Taxes

TWENTY THIRD MEETING

2023-2024 Regular Session - Friday, March 17, 2023

STATE OF MINNESOTA TWENTY THIRD MEETING
HOUSE OF REPRESENTATIVES NINETY-THIRD SESSION

TAXES COMMITTEE MINUTES

Representative Aisha Gomez, Chair of the Committee on Taxes, called the meeting to order at 1:03 PM on March 17, 2023 in Room 5 of the State Office Building.

The Committee Legislative Assistant noted the roll.

Members present:
GOMEZ, Aisha, Chair
NORRIS, Matt, Vice Chair
AGBAJE, Esther
ANDERSON, Patti
ELKINS, Steve
HOWARD, Michael
JOY, Jim
KOZNICK, Jon
LEE, Liz
LISLEGARD, Dave
OLSON, Bjorn
OLSON, Liz
PINTO, Dave
ROBBINS, Kristin
SMITH, Andy
WIENER, Mike
WITTE, Jeff

Members excused:
DAVIDS, Greg, Minority Lead
BRAND, Jeff
SWEDZINSKI, Chris
YOUAKIM, Cheryl

A quorum was present.

Representative Lislegard moved the minutes of March 16, 2023. THE MOTION PREVAILED.

HF1870 (Rehm) Chanhassen; sales and tax provisions modified, exemption provided for construction project materials.

Chair Gomez moved that HF1870 be laid over for possible inclusion in the Taxes Omnibus bill.

Representative Rehm presented HF1870.

Testifying on HF1870:
• Elise Ryan, Mayor, City of Chanhassen
Chair Gomez renewed the motion that HF1870 be laid over for possible inclusion in the Taxes Omnibus bill. The bill was laid over.

HF2655 (Torkelson) Sales and use tax provisions modified, and exemption for construction materials for school buildings and facilities provided.

Chair Gomez moved that HF2655 be laid over for possible inclusion in the Taxes Omnibus bill.

Representative Torkelson presented HF2655.

Testifying on HF2655:
• Todd Lee, Superintendent, Red Rock Central School District
• Keith Kottke, Superintendent, Springfield School District
Chair Gomez renewed the motion that HF2655 be laid over for possible inclusion in the Taxes Omnibus bill. The bill was laid over.

HF2804 (Kiel) Red Lake County School District; sales and use tax provisions modified, exemption for construction materials for school buildings provided, and money appropriated.

Chair Gomez moved that HF2804 be laid over for possible inclusion in the Taxes Omnibus bill.

Representative Torkelson presented HF2804.

Chair Gomez renewed the motion that HF2804 be laid over for possible inclusion in the Taxes Omnibus bill. The bill was laid over.

HF2911 (Gomez) June accelerated payments for certain taxes repealed, and penalty for underpayment repealed.

Chair Gomez moved that HF2911 be laid over for possible inclusion in the Taxes Omnibus bill.

Chair Gomez moved the H2911A1 amendment. THE MOTION PREVAILED. THE AMENDMENT WAS ADOPTED.

Chair Gomez presented HF2911, as amended.

Chair Gomez renewed the motion that HF2911, as amended, be laid over for possible inclusion in the Taxes Omnibus bill. The bill was laid over.

HF2963 (Gomez) Aids to local governments; local aid payment dates modified.

Chair Gomez moved that HF2963 be laid over for possible inclusion in the Taxes Omnibus bill.

Chair Gomez presented HF2963.

Testifying on HF2963:
• Nathan Jesson, Intergovernmental Relations Representative, League of Minnesota Cities
Chair Gomez renewed the motion that HF2963 be laid over for possible inclusion in the Taxes Omnibus bill. The bill was laid over.

HF2022 (Norris) Manufactured home park sellers provided credit.

Vice Chair Norris moved that HF2022 be laid over for possible inclusion in the Taxes Omnibus bill.

Vice Chair Norris presented HF2022.

