Maddy summaryThis bill (SF 2663) modifies funding for Minnesota's soil and water conservation districts by shifting the source from the general fund to the clean water fund and increasing annual funding. Starting in 2025, $20 million annually will be appropriated from the clean water fund (up from $15 million previously from the general fund) to pay conservation district aid. The change directly affects soil and water conservation districts that receive state aid for local conservation projects. The bill amends Minnesota Statutes section 477A.23, effective for payments made in 2025 and later.
Sponsored bills
Maddy summarySF 339 establishes a property tax credit for licensed in-home child care providers in Minnesota. It provides a 50% credit on the net property tax owed for qualifying homes used to operate family day care programs (including the house, garage, and surrounding one acre of land), after subtracting other applicable credits. The credit applies to property taxes payable starting in 2026, with reimbursements paid to local taxing jurisdictions by the commissioner of revenue. This directly benefits licensed providers operating child care from their primary residence. The bill appropriates funds annually from the general fund to cover these tax credit payments.
Maddy summaryThis bill appropriates funds from the arts and cultural heritage fund to the city of New Ulm for reconstructing the platform, base, and supporting structure of the Hermann the German statue monument. It also authorizes using the funds to demolish the existing old structure. The bill directly affects the city of New Ulm by providing financial support for this specific historical monument project. No policy changes or broader impacts are involved, as this is a straightforward funding allocation for a physical structure.
Maddy summarySF 2585 allows Minnesota's tax commissioner to reduce the corporate franchise tax rate (currently 9.8%) by 0.312% each time two specific conditions are met: (1) the state has a budget surplus equal to or larger than the projected revenue reduction, and (2) over 70% of corporate franchise tax revenue is allocated to consumers per a required report. The rate reduction cannot exceed 8.24% total, and any change must be published by December 31 for implementation in the following tax year. This bill directly affects corporations paying Minnesota's franchise tax by creating a mechanism for potential rate decreases based on fiscal conditions. The provisions take effect for taxable years beginning after December 31, 2025.
Maddy summaryThis bill appropriates $16,213,000 from state bond proceeds to fund public infrastructure improvements in Trimont's drinking water, wastewater, and sewer systems. It directly affects Trimont residents by enabling the city to replace its mechanical wastewater plant, rehabilitate water and sewer mains, build a new water tower, and upgrade the water treatment plant. The key mechanism authorizes the state to issue bonds up to the specified amount, with funds administered through the Public Facilities Authority to the city for capital improvements. The bill focuses on concrete infrastructure upgrades necessary for system modernization, with no additional policy provisions beyond the funding authorization.
Maddy summarySF 132 modifies tax treatment for rural electric cooperatives by exempting their distribution lines (excluding substations and generation equipment) from property taxes and replacing them with a $10 annual tax per 100 members. The bill directly affects cooperatives organized under Minnesota's cooperative laws that provide electricity in rural areas. Instead of paying property taxes on their distribution systems, these cooperatives will pay the membership-based tax to the state, which will be deposited into the general fund. The changes take effect for 2026 property tax assessments.
Maddy summaryThis bill exempts grain bins, related construction materials and supplies, and tractor tires from Minnesota's sales and use taxes. It directly affects agricultural businesses and farmers purchasing these items for farm operations. The bill amends tax code to expand an existing grain bin exemption to include associated materials/supplies and explicitly add tractor tires to the list of exempt items. The exemption applies to purchases made after June 30, 2025. This creates a concrete policy change by removing tax burdens on these specific agricultural inputs.
Maddy summaryThis bill requires solar project developers to obtain approval from all local governments and Minnesota Tribal governments with jurisdiction over the project site before proceeding. It mandates that applicants provide 30 days' notice to these entities, describing the project and allowing for feedback. The requirement applies to all solar projects, including those under 50 megawatts that previously did not need commission permits. This change directly affects solar developers by adding a mandatory local and Tribal approval step to the project process.
Maddy summaryThis bill (SF 2588) requires Minnesota's Commissioner of Revenue to follow Tax Court interpretations of state tax laws until those interpretations are overturned by the Minnesota Supreme Court. It directly affects the Commissioner of Revenue and taxpayers involved in tax disputes, as it mandates that the Commissioner must comply with the Tax Court's rulings on tax law. The key provision binds the Commissioner to these interpretations without needing additional approval, making the Tax Court's decisions final for enforcement purposes until the Supreme Court reviews them. The bill takes effect for Tax Court judgments issued after final enactment.
Maddy summaryThis bill proposes a constitutional amendment requiring Minnesota to return excess tax revenue to taxpayers. It would create a "Minnesota tax relief account" funded by revenues exceeding 105% of projected spending, as determined in the biennial budget forecast. Funds in the account must be used for tax refunds or rebates (non-taxable to recipients) or to offset costs of tax reductions. The amendment requires voter approval at the 2026 general election. It directly affects all Minnesota taxpayers by mandating a mechanism to return surplus state revenue.