1.1.................... moves to amend H.F. No. 5247, the second engrossment, as follows:
1.2Page 29, after line 25, insert:

1.3    "Sec. .... [273.1388] AGRICULTURAL WATER QUALITY CREDIT.
1.4    Subdivision 1. Eligibility. (a) A property is eligible for an agricultural water quality
1.5credit under this section if the property is:
1.6(1) class 2a or 2b property under section 273.13, subdivision 23;
1.7(2) certified by the commissioner of agriculture or a certifying agent under sections
1.817.9891 to 17.993; and
1.9(3) located in Dodge, Fillmore, Goodhue, Houston, Mower, Olmsted, Wabasha, or
1.10Winona County; one or more of the following townships in Dakota County: Nininger,
1.11Empire, Vermillion, Marshan, Ravenna, Eureka, Castle Rock, Hampton, Douglas, Greenvale,
1.12Waterford, Sciota, or Randolph; or one or more of the following townships in Rice County:
1.13Bridgewater, Northfield, Cannon, Wheeling, Walcott, or Richland.
1.14(b) The commissioner of agriculture must annually notify county assessors of the location
1.15of each certified acre in the assessor's county.
1.16    Subd. 2. Credit amount. The amount of the agricultural water quality credit is $5 per
1.17certified acre.
1.18    Subd. 3. Credit reimbursement. The county auditor must determine the tax reductions
1.19allowed under this section within the county for each taxes payable year and must certify
1.20that amount to the commissioner of revenue as part of the data required under section
1.21270C.85, subdivision 2. Any prior year adjustments must also be certified as part of the
1.22data required under section 270C.85, subdivision 2. The commissioner must review the
1.23certifications for accuracy, and may make such changes as are deemed necessary, or return
2.1the certification to the county auditor for correction. The credit under this section must be
2.2used to proportionately reduce the net tax capacity based property tax payable to each local
2.3taxing jurisdiction as provided in section 273.1393.
2.4    Subd. 4. Payment. (a) The commissioner of revenue shall reimburse each local taxing
2.5jurisdiction, other than school districts, for the tax reductions granted under this section in
2.6two equal installments on October 31 and December 26 of the taxes payable year for which
2.7the reductions are granted, including in each payment the prior year adjustments certified
2.8under section 270C.85, subdivision 2, for that taxes payable year.
2.9(b) The commissioner of revenue shall certify the total of the tax reductions granted
2.10under this section for each taxes payable year within each school district to the commissioner
2.11of education, and the commissioner of education must pay the reimbursement amounts to
2.12each school district as provided in section 273.1392.
2.13    Subd. 5. Appropriation. An amount sufficient to make the payments required by this
2.14section to taxing jurisdictions other than school districts is annually appropriated from the
2.15general fund to the commissioner of revenue. An amount sufficient to make the payments
2.16required by this section for school districts is annually appropriated from the general fund
2.17to the commissioner of education.
2.18    Subd. 6. Annual report. No later than February 1 each year, the commissioner of
2.19revenue, in consultation with the commissioner of agriculture, must report participation,
2.20outcomes, and trends by county or township, and any corresponding recommendations, to
2.21the legislative committees with jurisdiction over taxes and agriculture. Reported outcomes
2.22must include, but are not limited to, the number of taxpayers and acres receiving a credit
2.23under this section, the number of certified acres, the percent of total class 2a and 2b property
2.24that is certified, and the total estimated reduction in nitrogen lost to the environment.
2.25EFFECTIVE DATE.This section is effective beginning with taxes payable in 2025."
2.26Page 31, line 5, strike "and" and insert a comma and after "273.1387" insert ", and
2.27273.1388"
2.28Page 31, line 27, delete "and"
2.29Page 31, line 28, delete the period and insert "; and"
2.30Page 31, after line 28, insert:
2.31"(13) the agricultural water quality credit as provided in section 273.1388."
3.1Page 34, line 1, after the comma, insert "the agricultural water quality credit as provided
3.2in section 273.1388,"
3.3Page 37, line 29, strike "and" and insert a comma and after "273.1387" insert ", and
3.4273.1388"
3.5Renumber the sections in sequence and correct the internal references
3.6Amend the title accordingly