Welcome to Minnesota House Live Webcast and Mobile Streaming

Streaming link (for public participation): https://www.youtube.com/watch?v=dQY8ujasNhM

1. Overview of the Colorado Statewide Death & Disability Plan
   • FPPA Presentation
     • Chip Weule, Chief Benefits Officers, Fire & Police Pension Association of Colorado (FPPA)
     • Patti Seno, Senior Benefits Administrator, FPPA
     • Joshua Broshears, Benefits Manager, FPPA
        
2. Discussion on what was learned from the Iowa and Colorado Presentations
   • MFPRSI Policy Statement on Mental Injury Factors
      
3. Next Meeting: Thursday, August 20, 2026, at 1:00 p.m.
    
4. Adjourn
    

• "Creating a Retiree Medical Trust: A Fresh Look at a Proven Solution," National Conference on Public Employee Retirement Systems (2022)
• "The Thinning Blue Line: PTSD Benefits for Law Enforcement in Minnesota," Mitchell Hamline Law Journal of Public Policy and Practice (2024)

Agenda to be determined.

1. Welcome
2. Review and approve July 15, 2026, meeting minutes
3. Open Space Property Tax Expenditure Evaluation Report (Property Tax), Minnesota Statutes 2025, section 273.112 (TEB 13.2.03)
   • Discussion and Follow-up from presentation on July 15, 2026
4. Review tax expenditure member evaluations summary and vote on the following tax expenditures to be continued, repealed, or modified in accordance with Minnesota Statutes 2025 section 3.8855, subdivision 5(a)(9), for tax expenditure evaluations presented on July 15, 2026:

• Mortgage Registry Tax Expenditure Bundle:
  •  TEB 9.1.01 Agricultural Loans  
  •  TEB 9.1.02 Government Housing Programs
• Deed Transfer Tax Expenditure Bundle:
  • TEB 10.1.01 Property Partitioned Between Owners
  • TEB 10.1.02 Distribution by Personal Representative
  • TEB 10.1.03 Cemetery Lots
  • TEB 10.1.04 Exchange of Permanent School Fund Lands
  • TEB 10.1.05 Mortgage or Lien Foreclosure Sales
  • TEB 10.1.06 Decree of Marriage Dissolution

5. LBO Presentations of Tax Expenditure Evaluation Reports:
   • Beginning Farmer Management Credit and Credit for Sale of Agricultural Assets Tax Expenditures Evaluation Report (Income Tax), Minnesota Statutes 2025, section 41B.0391 and section 290.06, subdivision 37 and 38, (TEB 1.6.22 and 1.6.23)  
   • Employer Transit Pass Credit Tax Expenditures Evaluation Report (Income and Corporate Tax), Minnesota Statutes 2025, section 290.06, subdivision 28, (TEB 1.6.04 and 2.6.02)
6. LBO Presentation of Initial Reviews and Proposed Objectives for the following tax expenditures:
   1. Green Acres Treatment of Agricultural Land, Minnesota Statutes 2025, section 273.111 (TEB 13.2.02)
   2. Farm and Small Business Property, Minnesota Statutes 2025, section 291.005 and 291.03 (TEB 3.3.03)
   3. Credit for K-12 Education Expenses (Minnesota Education Credit), Minnesota Statutes 2025, section 290.0674 (TEB 1.6.08)
   4. K-12 Education Expenses Subtraction, Minnesota Statutes 2025, section 290.0132, subdivision 4 (TEB 1.4.01)
   5. Contributions to a Section 529 College Savings Plan Subtraction, Minnesota Statutes 2025, section 290.0132, subdivision 23 (TEB 1.4.12)
   6. Section 529 College Savings Plan Credit, Minnesota Statutes 2025, section 290.0684 and 290.06, subdivision 4 (TEB 1.6.21)
   7. AmeriCorps National Service Education Awards, Minnesota Statutes 2025, section 290.0132, subdivision 16 (TEB 1.4.11)
   8. Discharged Student Loan Debt Subtraction, Minnesota Statutes 2025, section 290.0132, subdivision 24 (TEB 1.4.13)
7. Agenda items for next meeting
8. Other items as determined by the co-chairs
9.  Adjourn

DOCUMENTS: Meeting documents may be found on the Tax Expenditure Review Commission meeting webpage.

VIEW COMMISSION MEETING: Meeting may be viewed on the LBO YouTube channel.

1. Approval of Minutes
2. Discussion and Approval of 2026 Compensation Council Report
3. Discussion of 2027 Compensation Council Data

TBD

LSOHC ML 2027 / FY 2028 Proposal Hearings. 

Full agenda to be determined.

LSOHC ML 2027 / FY 2028 Proposal Hearings. 

Full agenda to be determined.

TBD