Taxes

ELEVENTH MEETING

2023-2024 Regular Session - Thursday, February 2, 2023

STATE OF MINNESOTA
HOUSE OF REPRESENTATIVE ELEVENTH MEETING
NINETY-THIRD SESSION

TAXES MINUTES

Representative Aisha Gomez, Chair of the Committee on Taxes, called the meeting to order at 1:02 PM on February 2, 2023 in Room 5 of the State Office Building.

The Committee Legislative Assistant noted the roll.

Members present:
GOMEZ, Aisha, Chair
NORRIS, Matt, Vice Chair
DAVIDS, Greg, Minority Lead
AGBAJE, Esther
ANDERSON, Patti
BRAND, Jeff
ELKINS, Steve
HOWARD, Michael
JOY, Jim
KOZNICK, Jon
LEE, Liz
LISLEGARD, Dave
OLSON, Bjorn
OLSON, Liz
PINTO, Dave
ROBBINS, Kristin
SMITH, Andy
SWEDZINSKI, Chris
WIENER, Mike
WITTE, Jeff
YOUAKIM, Cheryl

A quorum was present.

Vice Chair Norris moved the minutes from February 1, 2023. THE MOTION PREVAILED.

HF 915 (Norris) A bill for an act relating to taxation; individual income; expanding the Minnesota education credit; making related technical changes; amending Minnesota Statutes 2022, section 290.0674, subdivisions 1, 2, by adding a subdivision; repealing Minnesota Statutes
2022, section 290.0674, subdivision 2a.

Representative Norris moved that HF 915 be laid over for possible inclusion in the Taxes Omnibus bill.

Representative Norris presented HF 915.

Testifying on HF 915:
• Erin Martin, Director of Minnesota Afterschool Advance, Youthprise
• Sri Latha Ganti, Owner, Mathnasium of Bloomington, Chanhassen and Minnetonka
• Al Flowers, Founder, United Black Agenda
Representative Robbins moved the H0915A2 amendment.

Representative Robbins requested a roll call on H0915A2.

The clerk took the roll on H0915A2:

AYES
Anderson
Joy
Koznick
Olson, B.
Robbins
Swedzinski
Wiener
Witte

NAYS
Gomez
Norris
Davids
Agbaje
Brand
Elkins
Howard
Lee
Lislegard
Olson, L.
Pinto
Smith
Youakim

There being 8 ayes and 13 nays, THE MOTION DID NOT PREVAIL.

Representative Norris renewed the motion that HF 915 be laid over for possible inclusion in the Taxes Omnibus bill. The bill was laid over.

HF 526 (Agbaje) A bill for an act relating to taxation; allowing certain single-member LLCs to claim income tax credits for income taxes paid to other states; modifying the exemption for certain sales of property used in a trade or business; amending Minnesota Statutes 2022,
sections 290.06, subdivision 22; 297A.68, subdivision 25.

Representative Agbaje moved that HF 256 be laid over for possible inclusion in the Taxes Omnibus bill.

Representative Agbaje moved the H0526A1 amendment. THE MOTION PREVAILED. THE AMENDMENT WAS ADOPTED.

Representative Agbaje presented HF 256, as amended.

Testifying on HF 526 as amended:
• Bryan Lake, Contract Lobbyist, Minnesota Bar Association

Representative Agbaje renewed the motion that HF 256, as amended, be laid over for possible inclusion in the Taxes Omnibus bill. The bill was laid over.

HF 810 (Brand) A bill for an act relating to taxation; individual income; providing a refundable credit for investments in energy efficient home improvements, electric vehicles, and renewable energy; appropriating money; proposing coding for new law in Minnesota Statutes, chapter 290.

Representative Brand moved that HF 810 be laid over for possible inclusion in the Taxes Omnibus bill.

Representative Brand moved the H0810A3 amendment. THE MOTION PREVAILED. THE AMENDMENT WAS ADOPTED.

