Rep. Liish Kozlowski

Maddy summaryThis bill imposes a sales and use tax on advertising services in Minnesota, expanding the state's existing sales tax framework to include this category of service. The legislation directly affects businesses that provide advertising services, such as marketing agencies, media companies, and digital advertising platforms, requiring them to collect and remit tax on these services. Key provisions amend Minnesota Statutes 297A.61 to explicitly list advertising services as taxable, while maintaining existing exemptions for services performed by employees for employers and certain affiliated business arrangements. The bill clarifies that the tax applies to the furnishing of advertising services for consideration, without specifying particular rates or collection deadlines in the provided text. This change aligns advertising services with other taxable services like laundry, lawn care, and security services already included in the state's sales tax code.

Maddy summaryThis bill requires the Minnesota commissioner of natural resources to transfer all state-owned land within one mile of the Upper Red Lake shoreline and all land within the Red Lake State Forest boundaries to the Red Lake Band of Chippewa Indians without payment. The legislation mandates that the commissioner identify any legal or funding obstacles to these transfers and submit a detailed report by January 15, 2026, to relevant legislative committees with recommendations for resolving those barriers. Additionally, the bill appropriates $20 million in fiscal year 2026 to fund the land conveyance process, with funds available until June 30, 2035, and may be used to acquire additional land needed to facilitate the transfers. The law takes effect immediately upon final enactment.

Maddy summaryThis bill authorizes the sale and issuance of up to $10 million in state bonds to fund the Greater Minnesota Business Development Public Infrastructure Grant Program. The funds will be distributed by the commissioner of employment and economic development to provide grants for public infrastructure projects in Greater Minnesota. The legislation enables the state to raise capital through bond sales to support economic development initiatives in rural areas, with the money coming from the bond proceeds fund. The bill becomes effective the day after it is passed by the legislature.

Maddy summaryThis bill repeals previous sales tax exemptions for preferred seating and amenities at athletic facilities, meaning these items will now be subject to sales tax when purchased with event tickets. It also provides funding for safe harbor shelter and housing grants to support homeless assistance programs. The legislation defines various retail sales for tax purposes, including bundled transactions and promotional items, while appropriating money for the housing grants.

Maddy summaryHF 3435 limits access to Minnesota school sites by federal immigration officials. It requires U.S. Immigration and Customs Enforcement (ICE), Customs and Border Protection (CBP), and other DHS agents to show valid identification, provide a written statement of purpose, and obtain a judicial warrant before entering schools. School officials must also approve entry and restrict such agents to areas without students present, even if all requirements are met. The bill applies directly to federal immigration enforcement personnel and school districts operating under Minnesota law.

Maddy summaryHF 3402 bans the possession, manufacture, import, and transfer of large-capacity ammunition magazines in Minnesota. It defines these as feeding devices holding more than ten rounds (with exceptions for permanently modified devices, .22 caliber tubes, and lever-action tubular magazines). The law takes effect July 1, 2026, requiring current owners to surrender, modify, permanently alter, or remove their magazines by July 1, 2027. Violations carry felony penalties of up to five years in prison or $25,000 in fines. Law enforcement, military personnel, and licensed dealers are exempt under specific conditions.

Maddy summaryHF 162 requires Minnesota's Department of Revenue to post specific corporate franchise tax information online within one month after the third calendar year following a corporation's taxable year. It directly affects large Minnesota corporations with $250 million or more in annual gross sales or receipts, including those in unitary business groups. The bill mandates posting the corporation's franchise tax return, related calculation forms, and state tax identity, while explicitly excluding federal tax information. This rule applies to data for calendar years beginning after December 31, 2025.

Maddy summaryHF 198 appropriates $14 million from state bonds to fund a new air traffic control tower base building at Duluth International Airport. The project includes design, construction, and site work like demolishing old buildings and replacing fuel tanks, with part of the funds matching federal support. The Duluth Airport Authority will receive the grant to build the facility, which includes office spaces, equipment rooms, and support areas. This bill authorizes the state to issue bonds to cover the costs and takes effect after enactment.

Maddy summaryThis bill amends Minnesota's sustainable aviation fuel credit program by clarifying who qualifies for the tax incentive. It defines eligible taxpayers as those producing or blending sustainable aviation fuel, which must be derived from biomass, exclude palm fatty acid distillates, and achieve at least a 50 percent reduction in greenhouse gas emissions compared to traditional petroleum-based fuels. The legislation also excludes from the credit any taxpayer that contracts to provide air transportation services for federal immigration enforcement agencies or sells sustainable aviation fuel to such businesses. These provisions will take effect for taxable years beginning after December 31, 2025.

Maddy summaryThis bill establishes a property tax exemption for specific land owned by federally recognized Indian Tribes in Minnesota. The exemption applies only to property used to store medical clinic equipment and materials, located in cities with populations between 12,400 and 12,800 as of the 2020 census. The law limits the exemption to one qualifying parcel per tribe and excludes any land used for housing, parking, agriculture, or forestry. The exemption will take effect for property taxes payable in 2027.