Sen. Carla Nelson

Maddy summarySF 1957 establishes a new "advance homestead credit for seniors" program for Minnesotans aged 65+ who already qualify for the standard homestead property tax credit. The bill allows eligible seniors to receive 50% of their prior year homestead credit refund as an advance payment applied to their first half of property taxes. County auditors must certify and apply this credit to qualifying properties by January 2 of the tax year, with any excess credit reducing the first half payment to $0. Local governments and school districts will be reimbursed by the state for tax reductions under this program, with payments scheduled for October 31 and December 26 annually. The program begins for property taxes payable in 2027.

Maddy summaryThis bill replaces Minnesota's existing tiered tax on gambling with a flat 8.5% tax on all lawful gambling gross receipts minus prizes paid. It directly affects gambling organizations (like casinos and racetracks) that currently pay a combined net receipts tax under Minnesota Statutes 297E.02, subdivision 6. The key change eliminates the previous multi-tiered tax structure (with rates from 8% to 33.5%) and simplifies the calculation to a single flat rate. The new tax takes effect July 1, 2025, and repeals the old tiered tax provision.

Maddy summarySF 1501 increases penalties for intentionally obstructing traffic on freeways or airport roadways by elevating the offense to a gross misdemeanor. It directly affects individuals who block traffic entering, exiting, or moving on these specific routes with the intent to disrupt flow, excluding law enforcement, emergency responders, airport authorities, and utility workers performing official duties. The bill amends Minnesota Statutes § 609.74 to clarify that such obstruction on "freeways" (divided highways with ramp access) or "airport property" constitutes a gross misdemeanor, effective August 1, 2025. This change specifically targets deliberate traffic disruptions at critical transportation access points.

Maddy summaryThis bill (SF 1883) creates a specific exemption in Minnesota's Human Rights Act for women's athletics. It allows schools, sports organizations, and other entities to limit participation in women's sports teams solely to individuals assigned female at birth based on biological sex, excluding trans-identifying athletes. The exemption defines "sex" as biological sex at birth (including chromosomes and genetics), separate from gender identity, and protects organizations from complaints or penalties if they enforce this policy. It does not affect men's sports teams or allow exclusion of individuals based on gender identity in other contexts.

Maddy summaryThis bill appropriates $2.4 million from state bonds to fund improvements at intersections along U.S. Highway 14 in Byron, Minnesota. The funds will cover environmental analysis, design work, and eventual construction of grade-separated interchanges (replacing at-grade intersections and traffic signals) at key points including Highway 14's intersections with Olmsted County State-Aid Highways 3 and 5. The project directly affects Byron residents, commuters, and drivers using this corridor by aiming to improve traffic flow and safety. The bond proceeds must first be used for planning and design before funding construction of the interchanges and associated infrastructure.

Maddy summarySF 44 modifies Minnesota's sales tax rules to establish a "vendor allowance," allowing retailers with $10,000 or more in annual sales tax liability to keep a portion of collected tax as compensation for collection costs. The allowance equals a percentage of eligible taxes collected (with a minimum $10 per reporting period), calculated under new section 297A.816. It affects most retailers (excluding construction material vendors under specific conditions), requiring them to report and remit the remaining tax via electronic payment by specified deadlines. The bill takes effect for sales after June 30, 2025, and updates tax code sections 289A.20 and 297A.77.

Maddy summaryThis bill authorizes roadside signage to help people locate public defibrillators during emergencies. It allows businesses or locations with registered outdoor defibrillators (under existing law) to request directional signs from road authorities, which must be placed 200-300 feet before intersections or 800-1,600 feet before interchanges. The requesting location pays all sign costs and must maintain the defibrillator’s registration and accessibility. The state transportation commissioner must also develop standardized signs using a universal defibrillator symbol by September 2025.

Maddy summarySF 1906 modifies Minnesota's housing tax credit program to allow exceptions to income limits for qualifying workforce housing projects. It directly affects developers and housing organizations seeking funding through the Minnesota Housing Tax Credit Contribution Account program, particularly for projects targeting workforce housing. The bill creates an exception to standard income limits (as defined in section 462A.33, subdivision 5) for projects meeting specific criteria under section 462A.39, subdivision 4, paragraph (a). Additionally, it allows contributions to the housing tax credit account to count toward matching requirements for these projects, providing more flexibility in funding structures.

Maddy summarySF 1823 requires Minnesota Management and Budget (MMB) to include specific details in its annual report to legislative committees about how state agencies are addressing audit recommendations from the Legislative Auditor. The bill mandates that for each recommendation, the report must detail: (1) actions taken, (2) completion status, (3) reasons for delays, (4) remaining work needed, and (5) a timeline for full resolution. This directly affects MMB and all executive agencies subject to Legislative Auditor audits. The bill amends Minnesota Statutes section 16A.057 to enforce these reporting requirements, effective January 15 annually.

Maddy summarySF 1838 appropriates $600,000 from the general fund for fiscal year 2026 to construct capital improvements on low-income accessible housing units owned by Rochester Accessible Space, Inc. (a nonprofit) at two specific locations in Rochester: 1680 Eastwood Road SE and 3461 Kenosha Drive NW. The funds are a one-time grant to complete necessary construction work on these existing units. This bill directly affects the nonprofit organization and the low-income residents living in those accessible housing units.