Representative Brand presented HF 810, as amended.

Testifying on HF 810 as amended:
• Anna Johnson, Public Affairs Senior Associate, Fresh Energy
• George Damian, Director of Government Affairs, Clean Energy Economy Minnesota

Representative Swedzinski moved the H0810A4 amendment. THE MOTION PREVAILED. THE AMENDMENT WAS ADOPTED.

Representative Brand renewed the motion that HF 810, as amended, be laid over for possible inclusion in the Taxes Omnibus bill. The bill was laid over.

The meeting was adjourned at 2:22 PM.

____________________________________
Representative Aisha Gomez, Chair

_____________________________________
Lauren Sabes, Committee Legislative Assistant

More Info On This Meeting..

Bills Added:

HF526 (Agbaje) - Single-member LLCs allowed to claim income tax credits for income taxes paid to other states, and exemption modified for sales of property used in a trade or business.
HF810 (Brand) - Individual income tax provisions modified; refundable credit for investments in energy efficient home improvements, electric vehicles, and renewable energy provided; and money appropriated.
HF915 (Norris) - Individual income tax provisions modified, Minnesota education credit expanded, and related technical changes made.

Documents:

1) Taxes Agenda 2.2.23.pdf - 2/1/2023
2) 2.1.23 Taxes Tenth Meeting Minutes.pdf - 2/1/2023
3) HF0915 Bill Language.pdf - 2/1/2023
4) HF0915 House Research Summary.pdf - 2/1/2023
5) H0915 A2 (Robbins).pdf - 2/1/2023
6) House Research Overview on E-12 Tax Credit.pdf - 2/1/2023
7) HF0526 Bill Language.pdf - 2/1/2023
8) H0526A1 (Agbaje.Authors Amendment).pdf - 2/1/2023
9) HF526 A1 House Research Summary.pdf - 2/1/2023
10) HF526 Revenue Estimates Single Member LLCs.pdf - 2/1/2023
11) HF0810 Bill Language.pdf - 2/1/2023
12) H0810 A3 (Brand.Authors Amendment).pdf - 2/1/2023
13) HF810 CEEM Support Letter.pdf - 2/1/2023
14) HF810 NFIB MN Opposition Letter.pdf - 2/1/2023
15) HF810 Fresh Energy Support Letter.pdf - 2/1/2023

Audio:
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House TV Video:
View Archive

00:42 - HF915 (Norris) Individual income tax provisions modified, Minnesota education credit expanded, and related technical changes made.
49:10 - HF526 (Agbaje) Single-member LLCs allowed to claim income tax credits for income taxes paid to other states, and exemption modified for sales of property used in a trade or business.
55:41 - HF810 (Brand) Individual income tax provisions modified; refundable credit for investments in energy efficient home improvements, electric vehicles, and renewable energy provided; and money appropriated.
Runs 1 hour, 20 minutes.

Show Full Schedule Agenda:

HF915 (Norris) Individual income tax provisions modified, Minnesota education credit expanded, and related technical changes made.
HF810 (Brand) Individual income tax provisions modified; refundable credit for investments in energy efficient home improvements, electric vehicles, and renewable energy provided; and money appropriated.
HF526 (Agbaje) Single-member LLCs allowed to claim income tax credits for income taxes paid to other states, and exemption modified for sales of property used in a trade or business.

Additional items may be added to the agenda. Materials will be posted to the Committee website when they are available. Public testifiers should email their full name, organization (if applicable) and preferred title to the Committee Administrator (Patrick.McQuillan@house.mn.gov) by 5 PM on Wednesday, February 1st. Materials to be distributed to the Committee members are also due by 5 PM to the Committee Administrator on Wednesday, February 1st. Please note: submitted written testimony is public and will be included in the official committee record. It may be posted to the committee webpage if received by deadline.

To learn more about requesting an accommodation, please visit the FAQs for Disability Access. If you have further questions on accommodations or accessibility, please contact the Committee Administrator.