Sen. Carla Nelson

Maddy summarySF 953 phases out Minnesota's estate tax over a ten-year period, beginning July 1, 2025, and ending June 30, 2034. The bill gradually reduces tax rates by 1.6 percentage points annually until all rates and bracket amounts reach zero. It directly affects estates of decedents dying after June 30, 2025, by eliminating the state estate tax through these scheduled reductions. The changes apply to Minnesota's tax code as amended in Section 291.03 of the statutes.

Maddy summaryThis bill reduces two corporate tax rates in Minnesota for businesses paying franchise tax. It lowers the main corporate franchise tax rate from 9.8% to 9.3% for 2025-2025, then to 9.05% for 2026-2026, and finally to 8.8% after 2026. It also reduces the rate used to calculate the corporate alternative minimum tax (a backup tax) from 5.8% to 5.5% for 2025-2025, then to 5.35% for 2026-2026, and 5.2% after 2026. These changes apply to corporations operating in Minnesota and take effect for taxable years beginning after December 31, 2024.

Maddy summarySF 952 modifies Minnesota's tax code to adjust how Social Security benefits are taxed based on income levels. It sets income thresholds ($100,000 for joint filers, $78,000 for singles) above which a larger portion of Social Security benefits becomes taxable. The bill gradually increases the taxable percentage of benefits - from 10% to 100% over time - based on income, with specific phaseout rules for different filing statuses. This affects Minnesota residents receiving Social Security income who exceed these thresholds, effective for tax years beginning after December 31, 2024.

Maddy summaryThis bill appropriates $3 million from the general fund for one-time capital improvements to historic properties in Olmsted County. Specifically, $850,000 will rehabilitate the George Stoppel stone house and barn (a National Register-listed property) and add an accessible pathway, while $2.15 million funds renovations to the Olmsted County History Center in Rochester. All work must follow U.S. Secretary of the Interior historic preservation standards. The funds are directed to the Olmsted County Historical Society and the History Center for these specific projects, with no ongoing funding commitment.

Maddy summarySF 938 increases Minnesota's estate tax exclusion amount from $3 million to $6 million for estates of decedents dying after June 30, 2025. This change directly affects estates with total assets exceeding $6 million, meaning more estates will be exempt from Minnesota estate tax. The bill amends Minnesota Statutes sections 289A.10 and 291.016 to adjust the "general subtraction amount" used in calculating taxable estate. It does not change the federal estate tax threshold but aligns Minnesota's exclusion with current federal law. The effective date is for estates of decedents dying after June 30, 2025.

Maddy summaryThis bill appropriates $3 million from state bonds to fund a solar energy project and electric vehicle charging stations in the parking area at Rochester International Airport. The funds will cover predesign, engineering, construction, and related costs for the solar array and charging infrastructure. The Minnesota Department of Transportation will administer the grant to the city of Rochester. The project directly affects airport users and the city's infrastructure, with the state issuing bonds to cover the cost.

Maddy summarySF 801 modifies Minnesota's teacher licensing rules for educators licensed in other states. It exempts these teachers from retaking subject-matter exams if they passed equivalent tests in their home state, eliminating redundant testing. The bill also shortens the probationary employment period from three years to one year for teachers with three consecutive years of experience (in Minnesota or another state). These changes streamline licensure for out-of-state educators while maintaining Minnesota's licensing standards.

Maddy summaryThis bill provides a refundable sales tax exemption for construction materials used in building a regional exhibition center at Graham Park in Olmsted County. It applies to materials purchased between January 1, 2025, and December 31, 2027, meaning businesses pay the tax upfront but receive it back as a refund. The exemption covers materials used in construction, renovation, or expansion of the center, with refunds funded from the state general fund. The policy change directly affects the project developers and Olmsted County by reducing upfront construction costs for this specific facility.

Maddy summarySF 783 establishes a formal private letter ruling program for Minnesota taxpayers, allowing individuals and businesses to request written guidance from the state tax commissioner on how specific transactions or arrangements will be taxed. The program requires the commissioner to issue binding rulings within 90 days (with fee refunds if delayed), set fees based on complexity, and publish anonymized rulings online for public access by tax type. Taxpayers must provide full facts, and rulings only bind the commissioner if no material facts changed, laws remained unchanged, and the taxpayer acted in good faith. The bill also mandates annual legislative reports on application volumes, fees, and ruling outcomes to ensure transparency and oversight.

Maddy summarySF 677 requires the Metropolitan Council to publish monthly ridership data for all transit routes and quarterly crime statistics related to transit vehicles, stations, and facilities on its website. The bill mandates that monthly ridership reports include actual ridership numbers and prior projections, while crime reports must break down incidents by transit mode and crime type. These reports must be posted within 60 days after each month or quarter and remain accessible for at least five years. The bill directly affects the Metropolitan Council, requiring it to make this data publicly available without changing transit operations or funding.