Sen. Carla Nelson

Maddy summaryThis bill modifies how Minnesota allocates cannabis tax revenue. It directs 10% of the 80% of cannabis gross receipts tax going to the general fund (totaling 8% of the tax) to a new Cannabis Youth Grant Program. The program funds youth initiatives focused on prevention, skill-building, and community engagement - including after-school programs, peer education, and restorative justice projects in communities disproportionately impacted by cannabis criminalization. Grant recipients must demonstrate how their programs prevent early cannabis use, improve mental health, and build leadership skills. The state must report annually on grant allocations and outcomes to legislative committees.

Maddy summaryThis bill creates a $5 per acre property tax credit for farmers who certify eligible agricultural land under Minnesota's water quality program. The credit applies only to class 2a or 2b farmland in Dodge, Fillmore, Goodhue, Houston, Mower, Olmsted, Wabasha, or Winona County that meets specific water quality certification standards. Local governments receive reimbursement from the state for tax reductions granted through this credit, with payments made in two installments annually. The program begins for property taxes payable in 2026 and directly affects participating farmers in those eight counties.

Maddy summarySF 2609 modifies Minnesota's sales tax payment schedule for large retailers. It requires vendors with $250,000 or more in annual sales tax liability to pay 84.5% of their estimated June tax liability by June 30 each year (starting in 2022), with the remaining balance due by August 20. This bill directly affects large retailers, including construction material sellers (if 50%+ of sales are construction materials), by changing their payment timing. The bill references but does not alter the existing "vendor allowance" provision (allowing retailers to retain a portion of collected tax for collection costs), which remains unchanged under section 297A.816. The changes take effect for sales after June 30, 2025.

Maddy summarySF 2586 amends Minnesota's earned sick and safe time law to clarify that certain townships are excluded from the definition of "employer." Specifically, it modifies the statute to exclude townships meeting the revenue threshold under Minnesota Statutes section 367.36, subdivision 1, paragraph (c). This change means these townships will no longer be subject to the law's requirements regarding paid sick leave for their employees. The bill directly affects townships that meet the specified revenue criteria under state law.

Maddy summaryThis bill appropriates $627,000 from the general fund for fiscal year 2026 to provide technical assistance grants to small rural communities in Minnesota. The funds will go to Community and Economic Development Associates (CEDA) to offer economic development support to communities unable to afford such services, with up to $270,000 also allocated for implementing specific economic development projects alongside the technical assistance. The grant program is a one-time funding measure targeting rural areas needing help with economic planning and development initiatives.

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 summaryMinnesota Senate Bill 1552 modifies financial reporting rules for grain buyers licensed under Minnesota law. It requires grain buyers to submit annual financial statements prepared by independent accountants, with different requirements based on annual grain purchases: buyers purchasing under $7.5 million annually need a CPA review, those buying $7.5-20 million need a CPA review, and buyers purchasing $20 million or more must undergo a full audit with an opinion statement. Small cash-based grain buyers purchasing under $1 million annually are exempt from these reporting requirements. The bill applies directly to licensed grain buyers operating in Minnesota, aiming to increase financial transparency and accountability.

Maddy summaryThis Senate resolution formally congratulates the Dodge County Wildcats girls hockey team on winning the Minnesota State High School League Class A state championship. The document highlights the team's specific achievements, including their overtime victory, strong goaltending, and display of perseverance throughout the playoffs. It directs the Secretary of the Senate to create an official copy of the resolution and send it to the team as a gesture of recognition. This measure is purely ceremonial and does not alter any laws or policies.

Maddy summarySF 2608 would create Minnesota's participation in the Nurse Licensure Compact, allowing registered nurses (RNs) and licensed practical/vocational nurses (LPNs/VNs) licensed in Minnesota (their "home state") to practice in other participating states without needing separate licenses. The bill establishes mutual recognition of licenses across states that join the compact, requiring nurses to meet Minnesota's licensing standards and pass the NCLEX exam. It directly affects Minnesota nurses seeking to work in other compact states and healthcare facilities in those states. The compact does not change Minnesota's own licensing rules but enables cross-state practice through standardized mutual recognition.

Maddy summarySF 2637 creates a tax credit for small Minnesota businesses that advertise in qualifying local media. It allows businesses with fewer than 50 full-time employees to claim a credit equal to 80% of qualifying local advertising expenses (for 2025) or 50% (for 2026+), with annual limits of $5,000 and $2,500 respectively. Qualifying media includes local newspapers or broadcast stations serving Minnesota communities that meet specific criteria, such as employing local journalists and primarily serving regional audiences. The credit expires for taxable years beginning after 2028 and applies to expenses paid after December 31, 2024.