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Taxes

TWENTY-SECOND MEETING

2021-2022 Regular Session - Wednesday, March 24, 2021

STATE OF MINNESOTA TWENTY-SECOND MEETING
HOUSE OF REPRESENTATIVES NINETY-SECOND SESSION

TAX COMMITTEE

MINUTES

Representative Paul Marquart, Chair of the Committee, called the virtual Tax Committee meeting to order at 1:00 P.M. on Wednesday, March 24, 2021 pursuant to House rule 10.01. The meeting is being broadcast via Zoom and House Public Information Services.

The Committee Legislative Assistant noted the roll.

Members present:

MARQUART, Paul CHAIR
LISLEGARD, Dave VC
DAVIDS, Greg Lead
AGBAJE, Esther
CARLSON, Andrew
DETTMER, Bob
GAROFALO, Pat
GOMEZ, Aisha
HER, Kaohly
HERTAUS, Jerry
HOWARD, Michael
MCDONALD, Joe
MILLER, Tim
MORAN, Rena
MORTENSON, Erik
ROBBINS, Kristin
SANDELL, Steve
SCHULTZ, Jennifer
STEPHENSON, Zack
SWEDZINSKI, Chris
YOUAKIM, Cheryl

A quorum was present.

Representative Lislegard moved the approval of the March 23, 2021 minutes. THE MOTION PREVAILED.

HF 2293 (Franson) Alexandria; disaster recovery related to properties destroyed by fire sales tax exemption provided, and money appropriated.

Representative Swedzinski moved that HF 2293 be laid over for possible inclusion in an omnibus bill.

Representative Marquart moved the H2293DE1 amendment. THE AMENDMENT WAS ADOPTED.

Representative Franson presented the bill.

Providing testimony:

Cammie Rassett, business owner
Andy Rassett, business owner

Representative Swedzinski renewed his motion that HF 2293, as amended, be laid over for possible inclusion in an omnibus bill.

Vice-Chair Lislegard assumed the gavel at 1:16 P.M.

HF 1456 (Marquart) Agricultural asset sale beginning farmer tax credit eligibility modified.

Representative Marquart moved that HF 1456 be laid over for possible inclusion in an omnibus bill.

Representative Marquart moved the H1456A2 amendment. THE AMENDMENT WAS ADOPTED.

Providing testimony:

Brad Kluver, Dutch Creek Farms
Amanda Koehler, Land Stewardship Project

Representative Marquart renewed his motion that HF 1456, as amended, be laid over for possible inclusion in an omnibus bill.

HF 2114 (Marquart) Individual income tax and corporate franchise tax modified, previously taxed income addition created, and foreign corporations deemed to be domestic corporations.

Representative Marquart moved that HF 2114 be laid over for possible inclusion in an omnibus bill.

Providing testimony:

Rebecca Foley, Phoenix Growth Systems
Darwin Dyce, Farmer
Jill Larson, Minnesota Business Partnership
Fred Nicely, Council on State Taxation

Representative Marquart renewed his motion that HF 2114 be laid over for possible inclusion in an omnibus bill.

Chair Marquart assumed the gavel at 2:24 P.M.

Chair Marquart called a recess at 2:30 P.M.

Chair Marquart reconvened the Tax Committee at 6:02 P.M.

HF 2228 (Howard) Worldwide combined reporting required.

Representative Howard moved that HF 2228 be laid over for possible inclusion in an omnibus bill.

Providing testimony:

Davis Senseman, Davis Law Office
Beth Kadoun, Minnesota Chamber of Commerce

Representative Howard renewed his motion that HF 2228 be laid over for possible inclusion in an omnibus bill.

HF 1975 (Lislegard) Film production credit proposed, and credit allowed to be transferrable to offset insurance premium tax.

Representative Lislegard moved that HF 1975 be laid over for possible inclusion in an omnibus bill.

