Maddy summarySF 769 modifies Minnesota's tax exemption for certain data centers by expanding eligibility for sales tax exemptions on enterprise IT equipment, software, and electricity use. The bill defines three qualifying categories: standard data centers (requiring $30 million in investment over 48 months), refurbished data centers ($50 million over 24 months), and large-scale data centers (with specific connectivity requirements). Facilities must meet size thresholds (25,000+ sq ft), security standards (like biometric access), and infrastructure criteria (uninterruptible power, fire systems) to qualify. This directly affects large data center operators investing in Minnesota facilities that meet these specific construction, investment, and operational requirements. The exemption applies to equipment purchases and electricity, with tax refunds handled per existing statutes.
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Maddy summaryThis bill exempts income earned by certain nonresident employees from Minnesota income tax. It applies to workers who live in another state (returning monthly), work in Minnesota for 30 days or fewer annually, perform duties in multiple states, and whose home state offers similar tax relief or has no income tax. Employers must maintain time/attendance records to verify compliance, and penalties for failing to withhold tax are waived if employers follow specific record-keeping procedures. The exemption applies to income earned after December 31, 2025.
Maddy summaryThis bill modifies Minnesota's definition of "retail delivery" to clarify which goods are included when calculating delivery fees. It specifies that retail deliveries of taxable goods (like clothing, excluding diapers and cloth) to Minnesota residents count as retail delivery, while in-store pickup or curbside delivery does not. The bill repeals an outdated definition of "clothing" from the statutes (previously defined in section 168E.01, subdivision 4). These changes, effective July 1, 2025, directly affect retailers shipping goods to Minnesota customers.
Maddy summaryThis bill modifies Minnesota's sales tax exemption for telecommunications and pay television providers' equipment. It expands the exemption to cover machinery and equipment purchased or leased by contractors or subcontractors, not just direct providers. Key provisions include exempting routers, fiber optic cables, satellite equipment, and necessary software used in providing these services. The change applies to sales and purchases after June 30, 2025, directly affecting telecom and pay TV companies purchasing such equipment.
Maddy summarySF 668 amends Minnesota Statutes to clarify which National Guard and reserve military compensation qualifies for a state income tax subtraction. It specifically defines "active service" for tax purposes, including state active duty during disasters or under federal programs, and adds North Dakota, South Dakota, Iowa, and Wisconsin as qualifying neighboring states for certain service. This change directly affects Minnesota National Guard members, reserve military personnel, and those from qualifying neighboring states serving in active duty roles. The revised rules apply to taxable years beginning after December 31, 2024. The bill makes the tax deduction rules more precise without altering the deduction amount itself.
Maddy summarySF 501 expands Minnesota's education tax credit to cover additional expenses for families with children enrolled in career and technical education (CTE) programs. It specifically adds eligible costs including transportation for CTE program participation, required student organization fees, and program-specific equipment (like tools or uniforms). The bill also clarifies that transportation expenses must be for non-profit providers adhering to civil rights laws. This change applies to tax returns filed for 2025 and later, directly benefiting Minnesota families using the credit for CTE program costs.
Maddy summarySF 33 modifies Minnesota's requirements for properties classified as "class 4d(1)" low-income rental housing. It updates the criteria for qualifying properties, requiring at least 20% of units to meet specific federal or state housing assistance standards (like Section 8 contracts or income-restricted tax credit projects). The bill also mandates that property owners use tax savings from this classification for eligible purposes only - such as maintenance, security, improvements, rent stabilization, or replacement reserves - and must annually certify this usage to the Housing Finance Agency. This change affects owners of qualifying low-income rental properties, effective for 2026 property assessments.
Maddy summarySF 375 modifies rules for local sales taxes in Minnesota. It requires local governments to first obtain legislative approval before seeking voter approval for new sales taxes. The bill restricts these taxes to specific capital projects (like infrastructure) that provide clear regional benefits beyond the local area, and prohibits using tax revenue for general local services. It also mandates that tax revenues be dedicated solely to approved projects, with automatic termination once funding is complete. This affects cities and counties seeking to fund projects through local sales taxes.
Maddy summaryThis bill allows Minnesota taxpayers to subtract certain out-of-pocket medical expenses and health insurance costs from their taxable income. It directly affects residents who pay for qualifying medical care (like services covered by Medicaid) or health insurance premiums, excluding amounts already reimbursed by insurance, employer plans, or used for other tax credits. The key provision defines "medical care" broadly to include services eligible for Medicaid matching and standard health insurance as defined by federal law. The change applies to tax returns filed for years beginning after December 31, 2024.
Maddy summaryThis bill (SF 210) amends Minnesota Statutes section 290.01, subdivision 31, to clarify that Minnesota's definition of the "Internal Revenue Code" excludes section 530 of Public Law 95-600. This federal provision relates to worker classification rules under the Internal Revenue Code. The change ensures Minnesota employers are not subject to this specific federal rule when applying state tax laws. The amendment takes effect for taxable years beginning after December 31, 2025.