[{"_1":2,"_112":-5,"_113":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6592302,"mediaKeyId","2897440-ccc7a948c5bf73f417590c6322a74ad1","parentId",2897440,"title","Department of Revenue technical and policy bill (SF 2997) presented and discussed; committee lays it over","audioSeconds",359,"startMs",3158000,"endMs",3517000,"viewUrl","/Search/View?dp=1&key=2897440-ccc7a948c5bf73f417590c6322a74ad1&start=3158&end=3517","thumbnailUrl","https://assets.pipeline.soar.com/2897440-ccc7a948c5bf73f417590c6322a74ad1/thumbnail_3158000.jpg","articleUrl","/articles/6592302/Minnesota/Department-of-Revenue-technical-and-policy-bill-SF-2997-presented-and-discussed-committee-lays-it-over","mediaUrl","https://secure.pipeline.soar.com/6592302-7959d163386aea88a82f287a939a953d/orig.mp4?Expires=1771165784&Signature=PCtQ-2RHkrmGiOaQhTKvOv7c14m3-KGxRL6zQcn4G8PUKsVQ3SY0-i31uj-oC~9n~INSKRHXQytLrAhFkqiijDL6aj5MCDFCqhZ~4fzh1fTNzvLHVDvZXz8iISBjt9GrcjZRUdCyuEdrpnvNptZtaUyaJVccRyb8bvo6TOSx138ViO1NGfoL61pClU70gEsD9ZxaCWWIve-pbsKbWDzO-fFoYh26EyFJiXmZPGyKNRQ21UZOIHQqMgWXD5VDN5W7Le3zQexM2SFg2ZoY5eaWUnascEbS1Cy7775qaI8~sZaKija2LO2zupS1hygwE3kVIe1B8qMPekf7kXyYwGQ6~Q__&Key-Pair-Id=KUT5TJCACFTXG","author","Minnesota Legislature","date","2025-04-08T15:44:31.54Z","article","The Minnesota Department of Revenue presented Senate File 2997, its annual technical and policy bill, to the Senate Taxes Committee on April 8. Joanna Behrs, legislative director, and agency attorneys summarized three articles that include changes to film-production credits, renter’s credit calculations, short-line railroad credit caps, and multiple other technical clarifications.

Margaret Reisdorf, an agency attorney, said article 1 includes changes such as allowing eligible taxpayers to compute a 25% film-production credit using any consecutive 12-month period rather than a calendar year and correcting cross-references tied to prior 2023 changes. \"This allows more flexibility, because calendar year is restrictive for some taxpayers,\" Reisdorf said.

Dexter Wilson, the Department’s sales-tax attorney, summarized article 2’s sales-tax provisions. He said the bill clarifies the time window and refund process for a sustainable aviation fuel facility construction exemption enacted in 2023 and updates sourcing rules to be consistent with Streamlined Sales Tax requirements, including guidance on 9-digit ZIP-code sourcing and certified service providers. \"These clarifications align Minnesota’s rules with the Streamlined Sales Tax Agreement and reduce administrative uncertainty,\" Wilson said.

Article 3 includes administrative changes to tax-preparer enforcement timelines, removes an unnecessary annual cash-count report for lawful gambling (saying the cash count is no longer useful for compliance), and corrects an uncodified session-law reference from 2023.

Committee members asked for caution on sections touching estate tax and lawful-gambling rules; Chair Rest noted she did not want those provisions to make the bill vulnerable to unrelated floor amendments. Officials said the proposal was intended to provide clarity for taxpayers and to fix editorial or timing errors from prior session law.

The committee laid the bill over for further consideration and indicated that individual sections could be removed from the omnibus if members requested additional scrutiny.

Why it matters

The package is primarily technical but includes provisions that affect credits and reporting deadlines used by film producers, railroads, renters’ refund claimants, taxpayers using pass-through entity rules, and sellers collecting local sales taxes. The Department said several items are retroactive to prior taxable years to correct previously missed statutory language.

