SF2288 (Legislative Session 94 (2025-2026))
Certain businesses pollution control surcharge provision
Related bill: HF1635
AI Generated Summary
This bill, S.F. No. 2288, proposes a pollution control surcharge on certain businesses in Minnesota that have been found to be in violation of pollution control laws.
Key Provisions:
Definition of Pollution Control Business:
- A business is classified as a pollution control business if the Minnesota Pollution Control Agency (MPCA) certifies it as having at least one delinquent pollution control violation.
- A pollution control violation refers to any breach of Minnesota's environmental laws and regulations, including unauthorized pollution or failure to comply with remediation orders.
Surcharge Imposed:
- A 5% surcharge is imposed on the net pollution control income of:
- Corporations (including unitary corporations) conducting pollution control-related businesses.
- Individuals, estates, or trusts receiving income from such businesses.
- This surcharge is in addition to the existing state income and corporate franchise taxes.
- A 5% surcharge is imposed on the net pollution control income of:
Notification and Compliance:
- The MPCA Commissioner must notify businesses and individuals when they have committed a pollution control violation.
- The notification will include remedial actions that must be taken within a set timeframe.
- If the business fails to complete the remedial actions, they will receive a delinquency notice, and the surcharge will apply for that taxable year.
- By January 31st each year, the MPCA must provide the Minnesota Department of Revenue with a list of businesses that received delinquency notices the previous year.
Enforcement and Administration:
- The surcharge is subject to the same administrative provisions as state income and corporate franchise taxes, including audits, enforcement, filing requirements, penalties, interest, and limitations.
Purpose:
This bill aims to financially penalize businesses that violate pollution control laws and incentivize them to comply with environmental regulations by imposing a tax surcharge on their income related to pollution activities.
Would you like a more detailed breakdown of any specific section?
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| March 10, 2025 | Senate | Floor | Action | Introduction and first reading | |
| March 10, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Clarification on additions for determining net pollution control income."
],
"removed": [],
"summary": "This bill refers to modifications in determining net pollution control income by incorporating additions under section 290.0131.",
"modified": []
},
"citation": "290.0131",
"subdivision": "subdivisions 8 to 10, 16 and 17"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "The bill discusses subtractions from tax calculations related to pollution control under section 290.0132.",
"modified": [
"Requires alignment with pollution control income assignable to Minnesota under section 290.17."
]
},
"citation": "290.0132",
"subdivision": "subdivisions 9 and 27"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "The bill involves directions for income assignment to Minnesota, relevant for net pollution control income.",
"modified": [
"Clarifies assignment of pollution control income to Minnesota."
]
},
"citation": "290.17",
"subdivision": ""
},
{
"analysis": {
"added": [
"Introduces a 5% surcharge for pollution control violations."
],
"removed": [],
"summary": "The bill imposes additional pollution control surcharges in addition to taxes under section 290.06.",
"modified": [
"Incorporates surcharge requirement alongside existing tax obligations."
]
},
"citation": "290.06",
"subdivision": "subdivisions 1 and 2c"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Defines 'Person' for purposes of pollution control businesses under section 115.01.",
"modified": [
"Defines entities as 'Persons' subject to pollution control certification requirements."
]
},
"citation": "115.01",
"subdivision": "subdivision 10"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Referenced in defining 'pollution control violation'.",
"modified": [
"Identifies violations related to pollution for surcharge applicability."
]
},
"citation": "103F.701",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Referenced in defining 'pollution control violation'.",
"modified": [
"Identifies violations related to pollution for surcharge applicability."
]
},
"citation": "103F.755",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Referenced in defining 'pollution control violation'.",
"modified": [
"Identifies violations related to pollution for surcharge applicability."
]
},
"citation": "325E.10",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Referenced in defining 'pollution control violation'.",
"modified": [
"Identifies violations related to pollution for surcharge applicability."
]
},
"citation": "325E.1251",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Referenced in defining 'pollution control violation'.",
"modified": [
"Identifies violations related to pollution for surcharge applicability."
]
},
"citation": "325E.32",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Referenced in defining 'pollution control violation'.",
"modified": [
"Identifies violations related to pollution for surcharge applicability."
]
},
"citation": "114C",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Referenced in defining 'pollution control violation'.",
"modified": [
"Identifies violations related to pollution for surcharge applicability."
]
},
"citation": "115",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Referenced in defining 'pollution control violation'.",
"modified": [
"Identifies violations related to pollution for surcharge applicability."
]
},
"citation": "115A",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Referenced in defining 'pollution control violation'.",
"modified": [
"Identifies violations related to pollution for surcharge applicability."
]
},
"citation": "116",
"subdivision": ""
}
]Progress through the legislative process
In Committee