Sen. Bill Weber

Maddy summaryThis bill modifies Minnesota's tax code to introduce a pass-through entity tax option for certain businesses. Specifically, it allows qualifying partnerships, S corporations, and limited liability companies to elect to pay tax at the entity level instead of having owners report income individually. Businesses making this election must meet ownership requirements (over 50% of qualifying owners must consent), and the tax rate is based on the highest individual income tax rate. The provision applies to taxable years beginning after December 31, 2020, and affects how business income is taxed for eligible entities.

Maddy summarySF 1082 increases the percentage of solid waste management fees allocated to Minnesota's resource management account over time. Starting in 2026, 7% of these fees will go to the account, rising to 20% in 2027, and 30% annually from 2028 onward. This change shifts funds previously directed to the general fund toward environmental programs, with the money distributed to counties via the Pollution Control Agency under existing rules. The bill takes effect July 1, 2025.

Maddy summarySF 2618 creates a new grant program administered by Minnesota’s Pollution Control Agency to help counties clean up environmental contamination and address blight on properties that have become county-owned through tax forfeiture or foreclosure. Counties can apply for grants to remediate pollution, conduct testing, or fix unsafe conditions on these properties, with funding proposed for fiscal years 2026-2027. To qualify, counties must submit detailed applications showing property ownership, contamination evidence, blight documentation, and a remediation plan. The program prioritizes counties’ ability to cover costs without grants and ensures equitable regional distribution of funds. This bill directly affects local governments managing tax-forfeited properties with environmental or safety hazards.

Maddy summaryThis bill designates the commissioner of commerce as the sole overseer of two existing programs: the Commerce Fraud Bureau (focused on insurance and financial crimes) and the automobile theft prevention program. It requires the Commerce Fraud Bureau to dedicate at least 70% of its efforts to investigating insurance fraud as defined in state law. The commissioner will now have full authority over both programs' operations, personnel, and oversight, replacing prior arrangements. These changes clarify the commissioner's direct responsibility for these initiatives under Minnesota Statutes.

Maddy summaryMinnesota Senate File 1428 expands eligibility for the state's beginning farmer tax credits by removing restrictions related to family relationships with landowners. The bill amends Minnesota Statutes section 41B.0391 to revise the definition of "beginning farmer," eliminating provisions that previously barred individuals from qualifying if they or their spouse were family members of the owner of agricultural assets they sought to rent or purchase. This change directly affects new or early-career farmers in Minnesota who were previously disqualified due to familial ties with landowners, allowing more individuals to access the tax credits. The policy change focuses on broadening participation in the program without altering other eligibility requirements like net worth limits or farming experience standards.

Maddy summaryThis bill forgives a penalty on the City of Alpha's 2023 local government aid payment, requiring the state to pay $18,472 if the city submitted its 2022 financial report by June 1, 2025. The state auditor must certify receipt of this report to the commissioner of revenue by June 16, 2025, triggering the payment by June 30, 2025. The payment is funded by a one-time appropriation from the state general fund for fiscal year 2025. This provision directly affects only the City of Alpha, restoring aid withheld under prior statute due to a late financial report submission.

Maddy summaryThis bill (SF 2672) amends Minnesota Statutes 16A.41 and 609.455 to strengthen accountability for state employees and officials handling public funds. It requires officials to certify claims are valid before payment and mandates reporting suspected fraud before disbursing funds, with failure to do so violating anti-fraud law. Key changes include doubling the maximum fine for knowingly approving fraudulent claims from $10,000 to $20,000 and increasing potential prison time from five to seven years. The law directly affects state employees and officials with payment authority who process claims, grants, contracts, or direct appropriations.

Maddy summaryThis bill modifies tax rates for charitable organizations that operate gambling activities like bingo, raffles, and paddlewheels. It adjusts the tax schedule on their "combined net receipts" (revenue after prizes are paid), lowering the top tax rate from 33.5% to 16.75% for organizations earning over $157,500 annually. The bill also exempts revenue from sports-themed tipboards - where winning numbers are based on professional sports outcomes - from this tax. The changes take effect July 1, 2025, directly affecting Minnesota charities running these gambling events.

Maddy summaryThis bill increases Minnesota's estate tax threshold to $6 million for estates of decedents dying on or after July 1, 2025, meaning estates below this value won't owe state estate tax. It also raises the combined cap on deductions for qualified small business and farm property from $5 million to a higher amount (specified as $5 million in the current text, but the bill explicitly increases the cap). These changes directly affect Minnesota estates where the decedent owned qualifying small businesses or farmland, reducing their taxable estate value. The bill amends Minnesota Statutes sections 289A.10 and 291.016 to implement these adjustments.

Maddy summarySF 2813 modifies Minnesota's rules for real estate appraisers seeking continuing education credit for out-of-state courses. It allows appraisers to earn credit for synchronous (live, real-time) courses approved by another state's appraiser regulator, provided they submit proof within 30-60 days of completion and apply by August 1 before license renewal. The commissioner must grant credit within 60 days, matching the out-of-state credit amount, and may charge a fee. This applies only to synchronous courses, not pre-recorded (asynchronous) offerings. The bill directly affects licensed Minnesota appraisers and course providers offering such training.