Testifying on HF2022:
• Joel Hanson, Advocacy & Communications Manager, Northcountry Cooperative Foundation
• Mark Brunner, President, Manufactured & Modular Home Association of Minnesota
Vice Chair Norris renewed the motion that HF2022 be laid over for possible inclusion in the Taxes Omnibus bill. The bill was laid over.

HF743 (Norris) Housing; various grant programs created to fund municipal housing projects and initiatives, excise tax imposed, housing and redevelopment authority maximum levy amount increased, housing infrastructure bonds authorized to finance affordable housing to low-income households, additional housing infrastructure bonds issued, workforce housing added as eligible project for housing and redevelopment authorities, standards and procedures created, regulations modified, bonds issued, and money appropriated.

Vice Chair Norris moved HF743 be laid over for possible inclusion in the Taxes Omnibus bill.

Vice Chair Norris moved the H7043A3 amendment. THE MOTION PREVAILED. THE AMENDMENT WAS ADOPTED.

Vice Chair Norris presented HF743, as amended.

Testifying on HF743, as amended:
• Daniel Lightfoot, Intergovernmental Relations Representative, League of Minnesota Cities
• Melissa Taphorn, Executive Director, Washington County Community Development Assocation (CDA)
Vice Chair Norris renewed the motion that HF743, as amended, be laid over for possible inclusion in the Taxes Omnibus bill. The bill was laid over.

The meeting adjourned at 1:51 PM.

____________________________________
Representative Aisha-Gomez, Chair

_____________________________________
Lauren Sabes, Committee Legislative Assistant

More Info On This Meeting..

Bills Added:

HF743 (Norris) - Grant programs created to fund municipal housing projects and initiatives, excise tax imposed, housing and redevelopment authority maximum levy amount increased, housing infrastructure bonds authorized to finance affordable housing to low-income households, workforce housing added as eligible project for housing and redevelopment authorities, bonds issued, and money appropriated.
HF1870 (Rehm) - Chanhassen; sales and use tax provisions modified, and exemption provided for construction project materials.
HF2022 (Norris) - Manufactured home park sellers provided credit.
HF2655 (Torkelson) - Sales and use tax provisions modified, and exemption for construction materials for school buildings and facilities provided.
HF2804 (Kiel) - Red Lake County School District; sales and use tax provisions modified, exemption for construction materials for school buildings provided, and money appropriated.

Documents:

HFXXXX (Gomez) Aids to Local Governments Revisor # 23-04691.pdf - 3/15/2023
HFXXXX (Gomez) June Accellerated Revisor # 23-02757.pdf - 3/15/2023
1) Taxes Agenda 3.17.23.pdf - 3/17/2023
2) 3.16.23 Taxes Twenty Second Meeting Minutes.pdf - 3/17/2023
3) HF1870 Bill Language.pdf - 3/17/2023
4) HF1870 House Research Summary.pdf - 3/17/2023
5) HF1870 Revenue Estimate_1 city of chanhassen.pdf - 3/17/2023
6) HF1870 Civic Campus Tax Exemption Flyer.pdf - 3/17/2023
7) HF2655 Bill Language.pdf - 3/17/2023
8) HF2655 House Research Summary.pdf - 3/17/2023
9) HF2655 Revenue Estimate School Building Construction_1.pdf - 3/17/2023
10) HF2911 Bill Language.pdf - 3/17/2023
11) H2911A1 (Gomez) Author's Amendment.pdf - 3/17/2023
12) HF2911 House Research Summary.pdf - 3/17/2023
13) HF2911 Revenue Estimate_june acc repeal_1.pdf - 3/17/2023
14) HF2963 Bill Language.pdf - 3/17/2023
15) HF2963 House Research Summary.pdf - 3/17/2023
16) HF2963 Revenue Estimate Aid Payment Dates_pt_1.pdf - 3/17/2023
17) HF2963 House Fiscal Aids Paymt Shift table.pdf - 3/17/2023
18) HF2022.1 Bill Language.pdf - 3/17/2023
19) HF2022 House Research Summary.pdf - 3/17/2023
20) HF2022 - Capital Gains Tax Exemption and Income Tax Credit.pdf - 3/17/2023
21) HF2804 Bill Language.pdf - 3/17/2023
22) HF2804 House Research Summary.pdf - 3/17/2023
23) HF2804 Revenue Estimate_Red Lake County ISD 2906_1.pdf - 3/17/2023
24) HF2804 for Tax Committee 3.14.23 RLCC ISD 2906.pdf - 3/17/2023
25) HF2804 ics RLCC Sales Tax Exemption Ltr.pdf - 3/17/2023
26) HF0743.1 Bill Language.pdf - 3/17/2023
27) H0743A3 (Norris) Author's Amendment.pdf - 3/17/2023
29) HF743 Revenue Estimate Various Housing Provisions_pt_1.pdf - 3/17/2023
30) HF743 City Support for Comprehensive Housing Spectrum Act.pdf - 3/17/2023

