Rep. Greg Davids

Maddy summaryHF 114 appropriates $500,000 for fiscal year 2026 and $500,000 for fiscal year 2027 from the arts and cultural heritage fund to provide grants to all 95 Minnesota county agricultural societies. The funds must be distributed equally to each county fair to enhance arts access, education, and the preservation of Minnesota's agricultural, historical, and cultural heritage. This grant program operates in addition to existing funding under Minnesota Statutes section 38.02. The commissioner of agriculture will develop grant criteria and seek public input to guide funding for projects supporting these goals.

Maddy summaryHF 948 modifies Minnesota's tax increment financing (TIF) program by tightening eligibility requirements for redevelopment districts, repealing renewal and renovation district types, and shortening the maximum duration for TIF districts. The bill updates criteria for qualifying as a redevelopment district, such as increasing the required percentage of structurally substandard buildings and adjusting definitions for "structurally substandard." It specifically repeals existing provisions for renewal and renovation districts, eliminating these two TIF district types from the law. These changes will directly affect local governments and developers seeking to use TIF to fund neighborhood revitalization projects under the new rules.

Maddy summaryHF 386 amends Minnesota's sales and use tax rules to change payment schedules for large vendors and establish a new vendor allowance. Retailers with annual tax liabilities of $250,000 or more must now remit 84.5% of their estimated June tax liability by June 30 (reduced from 87.5% for 2020-2021) and the remainder by August 20. It also creates a vendor allowance (section 297A.816), allowing retailers to retain a portion of collected sales tax - calculated as a percentage of eligible taxes - to cover their collection costs, with a minimum $10 per reporting period. This affects most Minnesota retailers collecting sales tax, particularly larger businesses, and takes effect for transactions after June 30, 2025.

Maddy summaryHF 166 updates Minnesota's estate tax rules to match current federal estate tax exclusion amounts. It sets the Minnesota estate tax threshold at $3 million for estates of decedents dying in 2020 and later, aligning with the federal exclusion amount. This means estates valued below $3 million will no longer owe Minnesota estate tax, directly affecting decedents' estates that would have previously been subject to tax under older thresholds. The change takes effect for estates of decedents dying after December 31, 2024.

Maddy summaryHF 366 appropriates $1.2 million from the general fund for a one-time resurfacing project on Trunk Highway 74 in Winona County. The funds cover work from north of Elba to County State-Aid Highway 30, including design, engineering, and construction using methods like Otta seal. This bill directly affects Winona County residents and travelers using this highway segment by improving road conditions. The appropriation is available until June 30, 2028, and is limited to the specified highway section.

Maddy summaryHF 702 amends Minnesota law to set specific property rate increases for four nursing facilities, removing an automatic expiration date (sunset) for these increases. The bill directly affects facilities in St. Paul ($10.65 increase), Duluth ($20.81), Chatfield ($21.35), and Fergus Falls ($38.56), all effective January 1, 2025. These increases are fixed dollar amounts and will remain in effect without a sunset provision. The changes take effect July 1, 2025, for the property payment rates.

Maddy summaryHF 49 repeals a tax on all lawful gambling receipts in Minnesota, removing an existing tax burden for gambling businesses. This bill directly affects casinos, racetracks, and other legal gambling operators that previously paid this tax. The primary mechanism is the repeal of specific tax provisions (including sections 297E.01 and 297E.02), with related technical adjustments to other statutes to align with the repeal. The change eliminates a financial obligation for these businesses but does not alter gambling regulations or operations.

Maddy summaryHF 506 modifies property tax rules for rural electric cooperatives in Minnesota. It changes exemption and valuation provisions for distribution lines used primarily to supply electricity to farmers, excluding substations and generation equipment. The bill replaces property taxes on these distribution systems with a flat annual tax of $10 per 100 members (or fraction thereof) for eligible cooperatives organized under specific laws. This tax, paid by March 1, becomes the sole tax for that infrastructure and must be paid to the state revenue commissioner. The changes take effect for property assessments starting in 2026.

Maddy summaryHF 610 provides $300,000 in state funding for Minnesota Virtual Academy's emergency medicine career pathways program, administered through Independent School District No. 294 in Houston. The program offers courses leading to emergency medical responder or EMT certification, with funds available until 2028. It requires specific outreach to students of color, Indigenous students, low-income students, and those in underserved communities. The program must submit annual reports starting in 2027 detailing participant demographics, program spending, and recommendations for improving statewide career pathways. This directly affects Minnesota students seeking entry-level emergency medical services careers.

Maddy summaryHF 385 creates a tax subtraction for Minnesota taxpayers who receive debt forgiveness under specific legal circumstances. It directly affects individuals whose debts were discharged due to "coerced debt" (as defined in section 332.74 of Minnesota law), allowing them to exclude that forgiven amount from their taxable income. This change applies to both state income tax calculations and eligibility for property tax refunds and renter's income tax credits. The policy takes effect for tax years beginning after December 31, 2024.