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Taxes

FIFTY-THIRD MEETING

2025-2026 Regular Session - Tuesday, April 28, 2026

STATE OF MINNESOTA FIFTY-THIRD 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 28, 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
AGBAJE, Esther
ANDERSON, Patti
ELKINS, Steve
FREIBERG, Mike
HARDER, Bobbie
HOLLINS, Athena
HOWARD. Michael
HUOT, John
JOHNSON, Wayne
KOZLOWSKI, Liish
LEE, Liz
ROACH, Drew
ROBBINS, Kristin
SCHWARTZ, Erica
SMITH, Andy
WARWAS, Cal
WIENER, Mike
WITTE, Jeff
YOUAKIM, Cheryl
Excused:
SWEDZINSKI, Chris


Representative Elkins moved the minutes from April 23, 2026 be approved. THE MOTION PREVAILED.

HF4769 (Davids) Trade or business income apportionment; foreign sales factors required in apportionment percentage of certain taxpayers.

Chair Davids moved HF4769 before the committee.

Chair Davids presented his bill.
Testifying:
Adam Kazda, Director-State Government Affairs, Anheuser Busch
Bryan Dixon, Senior Director-State Tax Strategy, Anheuser Busch
Larissa Stone, Director-State Income Tax Strategy, Anheuser Busch
Brian Cook, Tax & Fiscal Policy Director, MN Chamber of Commerce

Chair Davids laid over HF4769 for possible inclusion in a Tax Omnibus bill.


HF4923 (Johnson) Cottage Grove; refundable exemption provided for construction material for clean water infrastructure.
Chair Davids moved HF4923 before the committee.
Chair Davids moved the H4923A1 amendment before the committee. THE MOTION PREVAILED.
Chair Davids moved the A26-0162 amendment before the committee. THE MOTION PREVAILED.


Representative Johnson presented his bill.
Testifying:
Ryan Burfeind, Public Works Director, City of Cottage Grove

Chairman Davids laid over HF4923, as amended, for possible inclusion in the Tax Omnibus Bill.


HF2823 (Burkel) Independent School District No. 561, Goodridge; refundable sales and use tax exemption provided for construction materials for certain projects.

Chair Davids moved HF2823 before the committee.
Chair Davids moved the H2823A1 amendment before the committee THE MOTION PREVAILED.

Representative Burkel presented his bill.
Testifying:
Tom Loberg, Superintendent, Goodridge Public Schools

Chair Davids laid over HF2823, as amended, for possible inclusion in the Tax Omnibus Bill.


HF4949 (Zeleznikar) Sports and events reimbursement program established, and reports required.
Chair Davids moved HF4949 before the committee.
Chair Davids moved the H4949A2 amendment before the committee. THE MOTION PREVAILED.
Chair Davids moved the H4949A3 amendment before the committee. THE MOTION PREVAILED.

Representative Zeleznikar presented her bill.
Testifying:
Dalton Danielson, Fiscal Policy Director, Minnesota Business Partnership
John Klinkenberg, Chief Operating Officer, Minnesota Sports and Events
Lou Nanne, Former Professional Hockey Player (video)
Jess Graba, Owner, Midwest Gymnastics/ Suni Lee's Olympic Coach
Sherrill Lindsey, Principal, Hall Elementary in Minneapolis
Dr. William Campbell, Principal, Olson Middle School in Minneapolis(video)


Chair Davids laid over HF4949, as amended, for possible inclusion in the Tax Omnibus Bill.








HF3172 (Anderson, P.H.) Rebate from the solid waste management tax for materials removed from the waste stream for recycling, composting, or reuse required; and money appropriated.
Chair Davids moved HF3172 before the committee.
Chair Davids moved the HF3172A6 amendment before the committee. THE MOTION PREVAILED.

Testifying:
Lucy Mullany, Vice President of Policy & Communications, Eureka Recycling
Emily Barker, Executive Director, Reuse Minnesota
Sam Holl, Board Chair, Minnesota Resource Recovery Association



Chair Davids laid over HF3172, as amended, for possible inclusion in the Tax Omnibus Bill.


The meeting was adjourned at 12:07 AM.


_________________________________________
Representative Greg Davids, Chair

__________________________________________
Jennifer H, Goblirsch, Committee Legislative Assistant
More Info On This Meeting..
Bills Added:
  • HF4769 (Davids) - Trade or business income apportionment; foreign sales factors required in apportionment percentage of certain taxpayers.
  • HF3172 (Anderson) - Rebate from the solid waste management tax for materials removed from the waste stream for recycling, composting, or reuse required; and money appropriated.
  • HF4949 (Zeleznikar) - Sports and events reimbursement program established, and reports required.
  • HF4923 (Johnson) - Cottage Grove; refundable exemption provided for construction material for clean water infrastructure.
  • HF2823 (Burkel) - Independent School District No. 561, Goodridge; refundable sales and use tax exemption provided for construction materials for certain projects.
House TV Video:
View Archive

00:36 - HF4769 (Davids) Trade or business income apportionment; foreign sales factors required in apportionment percentage of certain taxpayers.
30:50 - HF4923 (Johnson, W.) Cottage Grove; refundable exemption provided for construction material for clean water infrastructure.
49:13 - HF2823 (Burkel) Independent School District #561, Goodridge; refundable sales and use tax exemption provided for construction materials for certain projects.
56:56 - HF4949 (Zeleznikar) Sports and events reimbursement program established, and reports required.
1:36:55 - HF3172 (Anderson, P.H.) Rebate from the solid waste management tax for materials removed from the waste stream for recycling, composting, or reuse required; and money appropriated.
Runs 1 hour, 53 minutes.


I. Call to Order
II. Approval of Minutes
III. HF 4769 (Davids) - Trade or business income apportionment; foreign sales factors required in apportionment percentage of certain taxpayers.
IV. HF4923 (Johnson) - Cottage Grove; refundable exemption provided for construction materials for street rehabilitation project.
V. HF2823 (Burkel) - Independent School District No. 561, Goodridge; refundable sales and use tax exemption provided for construction materials for certain projects.
VI. HF4949 (Zeleznikar) - Sports and events reimbursement program established, and reports required.
VII. HF3172 (Anderson, P.H.) - Rebate from the solid waste management tax for materials removed from the waste stream for recycling, composting, or reuse required; and money appropriated.
VIII. Adjourn


Written testimony or requests to testify in person are due via e-mail to the Committee Administrator
sam.moyer@house.mn.gov by 1:00 PM on Monday, April 27th, 2026.