SF5 (Legislative Session 94 (2025-2026))
Refundable exemption provision for certain construction materials purchased for Browerville Public Schools
Related bill: HF179
AI Generated Summary
This bill, identified as SF No 5, proposes a tax exemption for certain construction materials, supplies, and equipment purchased for specific projects at Browerville Public Schools in Minnesota. These projects include renovations to the existing school building and the construction of new facilities like a gymnasium, classrooms, and other related spaces. The exemption applies to purchases made between December 1, 2023, and January 1, 2026. Although the tax will initially be collected, it will be refunded later under the conditions outlined in the bill, with the first refunds available after June 30, 2025. The required funds for these refunds will be provided from the state’s general fund.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| January 15, 2025 | House | Floor | Action | Introduction and first reading | |
| January 15, 2025 | Senate | Floor | Action | Introduction and first reading | |
| January 15, 2025 | House | Floor | Action | Referred to | Taxes |
| January 15, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Clarifies exemption refund calculations based on existing tax rate."
],
"removed": [],
"summary": "The bill references the imposition of sales tax rate under section 297A.62, subdivisions 1 and 1a.",
"modified": []
},
"citation": "297A.62",
"subdivision": "subdivisions 1 and 1a"
},
{
"analysis": {
"added": [
"Implements new refund process for specific school projects."
],
"removed": [],
"summary": "This bill details the refund process similar to existing projects as stated in section 297A.75, subdivision 1, clause 17.",
"modified": []
},
"citation": "297A.75",
"subdivision": "subdivision 1"
}
]