SF 5052
A bill for an act relating to taxation; modifying individual income and corporate franchise taxes, property taxes, sales and use taxes, excise taxes, local government aids, tax increment financing provisions, local sales and use taxes, mining and mineral taxes, public finance provisions, and other miscellaneous taxes and tax-related provisions; providing for certain federal conformity; modifying and providing for income tax credits and subtractions; modifying and providing for property tax exemptions and classifications; providing for certain sales tax exemptions; establishing a social media tax; authorizing and modifying local sales taxes; establishing seasonal tax base replacement aid and federal enforcement reimbursement aid; modifying and providing for various local government aids; establishing and modifying various programs; modifying and clarifying certain definitions; establishing a Hennepin County health care tax; establishing a tax on amounts acquired by fraud; modifying the allocation of production tax proceeds; making related clarifying and technical changes; requiring and modifying reports; modifying and canceling appropriations; appropriating and transferring money; amending Minnesota Statutes 2024, sections 16A.726; 41A.30, subdivisions 1, 2, 7; 116U.27, subdivisions 1, 4, 5; 123B.53, subdivision 1; 123B.535, subdivision 1; 126C.17, by adding a subdivision; 168E.09, subdivision 2, by adding a subdivision; 270B.14, subdivision 3, by adding a subdivision; 270B.15; 270C.055, by adding a subdivision; 270C.07; 270C.08; 270C.085; 270C.56, subdivision 1; 272.01, subdivision 2; 272.02, subdivision 101, by adding subdivisions; 273.032; 273.111, subdivision 9; 273.124, subdivision 14; 273.13, subdivision 34; 289A.02, subdivision 7; 289A.08, subdivision 7; 289A.40, subdivision 1; 289A.60, subdivision 6; 290.01, subdivisions 19, 29, 31; 290.0132, subdivision 11; 290.0137; 290.0681, subdivisions 3, 4; 290.0683, subdivisions 1, 3; 290.0921, subdivision 3; 290.0922, subdivisions 2, 3; 290.62; 290.92, by adding a subdivision; 290A.03, subdivision 15; 291.005, subdivision 1; 295.52, subdivision 5; 295.75, subdivision 11, by adding a subdivision; 295.81, by adding a subdivision; 297A.993, subdivision 4; 297A.994, subdivision 4; 297B.03; 297H.01, subdivisions 2, 8; 298.225; 298.227; 298.28, subdivisions 2, 3, 4, 7a, 8, 9a, 9b, 11, by adding a subdivision; 298.282, subdivision 1; 383A.80, subdivision 4; 383B.80, subdivision 4; 428B.02, subdivision 4; 462A.40, subdivision 3; 469.060, subdivision 3; 469.171, subdivisions 1, 4, 6a; 469.1731, subdivision 1; 469.176, subdivision 2; 473.756, by adding a subdivision; 473.757, subdivisions 1, 2, 3, 4, 7, 8, 9, 10, 11, by adding subdivisions; 473.759, subdivision 3; 477A.011, subdivision 34, by adding a subdivision; 477A.23, subdivision 6; 477A.35, subdivisions 4, 6; 477A.36, subdivisions 4, 5a, 6; Minnesota Statutes 2025 Supplement, sections 41A.30, subdivision 5; 41B.0391, subdivisions 2, 4, 6a; 116U.27, subdivision 2; 126C.13, subdivision 4; 268.19, subdivision 1; 273.13, subdivisions 22, 23; 295.81, subdivision 10; 297A.75, subdivisions 1, 2, 3; 297A.94; 299C.061, subdivision 6; 299C.76, subdivision 1; 477A.35, subdivision 5; 477A.36, subdivision 5; Laws 1986, chapter 400, section 44, as amended; Laws 1993, chapter 375, article 9, section 46, subdivisions 2, as amended, 2b, as added, 3, as amended, 5, as amended; Laws 1996, chapter 471, article 2, section 30, subdivision 5, as amended; Laws 1998, chapter 389, article 8, sections 36; 37, subdivision 2, as amended; Laws 2005, First Special Session chapter 3, article 5, section 38, as amended; Laws 2006, chapter 259, article 3, sections 9, subdivision 4, by adding subdivisions; 10, subdivisions 3, as amended, 4, as amended, 5, as amended; Laws 2019, First Special Session chapter 6, article 6, sections 17, subdivisions 1, 3, 4, by adding a subdivision; 28, subdivisions 3, 4, by adding a subdivision; Laws 2021, First Special Session chapter 14, article 8, section 5, subdivisions 2, as amended, 3, as amended; article 9, sections 9; 11; Laws 2023, chapter 64, article 5, section 25, subdivision 1; Laws 2025, First Special Session chapter 13, article 5, section 11, subdivision 3; proposing coding for new law in Minnesota Statutes, chapters 116J; 270C; 290; 295; repealing Minnesota Statutes 2024, sections 272.02, subdivisions 31, 64; 272.029, subdivision 7; 273.11, subdivisions 19, 20; 273.1315, subdivision 1; 273.1385; 273.25; 273.65; 273.66; 273.67; 274.07; 289A.12, subdivision 15; 290.06, subdivision 29; 297A.68, subdivision 37; 428B.02, subdivision 7; 469.310; 469.311; 469.312; 469.313; 469.314; 469.315; 469.316; 469.317; 469.318; 469.3181; 469.319; 469.3191; 469.3192; 469.3193; 469.320; 469.3201; 477A.085; 477A.18; 477A.30, subdivision 8.
unknown • Senate