Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Evaluation Process topic
No spam. Unsubscribe anytime.
Tax Expenditure Review Commission adopts LBO's draft evaluation form and procedures
Summary
The Tax Expenditure Review Commission voted Dec. 10 to adopt a draft 2025 evaluation form and related procedures developed by the Legislative Budget Office, with technical changes to be finalized by the Chair and Vice Chair by Dec. 19 under Minnesota Statute 3.8855.
The Tax Expenditure Review Commission voted Dec. 10 to adopt a draft 2025 tax-expenditure evaluation form and corresponding procedures prepared by the Legislative Budget Office (LBO). The motion, moved by Rep. Kristin Robbins, was approved by roll call with seven AYES, zero NAYS and two members excused.
The form and procedures were presented at the meeting by the Co-Chair and LBO staff as the standard template for evaluating tax expenditures going into the 2026 legislative session. The motion adopted the draft as presented "subject to technical and conforming changes adopted by the Chair and Vice Chair received by December 19, 2025," in accordance with Minnesota Statute 3.8855, the Commission recorded.
Rep. Kristin Robbins moved adoption of the form and procedures. A roll-call vote recorded AYE votes from Rep. Esther Agbaje (Co-Chair), Rep. Greg Davids (Co-Chair), Sen. Doron Clark (Vice Chair), Commissioner Paul Marquart, Rep. Kristin Robbins, Rep. Andy Smith and Sen. Bill Weber; Sen. Matt Klein and Sen. Mark Koran were excused.
Commission members discussed the evaluation process and procedures after the LBO demonstration; the minutes state that Commission questions and discussion followed the presentation before the motion was offered. The adopted form will be used to evaluate tax expenditures that the Commission will consider for continuation, repeal, or modification during two January 2026 meetings: Jan. 15 (vote on individual tax expenditures) and Jan. 28 (review and approval of the draft annual TERC report).
The action establishes the evaluation tool and procedures for the Commission's review cycle but does not decide the status of any specific tax expenditure. Those substantive decisions were scheduled for the Commission's January meetings.
