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SF1917 (Legislative Session 94 (2025-2026))

Aitkin Public Schools refundable exemption provision for construction materials for certain projects

Related bill: HF1833

AI Generated Summary

This bill (S.F. No. 1917) proposes a refundable sales and use tax exemption for construction materials, supplies, and equipment used in certain building projects within the Aitkin Public School District in Minnesota. The exemption applies to purchases made between June 1, 2025, and December 31, 2027, for the construction, reconstruction, upgrade, expansion, renovation, or remodeling of:

  1. A prekindergarten through grade 6 elementary school
  2. A bus transportation facility
  3. A community wellness center
  4. A high school

The sales tax must still be imposed and collected but will be refunded following existing procedures under Minnesota law. Refunds will not be issued before June 30, 2025. The bill also includes an appropriation from the general fund to cover the refund payments.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
February 26, 2025HouseFloorActionIntroduction and first reading
February 26, 2025SenateFloorActionIntroduction and first reading
February 26, 2025HouseFloorActionReferred toTaxes
February 26, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section refers to the imposition and collection of sales and use tax rates under section 297A.62.",
      "modified": []
    },
    "citation": "297A.62",
    "subdivision": "subdivisions 1 and 1a"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section involves the procedure for refunding sales and use tax for construction and development projects as stipulated in 297A.75.",
      "modified": []
    },
    "citation": "297A.75",
    "subdivision": "subdivision 1"
  }
]

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