Maddy summarySF 2374 creates a $1.50 per gallon tax credit for Minnesota-based producers or blenders of sustainable aviation fuel that meets strict emissions standards (50%+ lower lifecycle greenhouse gas emissions than fossil fuels). This directly affects businesses producing or blending sustainable aviation fuel within Minnesota, requiring certification by the commissioner and proof the fuel is sold for use at Minnesota airports. The bill also allows an additional $0.02 per gallon credit for every whole percentage point beyond 50% emissions reduction, capped at $0.50 per gallon. Other provisions include modifying corporate taxes, expanding sales tax to certain professional services, and repealing some existing tax aids, but the sustainable aviation fuel credit is the most detailed policy change.
Sponsored bills
Maddy summaryThis bill modifies Minnesota's sales tax exemption for construction materials used in large agricultural processing facilities. It expands the exemption to apply to facilities with expected capital investments exceeding $100 million, specifically for processing agricultural crops (excluding livestock, wood, or crop-growing land). The tax would be collected at the standard rate but then refunded per existing procedures. The change applies to sales and purchases made after June 30, 2025.
Maddy summaryThis bill prohibits naming state laws, councils, buildings, roads, or other facilities after living people for laws enacted on or after July 1, 2025. It amends Minnesota Statutes section 10.49 to explicitly ban such naming practices for both legislation and physical entities. The change applies only to future laws and facilities, taking effect the day after final enactment.
Maddy summaryThis bill appropriates $2 million for fiscal year 2026 and $1 million for fiscal year 2027 from the general fund to establish the Northwest Metro Regional Real Time Crime Center (RTCC). The center, serving Brooklyn Center, Brooklyn Park, Crystal, Golden Valley, New Hope, and Robbinsdale, will use real-time data analysis to improve coordination among local police departments and enable faster responses to crime. It requires a 12-member advisory board - including police representatives and mayors from each city - to oversee operations and submit biennial reports to the governor and legislature. The funding creates a centralized facility for monitoring and analyzing crime data across participating jurisdictions.
Maddy summarySF 3413 exempts certain property owned by federally recognized Indian Tribes in Minnesota from property taxes, specifically for land used exclusively for noncommercial tribal government activities. The exemption applies only to properties located in Minneapolis (a city over 400,000 people per 2020 census) owned by a tribe or its instrumentality, with the total exempt area limited to 7,955 square feet. It does not cover property used for single-family housing, market-rate apartments, parking, agriculture, or forestry. This change directly affects tribal governments operating in Minneapolis by reducing their property tax burden on government facilities.
Maddy summaryThis bill creates a refundable sales tax exemption for construction materials used in qualifying research and development campuses in Minnesota. It applies to campuses with at least 250,000 square feet of lab space and $200 million in construction costs within 32 months. The exemption allows developers to pay the tax upfront and then receive a refund, similar to other existing tax exemptions for specific projects. It directly affects developers and owners of qualifying R&D campuses, primarily benefiting large-scale research facilities. The exemption expires March 1, 2028, and applies to sales after June 30, 2025.
Maddy summaryThis bill exempts admission fees for championship golf tournaments sponsored by the Professional Golfers' Association of America (PGA) from Minnesota's sales and use tax. It specifically covers the privilege of admission to these tournaments and related PGA-sponsored events. The exemption applies to sales made after June 30, 2025, and directly affects PGA events held in Minnesota by removing the tax burden on ticket purchases. This is a concrete policy change to the state's tax code for a specific type of event.
Maddy summaryThis bill establishes a Consumer Protection Restitution Account to handle funds recovered by the Minnesota Attorney General in consumer enforcement actions. It requires 50% of money recovered in such cases (that isn't designated for specific compensation) to be deposited into this account, while the other 50% goes to the general fund. The account funds are used to distribute unpaid restitution to eligible consumers (victims of unlawful business practices) who have final court orders but haven't received compensation, prioritizing cases with the oldest final orders. This directly affects consumers who were victims of fraud or deceptive practices and the Attorney General's office managing these funds.
Maddy summaryThis bill exempts qualifying small rural ambulance services from Minnesota's health care gross receipts tax. It directly affects ambulance services operating outside major cities (like Duluth and Rochester) and metropolitan counties, with annual revenues of $10 million or less. The exemption applies to services meeting both location and revenue criteria, effective January 1, 2026, or after federal approval of the tax change. Federal approval is required for implementation, with the state human services commissioner responsible for seeking it.
Maddy summarySF 3228 modifies Minnesota's sales tax remittance rules for professional sports teams. It requires teams in leagues like MLB, NFL, NBA, and NHL to pay sales tax on ticket sales for their events by the 20th of the following month, instead of previous deadlines. The bill applies retroactively to sales after December 31, 2014, and voids interest and penalties for payments made during that period under the old rules. This directly affects professional sports teams competing in the specified leagues that sell event tickets subject to sales tax.