What’s next

Senators asked staff to watch controversial sections (estate-tax informational returns and lawful-gambling cash counts) and to separate or remove any provisions that members prefer not to move to the floor. The bill was laid over with the intention it would be folded into an omnibus tax bill.","mediaType","Video","parentTitle","Committee on Taxes - 04/08/25","oneSentenceSummary","The Department of Revenue presented a technical and policy omnibus (Senate File 2997) that would clarify film credits, renter's credit calculations, sales-tax sourcing rules and other technical items.","taxTitle","2025 Legislature MN, Minnesota","taxId",77817,"location","Minnesota","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6592308,"Minnesota Senate Taxes Committee hears a slate of local tax-exemption and redevelopment bills; most laid over",2986,352000,3338000,"/Search/View?dp=1&key=2897440-ccc7a948c5bf73f417590c6322a74ad1&start=352&end=3338","https://assets.pipeline.soar.com/2897440-ccc7a948c5bf73f417590c6322a74ad1/thumbnail_352000.jpg","/articles/6592308/Minnesota/Minnesota-Senate-Taxes-Committee-hears-a-slate-of-local-tax-exemption-and-redevelopment-bills-most-laid-over","https://secure.pipeline.soar.com/6592308-1d36dc7c1833555abe3a1592b641eb5a/orig.mp4?Expires=1771165784&Signature=IXzynTbixckTuTS2-WJkkVdhE7RW6hImx6taqBkcVN2qhEHyWLnuvj4gBekgggSIAcQxKX2p0T-2jlDXqEkcy52FkSTTmrlTD71ltIITKr~lifXf4G4p-Qewms7u8bq0ZzUKkCh4xuOUQVKEg-PDhnEpv9gH6ALi2phPEdEeq64r2xbPhHzU3gIGsKkN8X8AG4UUeXSTwTXzQQjr4Qur68toJXPotV9qXCcnfdN65tsIDxpohGi21MngJHirh881lZFoFZxcYppESbd1Phme9ltW0Bt9PufLGqYRFU9TET1ZZeLv~NHLIqwDz3G50bHI7Nb74Kz2IyHsnx1q2DyfPQ__&Key-Pair-Id=KUT5TJCACFTXG","The Minnesota Senate Taxes Committee on April 8 heard testimony on a broad group of local tax-exemption and redevelopment measures, including requests tied to performing arts, municipal water treatment, school building projects and downtown redevelopment. Committee chair Christine Rest presided; no final approvals were taken and most bills were laid over for later action.

Supporters said the measures would reduce construction costs and in several cases help projects that local voters or authorities had already approved. Senator Omar Champion introduced Senate File 2993 seeking a refundable sales-tax exemption on building materials for a community performing arts center at the Upper Harbor Terminal in north Minneapolis. Champion said the center would be an 8,000-seat venue anchored to broader redevelopment and would support smaller arts organizations.

\"This bill provides a refundable tax exemption on construction materials for the community performing arts center at the Upper Harbor Terminal in my district,\" Senator Champion said. Dana Frank, president and CEO of First Avenue Productions, and Ivan Winship, chief financial officer of the Minnesota Orchestra, testified in support, stressing a community-benefit fund and projected annual revenue.

Other presenters included municipal officials and school leaders asking for similar exemptions. Senator Ann Hoffman presented Senate File 3009 to authorize three redevelopment districts in Brooklyn Park; Mayor Hollis Winston and Tim Gladhill, Brooklyn Park’s community development director, described aims for 3,000 housing units and 10,000 jobs in a Northwest Area Biotech Innovation District and other targeted corridors. Senator Mark Johnson presented proposals for East Grand Forks (Senate File 2795) and Goodridge School District (Senate File 3076) seeking material tax refunds for arena renovations and school expansion projects, respectively; city and district leaders described local referenda or bonding already approved by voters.

Monticello requested a material sales-tax exemption for a planned water treatment plant (Senate File 3016). Rachel Leonard, Monticello’s city administrator, told the committee that all five municipal wells had manganese concentrations above Department of Health guidance and that the project’s 30% design estimate was about $45 million, with roughly $22.5 million identified as taxable materials.

Other local measures heard and laid over included Pequot Lakes Public Schools (Senate File 3114), Edina (special legislation for Fred Richards Park and Bremer Arena, Senate File 1475), and two St. Cloud redevelopment bills (Senate Files 2727 and 2860) aimed at catalyzing downtown private investment. Several presentations noted revenue estimates included in members’ packets and that Department of Revenue estimates were based on materials costs provided by the cities or districts.

The committee also took up smaller technical or non-construction items later in the hearing (see separate articles in this package). For the construction and redevelopment bills, committee members regularly directed staff to ensure the Department of Revenue had the most up-to-date cost estimates, and members noted some handouts contained typographical errors that staff corrected on the record.

