Welcome to Minnesota House Live Webcast and Mobile Streaming

Public viewing is available on YouTube.

1. Roll call attendance

2. Approve Minutes
Minutes from September 9, 2026

3. For Review: Eligible Expenses
Preliminary List of Approved Eligible Expenses (as of 9/9/26)

4. Discussion and Possible Action: Prohibited Expenses
Potential list of Updated Prohibited Expenses

5. Public Testimony
The public is asked to keep their comments brief. If you would like to testify, please contact Diana Griffith at diana.griffith@lccmr.mn.gov by 4:00 pm the day before the meeting. Please specify to which agenda item your testimony relates and the form of your testimony (oral or written). The chair will accommodate testimony at the requested agenda item as time allows.

6. Adjourn

1. Welcome
2. Review and approve August 19, 2026, meeting minutes
3. Review tax expenditure member evaluations summary and vote on the following tax expenditures to be continued, repealed, or modified in accordance with Minnesota Statutes 2025, section 3.8855, subdivision 5(a)(9), for tax expenditure evaluations presented on August 19, 2026: 

• TEB 13.2.03 Open Space Tax Expenditure
• TEB 1.6.22 Beginning Farmer Management Credit Tax Expenditure
• TEB 1.6.23 Credit for Sale of Agricultural Assets Tax Expenditure 
• Employer Transit Pass Credit Tax Expenditure Bundle:
  • TEB 1.6.04 Employer Transit Credit (Income Tax)
  • TEB 2.6.02 Employer Transit Credit (Corporate Tax)

4. LBO Presentation of Initial Reviews and Proposed Objectives for the following tax expenditures:
   • Green Acres Treatment of Agricultural Land, Minnesota Statutes 2025, section 273.111 (TEB 13.2.02)
   • Farm and Small Business Property (Subtraction), Minnesota Statutes 2025, section 291.005 and 291.03 (TEB 3.3.03)
   • Military Pension and Retirement Pay (Subtraction), Minnesota Statutes 2025, section 290.0132. subdivision 21 (TEB 1.4.08)
   • Credit for Past Military Service, I.R.C. section 21 and Minnesota Statutes 2025, section 290.067 (TEB 1.6.05)
   • Credit for K-12 Education Expenses (Minnesota Education Credit), Minnesota Statutes 2025, section 290.0674 (TEB 1.6.08)
   • K-12 Education Expenses Subtraction, Minnesota Statutes 2025, section 290.0132, subdivision 4 (TEB 1.4.01)
   • Contributions to a Section 529 College Savings Plan Subtraction, Minnesota Statutes 2025, section 290.0132, subdivision 23 (TEB 1.4.12)
   • Section 529 College Savings Plan Credit, Minnesota Statutes 2025, section 290.0684 and 290.06, subdivision 4 (TEB 1.6.21)
   • AmeriCorps National Service Education Awards (Subtraction), Minnesota Statutes 2025, section 290.0132, subdivision 16 (TEB 1.4.11)
   • Discharged Student Loan Debt Subtraction, Minnesota Statutes 2025, section 290.0132, subdivision 24 (TEB 1.4.13)
   • Consumer Purchases Made Out-of-State (Exemption), Minnesota Statutes 2025, section 297G.07, subdivision 2 (TEB 7.1.01)
   • Home Production and Use (Exemption), Minnesota Statutes 2025, section 297G.07, subdivision 1(6) (TEB 7.1.02)
   • Wine for Sacramental Purposes (Exemption), Minnesota Statutes 2025, section 297G.07, subdivision 1(7) and 340A.316 (TEB 7.1.05)
   • Shipments of Wine for Personal Use (Exemption), Minnesota Statutes 2025, section 297G.07, subdivision 1(5) and 340A.417 (TEB 7.1.06)
   • Essential Tangible Goods Sales Tax Exemptions Bundle, Minnesota Statutes 2025, section 297A.67, subdivisions 2, 7, 8, 10, 17, 27 and 297A.68, subdivision 10 (TEB 4.1.01-4.1.06, 4.1.08, and 4.1.09)    
   • Film Production Credit, Minnesota Statutes 2025, section 290.06 Subdivision 39, 297I.20 Subdivision 4 and 116U.27 (TEB 1.6.13, 2.6.05 and 12.4.02)
5. Agenda items for next meeting
6. Other items as determined by the co-chairs
7.  Adjourn

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

VIEW COMMISSION MEETING: Meetings may be viewed on the MN House Public Info - HTV4.

TBD

Meeting Materials will be made available online at the 2026 Council Meetings webpage on the
Lessard-Sams Outdoor Heritage Council (LSOHC) website at lsohc.mn.gov.

This hybrid meeting may be viewed live and remotely on the LSOHC YouTube page.

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To learn more about requesting an accommodation, please visit the FAQs for Disability Access or contact the Legislative Coordinating Commission at accessibility.coordinator@lcc.mn.gov.

Notice: This meeting is being held in accordance with Minnesota Statutes 13D.015.

TBD