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TERC narrowly approves recommendation to modify Wind Energy tax expenditure
Summary
The Tax Expenditure Review Commission voted 4–3 (2 excused) on Jan. 28, 2026, to recommend modification of tax expenditure 4.1.26 (Wind Energy Conversion Systems) after review by the Legislative Budget Office; the motion prevailed despite a three-member dissent.
Christian Larson, director with the Legislative Budget Office, presented Commission members’ aggregated evaluations of the Wind Energy Conversion Systems tax expenditure (4.1.26), first presented Nov. 5, 2025. After discussion, Co-Chair Rep. Greg Davids moved that the Commission recommend modification of 4.1.26 under Minn. Stat. 3.8855 Subd. 5(a)(9).
A roll call vote recorded four ayes (Rep. Esther Agbaje, Sen. Doron Clark, Commissioner Paul Marquart, and Rep. Andy Smith) and three nays (Rep. Greg Davids, Sen. Mark Koran, and Rep. Kristin Robbins); two members were excused (Sens. Matt Klein and Bill Weber). With 4 AYE and 3 NAY votes the motion prevailed and the Commission adopted the recommendation to modify tax expenditure 4.1.26.
The record shows Commission discussion continued after the vote but does not include additional amendment language or implementation steps in the meeting minutes.
