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Taxes

TWENTY-EIGHTH MEETING

2019-2020 Regular Session - Wednesday, March 20, 2019

STATE OF MINNESOTA TWENTY-EIGHTH MEETING
HOUSE OF REPRESENTATIVES NINETY-FIRST SESSION

TAX COMMITTEE

MINUTES

Representative Paul Marquart, Chair of the Committee, called the meeting to order at 8:00 A.M. on, Wednesday, March 20, 2019, in Room 5 of the State Office Building. A quorum was present.

The Committee Legislative Assistant noted the roll.

Members present:

MARQUART, Paul, (Chair)
LISLEGARD, Dave (Vice-Chair)
DAVIDS, Greg, Lead
BECKER-FINN, Jamie
BRAND, Jeff
CARLSON, Lyndon
ERICKSON, Sondra
FABIAN, Dan
GOMEZ, Aisha
LESCH, John
LIEN, Ben
LOEFFLER, Diane
MCDONALD, Joe
O’NEILL, Marion
PETERSBURG, John
SCHOMACKER, Joe
SCHULTZ, Jennifer
SWEDZINSKI, Chris
YOUAKIM, Cheryl

Members excused:

XIONG, Tou

Representative Lislegard moved that the minutes of March 19, 2019 be adopted. THE MOTION PREVAILED.

HF 1849 (Hornstein) Domestic corporation definition expanded to include foreign corporations incorporated in or doing business in tax havens

Representative Carlson moved HF 1849 be laid over for possible inclusion in the omnibus bill.

Representative Carlson moved the H1849A1 amendment. THE AMENDMENT WAS ADOPTED.

Testifiers:

Cynthia Templin, House Fiscal staff
Jill Larson, Minnesota Business Partnership
Beth Kadoun, Minnesota Chamber of Commerce
Joanna Bayers, Minnesota Department of Revenue

Representative Carlson renewed his motion that HF 1849, as amended, be laid over for possible inclusion in the omnibus bill.

HF 2429 (Loeffler) Tax effect of transactions without economic substance disallowed, and penalty imposed

Representative Loeffler moved HF 2429 be laid over for possible inclusion in the omnibus bill.

Testifiers:

Melissa Tape, Minnesota Department of Revenue
Beth Kadoun, Minnesota Chamber of Commerce
Jill Larson, Minnesota Business Partnership

Representative Loeffler renewed her motion that HF 2429 be laid over for possible inclusion in the omnibus bill.

The meeting was adjourned at 9:35 A.M.















Representative Paul Marquart, Chair




Urszula Gryska,
Committee Legislative Assistant
More Info On This Meeting..
Bills Added:
  • HF1849 (Hornstein) - Domestic corporation definition expanded to include foreign corporations incorporated in or doing business in tax havens.
  • HF2429 (Loeffler) - Tax effect of transactions without economic substance disallowed, and penalty imposed.
  • HF2530 (Schultz) - Dividends received deduction for debt financed stock reduced.
House TV Video:
View Archive

00:39 - HF1849 (Hornstein) Domestic corporation definition expanded to include foreign corporations incorporated in or doing business in tax havens.
1:15:32 - HF2429 (Loeffler) Tax effect of transactions without economic substance disallowed, and penalty imposed.
Runs 1 hour, 35 minutes.


I. HF 1849 (Hornstein) Domestic corporation definition expanded to include foreign corporations incorporated in or doing business in tax havens
II. HF 2429 (Loeffler) Tax effect of transactions without economic substance disallowed, and penalty imposed
III. HF 2530 (Schultz) Dividends received deduction for debt financed stock reduced