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Taxes

TWENTY-SIXTH MEETING

2025-2026 Regular Session - Thursday, April 10, 2025

STATE OF MINNESOTA TWENTY-SIXTH MEETING
HOUSE OF REPRESENTATIVES NINETY-FOURTH SESSION

Taxes Committee
MINUTES

Representative Davids, Chair of the Taxes Committee, called the meeting to order at 10:15AM on April, 10, 2025, in Room 120 of the State Capitol Building. A quorum was present.

The Committee Legislative Assistant noted the roll

Members present:
DAVIDS, Greg, GOP Chair
GOMEZ, Aisha, DFL Chair
JOY, Jim, GOP Vice Chair
NORRIS, Matt, DFL Vice Chair
ANDERSON, Patti
ELKINS, Steve
FREIBERG, Mike
HANSON, Jessica
HARDER, Bobbie
HER, Kaohly
HUOT, John
JOHNSON, Wayne
KOZLOWSKI, Liish
LEE, Liz
ROACH, Drew
ROBBINS, Kristin
SCHWARTZ, Erica
SMITH, Andy
STEPHENSON, Zack
SWEDZINSKI, Chris
WARWAS, Cal
WIENER, Mike
WITTE, Jeff
YOUAKIM, Cheryl
Excused:

Representative Elkins moved the minutes from April 9, 2025 be approved. THE MOTION PREVAILED.


HF912 (Quam) Private letter ruling program established, and reports required.
Chair Davids moved HF912 before the committee.
Testifying:
Melissa Tape, Director of Appeals, Legal Services, and Disclosure, Department of Revenue
Chris Martin, CPA, Eide Bailey
Geno Fragnito, Director of Government Relations, Minnesota Society of CPA’s

Chair Davids laid over HF912 for possible inclusion in the Tax Omnibus Bill.

HF2006 (Joy) Tax increment financing; use of unobligated increment clarified, and expiration extended.
Representative Joy moved HF2006 before the committee.
Representative Joy moved the H2006A2 Amendment. THE MOTION PREVAILED AND THE AMENDMENT WAS ADOPTED.
Testifying:
Jason Nord, TIF Division Director, Office of the State Auditor Kyle Makarios, Lobbyist, Minnesota Building and Construction Trades Council
Bill Griffith, Lobbyist, Larkin Hoffman Law Firm
Greg Hunt, Economic Development Manager, St. Louis Park
Representative Joy renewed his motion that HF2006, as amended, be laid over for possible inclusion in the Tax Omnibus Bill.

HF3140 (Swedzinski) Marshall; special tax increment financing rules authorized.
Representative Swedzinski moved HF3140 before the committee.
Testifying:
Bob Byrnes, Mayor, City of Marshall
Sharon Hanson, City Administrator, City of Marshall

Representative Swedzinski renewed his motion that HF3140 be laid over for possible inclusion in the Tax Omnibus Bill.

HF2360 (Swedzinski) New markets tax credit established, report required, and money appropriated.
Representative Swedzinski moved HF2360 before the committee.
Representative Swedzinski moved the H2360A1 Amendment. THE MOTION PREVAILED AND THE AMENDMENT WAS ADOPTED.
Testifying:
Alex Stepanek, Senior Associate, Advantage Capital
Jason Wobbema, Owner of Advanced Machine Guarding Solutions, Hibbing (virtual)

Representative Swedzinski renewed his motion that HF2360, as amended, be laid over for possible inclusion in the Tax Omnibus Bill.

Representative Swedzinski renewed his motion that HF3140 be laid over for possible inclusion in the Tax Omnibus Bill.

HF 2048 (Davids) Individual income tax; correction of errors regarding the taxable year to which a deductible contribution is attributed required.

Chair Davids moved HF2048 before the committee.

Chair Davids laid over 2048 for possible inclusion in the Tax Omnibus Bill.

HF950 (Davids) Individual income tax exemption provided for income earned by certain non-resident employees.
Douglas L. Lindholm, Special Counsel, Council on State Taxation (COST) (virtual)
Geno Fragnito, Director of Government Relations, Minnesota Society of CPA’s
Gavin Hanson, Fiscal and Economic Policy Director, Minnesota Business Partnership

The meeting was adjourned at 11:33 AM.


_________________________________________
Representative Greg Davids, Chair

__________________________________________
Jennifer H. Goblirsch, Committee Legislative Assistant
More Info On This Meeting..
Bills Added:
  • HF2048 (Davids) - Individual income tax; correction of errors regarding the taxable year to which a deductible contribution is attributed required.
  • HF2360 (Swedzinski) - New markets tax credit established, report required, and money appropriated.
  • HF2006 (Joy) - Tax increment financing; use of unobligated increment clarified, and expiration extended.
  • HF950 (Davids) - Individual income tax exemption provided for income earned by certain nonresident employees.
  • HF912 (Quam) - Private letter ruling program established, and reports required.
  • HF3140 (Swedzinski) - Marshall; special tax increment financing rules authorized.
House TV Video:
View Archive

01:02 - HF912 (Quam) Private letter ruling program established, and reports required.
22:15 - HF2006 (Joy) Tax increment financing; use of unobligated increment clarified, and expiration extended.
33:40 - HF3140 (Swedzinski) Marshall; special tax increment financing rules authorized.
43:09 - HF2360 (Swedzinski) New markets tax credit established, report required, and money appropriated.
55:08 - HF2048 (Davids) Individual income tax; correction of errors regarding the taxable year to which a deductible contribution is attributed required.
58:26 - HF950 (Davids) Individual income tax exemption provided for income earned by certain nonresident employees.
Runs 1 hour, 18 minutes.


I. Call to Order
II. HF2048 (Davids) - Individual income tax; correction of errors regarding the taxable year to which a deductible contribution is attributed required.
III. HF2360 (Swedzinski) - New markets tax credit established, report required, and money appropriated.
IV. HF2006 (Joy) - Tax increment financing; use of unobligated increment clarified, and expiration extended.
V. HF950 (Davids) - Individual income tax exemption provided for income earned by certain nonresident employees.
VI. HF912 (Quam) - Private letter ruling program established, and reports required.
VII.HF3140 (Swedzinski) - Marshall TIF
VIII. Adjourn

*Bill Removed* HF2931 (Keeler) - Allocation to the border city enterprise zones increased, tax reduction authority modified, and restrictions removed.

Written testimony or requests to testify in person are due via e-mail to the GOP Committee Administrator sam.moyer@house.mn.gov by 1:00 PM on Wednesday, April 9th, 2025