SF945 (Legislative Session 94 (2025-2026))
Redwood Independent School District refundable exemption for construction material provision for certain projects
Related bill: HF938
AI Generated Summary
Senate File No. 945 is a proposed bill in Minnesota that aims to support the Redwood Independent School District by offering a refundable sales and use tax exemption. This exemption applies specifically to construction materials, supplies, and equipment used in various building projects at Redwood Valley Elementary. These projects can include construction, reconstruction, upgrades, expansion, renovation, or remodeling. The tax exemption is valid for purchases made between March 11, 2024, and September 9, 2026. The bill also provides that the necessary funds for these tax refunds will come from the state's general fund and be managed by the commissioner of revenue.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 02, 2025 | House | Floor | Action | Introduction and first reading | |
| February 02, 2025 | Senate | Floor | Action | Introduction and first reading | |
| February 02, 2025 | House | Floor | Action | Referred to | Taxes |
| February 02, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"No new provisions in this bill."
],
"removed": [
"No provisions removed."
],
"summary": "This section pertains to the imposition of sales taxes under Minnesota Statutes.",
"modified": [
"No modifications were made to the existing statute in this context."
]
},
"citation": "297A.62",
"subdivision": "subdivisions 1 and 1a"
},
{
"analysis": {
"added": [
"Includes new project qualifications for Redwood Valley Elementary."
],
"removed": [
"No provisions removed."
],
"summary": "This section addresses the refund process for sales tax exemptions for certain qualified projects.",
"modified": [
"No changes to existing refund procedures; simply extends applicability."
]
},
"citation": "297A.75",
"subdivision": "subdivision 1 clause 17"
}
]