Rep. Greg Davids

Maddy summaryThis bill creates a sales tax exemption for preowned motor vehicles in Minnesota, meaning buyers would not pay the standard sales tax when purchasing a used car. The legislation defines a preowned vehicle as any motor vehicle that has been previously sold, titled, registered, or transferred to someone else and operated before the current sale. The exemption applies to sales and purchases made after June 30, 2026, and would directly affect private individuals and businesses buying used vehicles in the state. The bill amends existing tax statutes to add this new exemption category alongside other existing tax exemptions for specific groups and vehicle types.

Maddy summaryThis bill authorizes the state of Minnesota to provide $1,875,000 in funding to the city of Caledonia for the construction and equipping of a new public library. The money will be raised through the sale of state bonds, which will be repaid over time using future bond proceeds. The funds are designated to cover all costs related to designing, building, furnishing, and equipping the library facility. The bill takes effect immediately upon final passage by the legislature.

Maddy summaryHF 238 modifies the interest rate applied to unpaid special assessments in Minnesota, which are fees for local improvements like roads or sewers. It requires municipalities to refund interest payments made under the previous rate if they were overcharged. The bill directly affects property owners who pay these assessments and may owe interest on unpaid amounts. Key changes include setting a new interest accrual rate and mandating refunds for overpayments, as specified in the amended Minnesota Statutes section 429.061.

Maddy summaryThis bill authorizes the construction of an 18-mile multimodal shared-use trail connecting La Crescent to Hokah and Houston in Minnesota to complete the Root River State Trail. It appropriates $4.75 million from bond proceeds for the commissioner of natural resources to acquire property, conduct design and environmental reviews, and prepare preliminary engineering for the trail's first phase. The legislation also directs the sale and issuance of state bonds to fund this appropriation, with any remaining unspent funds available for final construction after the initial planning phase.

Maddy summaryThis bill updates Minnesota's individual income tax law to align with a recent federal expansion of the dependent care credit. It directly affects Minnesota taxpayers by allowing them to claim the enhanced federal credit on their state tax returns. The legislation amends state statutes to include the new federal provision and ensures the change applies retroactively to match the federal effective date. This adjustment ensures Minnesota taxpayers receive the same tax benefit for dependent care expenses as provided under federal law.

Maddy summaryThis bill allows businesses in Minnesota tourism improvement districts to pass tourism improvement district charges directly to customers instead of paying them themselves. It modifies state tax definitions to clarify that separately stated service charges collected from purchasers are not included in the sales price for tax purposes. The legislation also permits businesses to collect these charges if they are clearly listed on receipts or invoices, while businesses may choose whether to collect them. These changes take effect retroactively from July 1, 2025, and apply to sales and purchases made after June 30, 2025.

Maddy summaryThis bill allocates $20 million in state funding to the Minnesota Hockey Hall of Fame nonprofit to build a facility in Inver Grove Heights that will include a museum, ice rink, and event spaces. It also authorizes the state to issue up to $5 million in bonds to provide infrastructure improvements like roads, utilities, and sidewalks to support the project. The funding is designated for construction and development costs, with the money available until the project is finished or abandoned. Both sections of the bill take effect immediately upon final passage by the legislature.

Maddy summaryThis bill authorizes the city of Caledonia to collect a local sales and use tax of 0.25% to help fund a new Public Safety Center. The tax would require voter approval before implementation and could be used to pay for tax collection costs and up to $1.6 million for construction, including related bond interest. The city may issue bonds to finance the project without needing a separate voter election, and the tax would expire after ten years or once the project costs are fully covered. All remaining funds after the project is complete would go into the city's general fund.

Maddy summaryThis bill modifies how the City of Rochester can use local sales tax revenue collected from a specific tax extension. It directs that up to $195 million in tax funds be allocated to four specific projects: an economic vitality fund, street reconstruction, flood control and water quality improvements, and a sports and recreation complex. The legislation also limits the ability to collect funds for the sports complex after June 30, 2026, and adjusts the total bonding authority for these projects from $205 million to $140 million. These changes update existing statutes to clarify spending priorities and financial limits for the city's infrastructure initiatives.

Maddy summaryHF 3752 temporarily allows Minnesota's commissioner of revenue to exclude certain delinquent businesses from liquor posting requirements. It applies to businesses (defined as "places of public accommodation") that are 10+ days late on specific taxes (like sales or liquor taxes) and have requested penalty abatement. The exemption is limited to taxpayers who filed formal requests to reduce penalties or interest under existing tax laws. This temporary authority expires December 31, 2026, and applies retroactively to taxes due after January 1, 2026.