Taxes

TWENTY SECOND MEETING

2023-2024 Regular Session - Thursday, March 16, 2023

STATE OF MINNESOTA TWENTY SECOND 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 1:02 PM on March 16, 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
DAVIDS, Greg, Minority Lead
AGBAJE, Esther
ANDERSON, Patti
BRAND, Jeff
ELKINS, Steve
HOWARD, Michael
JOY, Jim
KOZNICK, Jon
LEE, Liz
LISLEGARD, Dave
OLSON, Bjorn
OLSON, Liz
PINTO, Dave
ROBBINS, Kristin
SMITH, Andy
SWEDZINSKI, Chris
WIENER, Mike
WITTE, Jeff
YOUAKIM, Cheryl

Vice Chair Norris moved the minutes of March 14, 2023. THE MOTION PREVAILED.

HF2277 (Vang) Eligibility for beginning farmer tax credit modified for sale of agricultural asset, credit administration funding provided, sunset of credit repealed, and money appropriated.

Chair Gomez moved that HF2277 be laid over for possible inclusion in the Taxes Omnibus bill.

Chair gomez moved the H2277A1 amendment. THE MOTION PREVAILED. THE AMENDMENT WAS ADOPTED.

Representative Vang presented HF2277, as amended.

Testifying on HF2277, as amended:
• Molly Byron, Member, Minnesota Farmers Union
Chair Gomez renewed the motion that HF2277, as amended, be laid over for possible inclusion in the Taxes Omnibus bill. The bill was laid over.

HF2059 (Lislegard) Individual income tax provisions modified, corporate franchise tax provisions modified, film production credit modified, allocation increased, and sunset repealed.

Representative Lislegard moved that HF2059 be laid over for possible inclusion in the Taxes Omnibus bill.

Representative Lislegard presented HF2059.

Testifying on HF2059:
• Melodie Bahan, Executive Director, Minnesota Film and Television
• Hannah Alstead, Political Director, Teamsters Joint Council 32
• Brian Simpson, Legislative Committee Chair, International Alliance of Theatrical Stage Employees 490 Legislative Committee
Representative Lislegard renewed the motion that HF2059 be laid over for possible inclusion in the Taxes Omnibus bill. The bill was laid over.

HF2410 (Lislegard) Sales and use tax provisions modified, and exemption for purchases by nonprofit snowmobile clubs expanded.

Representative Lislegard moved that HF2410 be laid over for possible inclusion in the Taxes Omnibus bill.

Representative Lislegard presented HF2410.

Testifying on HF2410:
• Doug Franzen, Lobbyist, Minnesota United Snowmobilers Association
Representative Lislegard renewed the motion that HF2410 be laid over for possible inclusion in the Taxes Omnibus bill. The bill was laid over.

HF2757 (Gomez) Local government debt financing modified.

Chair Gomez moved that HF2757 be laid over for possible inclusion in the Taxes Omnibus bill.

Chair Gomez presented HF2757.

Testifying on HF2757:
• Joe Bagnoli, Lobbyist, Minnesota Institute of Public Finance
Chair Gomez renewed the motion that HF2757 be laid over for possible inclusion in the Taxes Omnibus bill. The bill was laid over.

HF1746 (Agbaje) Sales and use tax provisions modified, and temporary exemption for natural gas fees provided.

Representative Agbaje moved that HF1746 be laid over for possible inclusion in the Taxes Omnibus bill.

Representative Agbaje presented HF1746.

Testifying on HF1746:
• Jamie Fitzke, Director of Government Affairs, CenterPoint Energy
• Chris Arend, Senior Director of Tax Planning, Xcel Energy
Representative Agbaje renewed the motion that HF1746 be laid over for possible inclusion in the Taxes Omnibus bill. The bill was laid over.

HF2256 (Davids) Individual income tax provisions modified, and pass-through entity tax modified.

Minority Lead Davids moved that HF2256 be laid over for possible inclusion in the Taxes Omnibus bill.

Minority Lead Davids presented HF2256.

Testifying on HF2256:
• Todd Koch, Certified Public Accountant, John A, Knutson and Company
• John Reynolds, Minnesota State Director, National federation of Independent Business
Minority Lead Davids renewed the motion that HF2256 be laid over for possible inclusion in the Taxes Omnibus bill. The bill was laid over.

HF2730 (Anderson) Individual income tax provisions modified, and subtraction for unemployment compensation received in 2021 provided.

Representative Anderson moved that HF2730 be laid over for possible inclusion in the Taxes Omnibus bill.

Representative Anderson presented HF2730.

Testifying on HF2730:
• Joanna Bayers, Legislative Director, Minnesota Department of Revenue
Representative Anderson renewed the motion that HF2730 be laid over for possible inclusion in the Taxes Omnibus bill. The bill was laid over.

The meeting adjourned at 2:25 PM.

____________________________________
Representative Aisha-Gomez, Chair

_____________________________________
Lauren Sabes, Committee Legislative Assistant

More Info On This Meeting..