Representative Lislegard moved the H1975A1 amendment. THE AMENDMENT WAS ADOPTED.
Providing testimony:

Melodie Bahan, Minnesota Film & TV
Emily Larson, Duluth Mayor
Brian Simpson, IATSE local 490
Ed Reynoso, Teamsters Joint Council 32
Van Hayden, Directors Guild of America

Representative Lislegard renewed his motion that HF 1975, as amended, be laid over for possible inclusion in an omnibus bill.

HF 1733 (Hansen) Counties allowed to collect soil and water conservation district fees on deed transfer and mortgage registration, and clean water fund grant eligibility for counties established.

Representative Marquart moved that HF 1733 be re-referred to the Environment and Natural Resources Policy and Finance Committee.

Representative Marquart moved the H1733A4 amendment. THE AMENDMENT WAS ADOPTED.

Representative Hansen presented the bill.

Providing testimony:

Amanda Koehler, Land Stewardship Project
Paul Eger, Minnesota Realtors
Amber Bougie, Minnesota County Recorders Association & MACO
Brian Martinson, Association of Minnesota Counties

Representative Marquart renewed his motion that HF 1733, as amended, be re-referred to the Environment and Natural Resources Policy and Finance Committee.

The clerk took the roll.


MEMBERS AYE NAY ABSTAIN ABSENT
MARQUART, Paul CHAIR X
LISLEGARD, Dave VC X
DAVIDS, Greg Lead X
AGBAJE, Esther X
CARLSON, Andrew X
DETTMER, Bob X
GAROFALO, Pat X
GOMEZ, Aisha X
HER, Kaohly X
HERTAUS, Jerry X
HOWARD, Michael X
MCDONALD, Joe X
MILLER, Tim X
MORAN, Rena X
MORTENSON, Erik X
ROBBINS, Kristin X
SANDELL, Steve X
SCHULTZ, Jennifer X
STEPHENSON, Zack X
SWEDZINSKI, Chris X
YOUAKIM, Cheryl X

TOTAL 11 8 2

On a vote of 11 AYES, 8 NAYES and 2 ABSENT THE MOTION PREVAILED.

The meeting was adjourned at 7:30 P.M.









Representative Paul Marquart, Chair




Urszula Gryska,
Committee Legislative Assistant
More Info On This Meeting..
Bills Added:
  • HF2114 (Marquart) - Individual income tax and corporate franchise tax modified, previously taxed income addition created, and foreign corporations deemed to be domestic corporations.
  • HF2228 (Howard) - Worldwide combined reporting required.
  • HF1456 (Marquart) - Agricultural asset sale beginning farmer tax credit eligibility modified.
  • HF1975 (Lislegard) - Individual income and corporate franchise provisions modified, film production credit proposed, and credit allowed to be transferrable to offset insurance premium tax.
  • HF1733 (Hansen) - Counties required to collect soil and water conservation district fees on deed transfer and mortgage registration.
  • HF2293 (Franson) - Alexandria; disaster recovery related to properties destroyed by fire sales tax exemption provided, and money appropriated.
Documents:
House TV Video:
View Archive

04:25 - HF2293 (Franson) Alexandria; disaster recovery related to properties destroyed by fire sales tax exemption provided, and money appropriated.
15:15 - HF1456 (Marquart) Agricultural asset sale beginning farmer tax credit eligibility modified.
47:35 - HF2114 (Marquart) Individual income tax and corporate franchise tax modified, previously taxed income addition created, and foreign corporations deemed to be domestic corporations.
The committee recessed.
Runs 1 hour, 29 minutes.

House TV Video:
View Archive

00:00 - HF2228 (Howard) Worldwide combined reporting required.
13:05 - HF1975 (Lislegard) Individual income and corporate franchise provisions modified, film production credit proposed, and credit allowed to be transferrable to offset insurance premium tax.
1:00:02 - HF1733 (Hansen) Counties allowed to collect soil and water conservation district fees on deed transfer and mortgage registration, and clean water fund grant eligibility for counties established.
Runs 1 hour, 28 minutes.


