Rep. Werner Reschke

Increases total amount allowed in tax year to all taxpayers as tax credits for donations to fiduciary organizations for distribution to individual development accounts. Increases maximum percentage of taxpayer donation for which credit may be allowed. Applies to tax years beginning on or after January 1, 2019, and before January 1, 2022. Updates and makes technical corrections to statutes governing individual development accounts. Takes effect on 91st day following adjournment sine die.

Creates income tax credit for taxpayer that employs community college student as apprentice. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. Takes effect on 91st day following adjournment sine die.

Establishes additional permissible periods for retail sales of consumer fireworks. Eliminates limitation language. Prohibits fee increase for sales permit issued prior to effective date of Act. Takes effect on 91st day following adjournment sine die.

Provides that machinery and equipment used to compress and bale harvested straw, hay, grass or other plants for purpose of storage or shipment is tangible personal property exempt from ad valorem property taxation. Applies to property tax years beginning on or after July 1, 2019. Takes effect on 91st day following adjournment sine die.

Creates income tax subtraction for qualifying sales of single-family or multifamily housing. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. Takes effect on 91st day following adjournment sine die.

Authorizes exception allowing certain cities to impose tax or fee, in excess of standard limitation, on production, processing or sale of marijuana items. Requires distribution to county governing body, for public safety purposes, of percentage of proceeds of tax or fee imposed pursuant to exception. Applies to marijuana items produced, processed or sold on or after January 1, 2020. Takes effect on 91st day following adjournment sine die.

Directs Housing and Community Services Department to conduct study to estimate amount of additional homeless shelter capacity necessary in each county and cost of building or acquiring such capacity. Directs department to submit report on findings to Legislative Assembly by January 1, 2021.

Provides that fixed percentage of certain forecasted video lottery revenues , adjusted for certain allocations to Regional Solutions Program, ] be transferred to counties for economic development. Provides that disbursals to counties from video lottery revenues be adjusted to compensate for differentials between previous ] biennium's forecasted revenues and actual revenues. Takes effect on 91st day following adjournment sine die.

Directs large school districts to establish policy for use of school district credit cards by school district employees.

Requires State Board of Forestry to transfer ownership of former county forestland back to county, upon request, if former county forestland is 10 percent or less of all former county forestland owned by board.