Votes at a glance

- Senate File 2993 (Upper Harbor community performing arts center): Presented by Senator Omar Champion; outcome: laid over for further consideration.
- Senate File 3009 (Brooklyn Park redevelopment/TIF): Presented by Senator Hoffman; outcome: laid over.
- Senate File 2795 (East Grand Forks arena renovations): Presented by Senator Johnson; outcome: amended and laid over.
- Senate File 3076 (Goodridge School District construction): Presented by Senator Johnson; outcome: laid over.
- Senate File 3016 (Monticello water treatment plant): Presented by Senator Anderson; outcome: amended and laid over.
- Senate File 3114 (Pequot Lakes school bond support): Presented by Senator Otke; outcome: laid over.
- Senate File 1475 (City of Edina reimbursement request for parks/arena): Presented by Senator Mann on behalf of Senator Laps; outcome: amended and laid over.
- Senate Files 2727 and 2860 (St. Cloud redevelopment tools, sales-tax exemptions and TIF changes): Presented by Senator Putnam; outcome: laid over.
- Senate File 2580 (IRA contribution year correction): Presented later in the hearing; outcome: laid over.

Why it matters

Lawmakers said the material tax exemptions and redevelopment tools help close financing gaps caused by rising construction costs and lower market rents in Greater Minnesota. Several presenters noted projects were supported locally—by voter referenda or local planning—and that refunds or exemptions on taxable materials would stretch local funds further. Committee members repeatedly asked for updated material-cost detail to inform Department of Revenue revenue estimates.

What’s next

Committee members laid most measures over for possible inclusion in an omnibus bill or further consideration. Many sponsors said they would supply corrected revenue-estimate data to the Department of Revenue; staff and members emphasized that final fiscal notes must reflect the most recent cost submissions.","The Senate Taxes Committee heard a series of bills seeking sales-and-use tax exemptions or tax-increment financing changes for local projects across Minnesota. Testimony came from city officials, school superintendents and nonprofit arts partners. Committee members laid most bills over for further consideration.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6592295,"University of Minnesota urges sales-tax exemption on collegiate event tickets; committee lays measure over",719,5037000,5756000,"/Search/View?dp=1&key=2897440-ccc7a948c5bf73f417590c6322a74ad1&start=5037&end=5756","https://assets.pipeline.soar.com/2897440-ccc7a948c5bf73f417590c6322a74ad1/thumbnail_5037000.jpg","/articles/6592295/Minnesota/University-of-Minnesota-urges-sales-tax-exemption-on-collegiate-event-tickets-committee-lays-measure-over","https://secure.pipeline.soar.com/6592295-8a44cfa7edf3faa745bd9a5928391e7a/orig.mp4?Expires=1771165784&Signature=Brc0vXkypiNruu38YhLhbBqiIAcK89u54i~phsfRg~8V1JegCbnIyVCg5Kv0aPNREl-3E3fHGfkLeQeEtLdpbxKKnNHAyNBx~BK0RchyBTePpbd8raGoIqdSppmEafRwANgq1XLOyXvLDyAo8a1qQubPTmBQ8GDL1gyRYGwWW1-qiPhruv9lj-MnVPz54v5wAlMaeTVpiw7SN5kSmnUEM7i-yzPnIwUoV-bPNH6vUy0PZxVs8qXCG57SGMKr26upbNaadixUPUTTeelyVrVqlVj0BFtM1yYSvsDwv4mSY9csXLNczc6c8jHbWl-30~OFHwRucMwagCyZKjP3VtHwiA__&Key-Pair-Id=KUT5TJCACFTXG","Senate File 2636 would exempt admission tickets for intercollegiate athletic events at Minnesota’s public colleges and universities from state sales tax. Jeremiah Carter, senior associate athletic director for the University of Minnesota Twin Cities, testified the athletics department currently pays about $2.3 million annually in sales tax on ticket revenue and that the university would use saved funds to support scholarships, mental-health resources and student-athlete services.

\"Gopher Athletics is more than just games. It's a cornerstone of our state's identity, and it delivers real impact,\" Jeremiah Carter said. He told the committee that the University funds roughly 320 full scholarships annually and that the athletics program produces measurable statewide economic activity.

Department of Revenue revenue estimates included in committee materials modeled likely collections differently for Minnesota State campuses and the University of Minnesota; the department estimated the University would account for about half the bill’s fiscal effect as modeled. Committee members asked questions about safeguards and asked the university representatives to provide additional detail about how any exemption savings would be used.

The committee laid the bill over.