I. HF 2114 (Marquart) Individual income tax and corporate franchise tax modified, previously taxed income addition created, and foreign corporations deemed to be domestic corporations
II. HF 2228 (Howard) Worldwide combined reporting required
III. HF 1456 (Marquart) Agricultural asset sale beginning farmer tax credit eligibility modified
IV. HF 1975 (Lislegard) Film production credit proposed, and credit allowed to be transferrable to offset insurance premium tax
V. HF 1733 (Hansen) Counties allowed to collect soil and water conservation district fees on deed transfer and mortgage registration, and clean water fund grant eligibility for counties established
VI. HF 2293 (Franson) Alexandria; disaster recovery related to properties destroyed by fire sales tax exemption provided, and money appropriated

Other bills may be added to the agenda. Tax Committee will meet at 6pm to finish any remaining bills that were not heard in the 1pm time slot.

If you are interested in providing testimony on any of these bills, please contact the committee administrator at: nathan.jesson@house.mn no later than 5pm the day before the hearing. Written testimony is encouraged.

This remote may be viewed via the House webcast page: https://www.house.leg.state.mn.us/htv/schedule.asp NOTE HTV1 and HTV2 will have live closed captioning. Video archives of HTV 3, 4, and 5 will have closed captions added. Other reasonable accessibility accommodations may be made with advance notice.

If you have questions about the accessibility of remote hearings or require an accommodation, please contact Jenny Nash at jenny.nash@house.mn or by leaving a message at 651-296-4122. Do not contact her with questions about the substance of the agenda.

This remote hearing is taking place pursuant to Rule 10.01.
More Info On This Meeting..
Bills Added:
  • HF2114 (Marquart) - Individual income tax and corporate franchise tax modified, previously taxed income addition created, and foreign corporations deemed to be domestic corporations.
  • HF2228 (Howard) - Worldwide combined reporting required.
  • HF1456 (Marquart) - Agricultural asset sale beginning farmer tax credit eligibility modified.
  • HF1975 (Lislegard) - Individual income and corporate franchise provisions modified, film production credit proposed, and credit allowed to be transferrable to offset insurance premium tax.
  • HF1733 (Hansen) - Counties required to collect soil and water conservation district fees on deed transfer and mortgage registration.
House TV Video:
View Archive

04:25 - HF2293 (Franson) Alexandria; disaster recovery related to properties destroyed by fire sales tax exemption provided, and money appropriated.
15:15 - HF1456 (Marquart) Agricultural asset sale beginning farmer tax credit eligibility modified.
47:35 - HF2114 (Marquart) Individual income tax and corporate franchise tax modified, previously taxed income addition created, and foreign corporations deemed to be domestic corporations.
The committee recessed.
Runs 1 hour, 29 minutes.

House TV Video:
View Archive

00:00 - HF2228 (Howard) Worldwide combined reporting required.
13:05 - HF1975 (Lislegard) Individual income and corporate franchise provisions modified, film production credit proposed, and credit allowed to be transferrable to offset insurance premium tax.
1:00:02 - HF1733 (Hansen) Counties allowed to collect soil and water conservation district fees on deed transfer and mortgage registration, and clean water fund grant eligibility for counties established.
Runs 1 hour, 28 minutes.


I. At 6pm tax committee will take up the remaining bills that were not heard in the 1pm time slot.

If you are interested in providing testimony on any of these bills, please contact the committee administrator at: nathan.jesson@house.mn no later than 5pm the day before the hearing. Written testimony is encouraged.

This remote may be viewed via the House webcast page: https://www.house.leg.state.mn.us/htv/schedule.asp NOTE HTV1 and HTV2 will have live closed captioning. Video archives of HTV 3, 4, and 5 will have closed captions added. Other reasonable accessibility accommodations may be made with advance notice.

If you have questions about the accessibility of remote hearings or require an accommodation, please contact Jenny Nash at jenny.nash@house.mn or by leaving a message at 651-296-4122. Do not contact her with questions about the substance of the agenda.

This remote hearing is taking place pursuant to Rule 10.01.