Bills Added:

HF1746 (Agbaje) - Sales and use tax provisions modified, and temporary exemption for natural gas fees provided.
HF2059 (Lislegard) - Individual income tax provisions modified, corporate franchise tax provisions modified, film production credit modified, allocation increased, and sunset repealed.
HF2256 (Davids) - Individual income tax provisions modified, and pass-through entity tax modified.
HF2277 (Vang) - Eligibility for beginning farmer tax credit modified for sale of agricultural asset, credit administration funding provided, sunset of credit repealed, and money appropriated.
HF2410 (Lislegard) - Sales and use tax provisions modified, and exemption for purchases by nonprofit snowmobile clubs expanded.
HF2730 (Anderson) - Individual income tax provisions modified, and subtraction for unemployment compensation received in 2021 provided.
HF2757 (Gomez) - Taxation; standard deduction calculation and statewide local housing aid definitions modified, and Beltrami County local sales and use tax authorization amended.

Documents:

1) Taxes Agenda 3.16.23.pdf - 3/16/2023
2) 3.14.23 Taxes Twenty First Meeting Minutes.pdf - 3/16/2023
3) HF2277 Bill Language.pdf - 3/16/2023
4) HF2277 House Research Summary.pdf - 3/16/2023
5) HF2277 Ag Groups Support Letter for Beginning Farmer Tax Credit.pdf - 3/16/2023
6) HF2059 Bill Language.pdf - 3/16/2023
7) HF2059 House Research Summary.pdf - 3/16/2023
8) HF2059 Revenue Estimate_1 film production credit.pdf - 3/16/2023
9) HF2059 Duluth Chamber Support Letter.pdf - 3/16/2023
10) HF2059 IATSE Local 490 Support Letter.pdf - 3/16/2023
11) HF2059 Mandy June Turpin Support Letter.pdf - 3/16/2023
12) Matt Burns HF2059 Support Letter.pdf - 3/16/2023
13) HF2059 Michelle Scott Support Letter.pdf - 3/16/2023
14) HF2059 AFL Support Letter.pdf - 3/16/2023
15) SAG-AFTRA HF2059 Support Letter.pdf - 3/16/2023
16) HF2059 Sara Hamilton Support Letter.pdf - 3/16/2023
17) HF2059 UMFO Support Letter.pdf - 3/16/2023
18) HF2410 Bill Language.pdf - 3/16/2023
19) HF2410 House Research Summary.pdf - 3/16/2023
20) HF2410 Revenue Estimate Nonprofit Snowmobile Clubs_1.pdf - 3/16/2023
21) HF2757 Bill Language.pdf - 3/16/2023
22) HF2757 Revenue Estimate Debt Financing Modified_pt_1.pdf - 3/16/2023
23) HF1746 Bill Language.pdf - 3/16/2023
24) HF1746 House Research Summary.pdf - 3/16/2023
25) HF1746 Revenue Estimate Natural Gas Fee Exemption_1.pdf - 3/16/2023
26) HF1746 CUB Support Letter.pdf - 3/16/2023
27) HF2256 Bill Language.pdf - 3/16/2023
28) HF2256 House Research Summary.pdf - 3/16/2023
29) HF2256 Revenue Estimate PTE Tax Modifications.pdf - 3/16/2023
30) HF2256 MN Chamber Letter.pdf - 3/16/2023
31) HF2730 Bill Language.pdf - 3/16/2023
32) HF2730 House Research Summary.pdf - 3/16/2023
33) HF2730 Revenue Estimate Unemployment Subtraction.pdf - 3/16/2023
34) HF2730 Star Tribune Article.pdf - 3/16/2023

Audio:
Listen Now

House TV Video:
View Archive

00:45 - HF2277 (Vang) Eligibility for beginning farmer tax credit modified for sale of agricultural asset, credit administration funding provided, sunset of credit repealed, and money appropriated.
08:15 - HF2059 (Lislegard) Individual income tax provisions modified, corporate franchise tax provisions modified, film production credit modified, allocation increased, and sunset repealed.
32:45 - HF2410 (Lislegard) Sales and use tax provisions modified, and exemption for purchases by nonprofit snowmobile clubs expanded.
45:46 - HF2757 (Gomez) Local government debt financing modified.
54:08 - HF1746 (Agbaje) Sales and use tax provisions modified, and temporary exemption for natural gas fees provided.
59:21 - HF2256 (Davids) Individual income tax provisions modified, and pass-through entity tax modified.
1:13:33 - HF2730 (Anderson, Patti) Individual income tax provisions modified, and subtraction for unemployment compensation received in 2021 provided.
Runs 1 hour, 19 minutes.

Show Full Schedule Agenda:

HF2277 (Vang) Eligibility for beginning farmer tax credit modified for sale of agricultural asset, credit administration funding provided, sunset of credit repealed, and money appropriated.
HF2059 (Lislegard) Individual income tax provisions modified, corporate franchise tax provisions modified, film production credit modified, allocation increased, and sunset repealed. (Pending re-referral)
HF2410 (Lislegard) Sales and use tax provisions modified, and exemption for purchases by nonprofit snowmobile clubs expanded.
HF2757 (Gomez) Local government debt financing modified.
HF1746 (Agbaje) Sales and use tax provisions modified, and temporary exemption for natural gas fees provided.
HF2256 (Davids) Individual income tax provisions modified, and pass-through entity tax modified.
HF2730 (P. E. Anderson) Individual income tax provisions modified, and subtraction for unemployment compensation received in 2021 provided.

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 Wednesday, March 15th. 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 Wednesday, March 15th 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.