Why it matters

Supporters said retaining ticket revenue for programs would permit reinvestment in student services and scholarships and help the university remain competitive within the Big Ten. Opponents or skeptics were not recorded in committee, though members sought more detail about equitable use of any savings across men’s and women’s programs.

What’s next

University staff said they would follow up with committee members with more detail on scholarship distribution and program spending plans.","University athletics representatives told the Senate Taxes Committee that a sales-tax exemption on collegiate admissions would reinvest roughly $2.3 million currently paid in sales tax into student-athlete scholarships and services. The committee laid the bill over for further consideration.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6592298,"Committee hears bill to revise tax subtraction for volunteer drivers; $2-per-mile formula proposed",550,4531000,5081000,"/Search/View?dp=1&key=2897440-ccc7a948c5bf73f417590c6322a74ad1&start=4531&end=5081","https://assets.pipeline.soar.com/2897440-ccc7a948c5bf73f417590c6322a74ad1/thumbnail_4531000.jpg","/articles/6592298/Minnesota/Committee-hears-bill-to-revise-tax-subtraction-for-volunteer-drivers-2-per-mile-formula-proposed","https://secure.pipeline.soar.com/6592298-5fdca31692ad207a45ee6a324fcc984b/orig.mp4?Expires=1771165784&Signature=muxS2gxDcsw5WuOe6DzzcaCfjHa0u6ngA3wshch9NY1JFf3jsj3IhrH281RS8Y8-lF9zI6YPaW2pZ8V6lPKhBS8jOxnFlE8lr0rjZ3mKDSaEvXPUaKDUkntQa45zLd927MZEYKXMuFtLQIOaW4~8K4xKBx~hDyeu1ISkF1eTfLvZ22Lc5VeNLcB1naBISKMORrReBWm6-NY46G~ahUvOXNoo0K1soTKFXjTbLaDbcco5m2HBte5mYWkK6ralsUQAaQXuXeXwLIqFt-0jPgUEUHMaNoaR6XctiGg0ja3vaSbEHMP54zXbWABga~C0iB6NBSUd7kx958PrcXGGwq0jdw__&Key-Pair-Id=KUT5TJCACFTXG","The Senate Taxes Committee on April 8 considered Senate File 3189, a bill that would change the tax subtraction available to volunteer drivers who provide rides for nonprofit or transportation programs. Sponsor Senator Karin Nelson said the bill would adopt a simple subtraction formula: $2 per volunteer mile minus any mileage reimbursement paid by the organization.

\"This would keep more money, provide a greater subtraction for the volunteer drivers,\" Senator Nelson said. She walked the committee through an example: if a charitable organization reimburses a driver at $0.60 per mile, under current law the subtraction (the difference between reimbursement and the federal charitable mileage rate of $0.14) would yield $0.46 per mile; under the proposal the subtraction would be $2.00 minus $0.60, or $1.40 per mile.

Supporters said the change would help sustain volunteer-driver programs that provide medical and mobility rides in rural areas. Nelson said statewide programs logged millions of volunteer miles and tens of thousands of trips annually and that the proposed formula would help offset nonreimbursed \"empty\" or no-load miles.

The fiscal note attached to the proposal estimates about $100,000 of annual state revenue impact. Nelson also noted an outstanding policy question: whether the $2-per-mile subtraction could inadvertently cause volunteer drivers to be classified as \"for-hire\" drivers under other regulatory rules; sponsors said they were working to confirm that would not occur.

The committee laid the bill over for further consideration.

Why it matters

Volunteer drivers provide essential transportation in many rural areas where transit is unavailable. Proponents said a clear, flat subtraction would reduce out-of-pocket costs and help retain volunteers, while the state revenue impact is modest.

What’s next

Sponsors will continue to seek assurances that the change would not reclassify volunteers as for-hire drivers and will provide any necessary clarifying language to the committee.","Senators heard testimony on SF 3189 to change the individual income-tax subtraction available to volunteer drivers. The proposal would set a $2-per-mile subtraction minus any reimbursement paid by the charitable organization; the Department estimate shows a modest revenue impact.","actionData","errors"]

Article not found

Department of Revenue technical and policy bill (SF 2997) presented and discussed; committee lays it over

Minnesota Senate Taxes Committee hears a slate of local tax-exemption and redevelopment bills; most laid over

University of Minnesota urges sales-tax exemption on collegiate event tickets; committee lays measure over

Committee hears bill to revise tax subtraction for volunteer drivers; $2-per-mile formula proposed