residents (2020 census), within an unorganized territory of under 800 residents (2020 census), and owned by a tribe as of January 2, 2023. The exemption applies to these properties for all future tax assessments starting in 2026. This change modifies Minnesota’s property tax law to exclude qualifying tribal land from local taxation.

Maddy summaryHF 1277 modifies Minnesota's sales and use tax exemption for data centers, providing a tax break on purchases of qualifying equipment and software. It creates three categories of qualifying data centers (standard, refurbished, and large-scale) with specific size, investment, and operational requirements - such as a minimum 25,000 square feet, $30 million in investments within 48 months, and features like backup power and security systems. The bill requires tax to be collected at standard rates but refunded later, applying to equipment like servers, cooling systems, and power infrastructure used in these facilities. This directly benefits data center operators investing in Minnesota facilities that meet the defined thresholds.

Maddy summaryThis bill appropriates $238,000 for fiscal year 2026 and $238,000 for fiscal year 2027 from the workforce development fund to support the Minnesota Helmets to Hardhats program. The funds will help Building Strong Communities connect National Guard members, military reservists, active duty personnel, and veterans to construction industry apprenticeships and career training through the Department of Labor and Industry. The program must not discriminate based on protected characteristics like race, religion, or gender. It directly affects military-connected individuals seeking careers in building and construction trades.

Maddy summaryHF 170 phases out Minnesota's estate tax over a ten-year period, beginning July 1, 2025, and ending June 30, 2034. It directly affects estates of individuals who die after June 30, 2025, by gradually reducing tax rates. The bill requires annual reductions of 1.6 percentage points to the tax brackets until rates reach zero, with adjustments to bracket amounts also phased out. This creates a structured, predictable transition to eliminating the estate tax without immediate impact on current taxpayers. The effective date is set for estates of decedents dying after June 30, 2025.

Maddy summaryHF 1774 amends Minnesota law to exempt deliveries of aggregate materials (such as sand, gravel, or crushed stone) from the retail delivery fee. This change specifically applies to deliveries of these materials that are already subject to state sales tax under section 297A.61. The bill directly affects construction companies, landscaping businesses, and suppliers that deliver aggregate materials for commercial use, removing a fee they previously paid on these transactions. The exemption takes effect July 1, 2025.

Maddy summaryHF 1523 exempts certain agricultural workers from Minnesota's Paid Leave Law. Specifically, it excludes workers employed by a farmer, family farm, or family farm corporation who either work for a farm with five or fewer total employees, or work on the farm for 28 days or fewer each year. This amendment to Minnesota Statutes 2024, section 268B.01, directly affects small-scale farm workers who meet these criteria. The bill clarifies that these workers are not covered by the state's paid leave requirements, while other agricultural workers remain subject to the law.