1.1.................... moves to amend H.F. No. 3669, the second engrossment, as follows:
1.2Page 84, line 10, delete everything after the period
1.3Page 84, delete line 11
1.4Page 221, after line 16, insert:

1.5    "Section 1. Minnesota Statutes 2021 Supplement, section 3.8855, subdivision 4, is amended
1.6to read:
1.7    Subd. 4. Duties. (a) In the first For not more than three years after the commission is
1.8established, the commission must complete an initial review of the state's tax expenditures.
1.9The initial review must identify the purpose of each of the state's tax expenditures, if none
1.10was identified in the enacting legislation in accordance with section 3.192. The commission
1.11may also identify metrics for evaluating the effectiveness of an expenditure.
1.12(b) In each year following the initial review under paragraph (a), the commission must
1.13review and evaluate Minnesota's tax expenditures on a regular, rotating basis. The
1.14commission must establish a review schedule that ensures each tax expenditure will be
1.15reviewed by the commission at least once every ten years. The commission may review
1.16expenditures affecting similar constituencies or policy areas in the same year, but the
1.17commission must review a subset of the tax expenditures within each tax type each year.
1.18To the extent possible, the commission must review a similar number of tax expenditures
1.19within each tax type each year. The commission may decide not to review a tax expenditure
1.20that is adopted by reference to federal law.
1.21(c) Before December 1 of the year a tax expenditure is included in a commission report,
1.22the commission must hold a public hearing on the expenditure, including but not limited to
1.23a presentation of the review components in subdivision 5.
1.24EFFECTIVE DATE.This section is effective the day following final enactment.

2.1    Sec. 2. Minnesota Statutes 2021 Supplement, section 3.8855, subdivision 7, is amended
2.2to read:
2.3    Subd. 7. Report to legislature. (a) By December 15 of each year, the commission must
2.4submit a written report to the legislative committees with jurisdiction over tax policy. The
2.5report must detail the results of the commission's review of tax expenditures in for the
2.6previous calendar year, including the review components detailed in subdivision 5.
2.7(b) Notwithstanding paragraph (a), during the period of initial review under subdivision
2.84, the report may be limited to the purpose statements and metrics for evaluating the
2.9effectiveness of expenditures, as identified by the commission. The report may also include
2.10relevant publicly available data on an expenditure.
2.11(c) The report may include any additional information the commission deems relevant
2.12to the review of an expenditure.
2.13(d) The legislative committees with jurisdiction over tax policy must hold a public
2.14hearing on the report during the regular legislative session in the year following the year in
2.15which the report was submitted.
2.16EFFECTIVE DATE.This section is effective the day following final enactment."
2.17Renumber the sections in sequence and correct the internal references
2.18Amend the title accordingly