Audio:
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House TV Video:
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00:51 - HF1870 (Rehm) Chanhassen; sales and use tax provisions modified, exemption provided for construction project materials.
05:00 - HF2655 (Torkelson) Sales and use tax provisions modified, and exemption for construction materials for school buildings and facilities provided.
10:41 - HF2804 (Kiel) Red Lake County School District; sales and use tax provisions modified, exemption for construction materials for school buildings provided, and money appropriated.
13:00 - HF2911 (Gomez) June accelerated payments for certain taxes repealed, and penalty for underpayment repealed.
15:41 - HF2963 (Gomez) Aids to local governments; local aid payment dates modified.
21:11 - HF2022 (Norris) Manufactured home park revolving loan funding provided, report required, and money appropriated.
31:13 - HF743 (Norris) Housing; various grant programs created to fund municipal housing projects and initiatives, excise tax imposed, housing and redevelopment authority maximum levy amount increased, housing infrastructure bonds authorized to finance affordable housing to low-income households, additional housing infrastructure bonds issued, workforce housing added as eligible project for housing and redevelopment authorities, standards and procedures created, regulations modified, bonds issued, and money appropriated.
Runs 48 minutes.

Show Full Schedule Agenda:

HF1870 (Rehm) Chanhassen; sales and use tax provisions modified, exemption provided for construction project materials.
HF2655 (Torkelson) Sales and use tax provisions modified, and exemption for construction materials for school buildings and facilities provided.
HF0743 (Norris) Housing; various grant programs created to fund municipal housing projects and initiatives, excise tax imposed, housing and redevelopment authority maximum levy amount increased, housing infrastructure bonds authorized to finance affordable housing to low-income households, additional housing infrastructure bonds issued, workforce housing added as eligible project for housing and redevelopment authorities, standards and procedures created, regulations modified, bonds issued, and money appropriated.
HF2022 (Norris) Manufactured home park revolving loan funding provided, report required, and money appropriated.
HF2911 (Gomez): June accelerated payments for certain taxes repealed, and penalty for underpayment repealed.
HF2963 (Gomez) Aids to local governments; local aid payment dates modified.
HF2804 (Kiel) Red Lake County School District; sales and use tax provisions modified, exemption for construction materials for school buildings provided, and money appropriated.

Bills may be added or removed. Materials will be posted to the Committee website when they are available. Public testifiers should email their full name, organization (if applicable) and preferred title to the Committee Administrator (Patrick.McQuillan@house.mn.gov) by 5 PM on Thursday, March 16th. Testimony will be limited to two minutes per testifier. The number of testifiers may be limited due to time constraints. Materials to be distributed to the Committee members are also due by 5 PM on Thursday, March 16th to the Committee Administrator and the Committee Legislative Assistant Lauren Sabes (Lauren.Sabes@house.mn.gov). Please note: submitted written testimony is public and will be included in the official committee record. It may be posted to the committee webpage if received by deadline.

To learn more about requesting an accommodation, please visit the FAQs for Disability Access. If you have further questions on accommodations or accessibility, please contact the Committee Administrator.