SF45 (Legislative Session 94 (2025-2026))

Certain requirements modification for the Tax expenditure Review Commission

Related bill: HF1106

AI Generated Summary

This legislative bill is focused on modifying the rules related to how tax expenditures are reviewed in the state of Minnesota. It makes changes to the definitions and responsibilities of the Tax Expenditure Review Commission and repeals certain requirements for the implementation and renewal of tax expenditures. Additionally, it amends various subdivisions in Minnesota statutes, specifically altering the way tax expenditures are defined and handled by the commissioner of revenue.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
January 15, 2025HouseFloorActionIntroduction and first reading
January 15, 2025SenateFloorActionIntroduction and first reading
January 15, 2025HouseFloorActionReferred toTaxes
January 15, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill modifies definitions related to tax expenditures under section 388.55, subdivision 2.",
      "modified": [
        "Clarifies the definitions related to 'commissioner' and 'significant tax expenditure'."
      ]
    },
    "citation": "388.55",
    "subdivision": "subdivision 2"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This act involves amendments relevant to tax expenditure terms found in section 270C.11, subdivision 4.",
      "modified": []
    },
    "citation": "270C.11",
    "subdivision": "subdivision 4"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The definitions for tax terms such as 'tax' and 'tax expenditure' are referenced from section 270C.11, subdivision 6.",
      "modified": []
    },
    "citation": "270C.11",
    "subdivision": "subdivision 6"
  }
]