STATE OF
MINNESOTA
NINETY-THIRD
SESSION - 2023
_____________________
THIRD
DAY
Saint Paul, Minnesota, Thursday, January 5, 2023
The House of Representatives convened at
10:00 a.m. and was called to order by Melissa Hortman, Speaker of the House.
Prayer was offered by Bishop Patricia
Lull, St. Paul Area Synod, ELCA, Saint Paul, Minnesota.
The members of the House gave the pledge
of allegiance to the flag of the United States of America.
The roll was called
and the following members were present:
Acomb
Agbaje
Altendorf
Anderson, P. E.
Anderson, P. H.
Backer
Bahner
Bakeberg
Baker
Becker-Finn
Bennett
Berg
Bierman
Bliss
Brand
Burkel
Carroll
Cha
Clardy
Coulter
Curran
Daniels
Daudt
Davids
Davis
Demuth
Dotseth
Edelson
Elkins
Engen
Feist
Finke
Fischer
Fogelman
Franson
Frazier
Frederick
Freiberg
Garofalo
Gillman
Gomez
Greenman
Grossell
Hansen, R.
Hanson, J.
Harder
Hassan
Heintzeman
Hemmingsen-Jaeger
Her
Hicks
Hill
Hollins
Hornstein
Howard
Hudella
Hudson
Huot
Hussein
Igo
Jacob
Johnson
Jordan
Joy
Keeler
Kiel
Klevorn
Knudsen
Koegel
Kotyza-Witthuhn
Kozlowski
Koznick
Kraft
Kresha
Lee, F.
Lee, K.
Liebling
Lillie
Lislegard
Long
McDonald
Moller
Mueller
Murphy
Myers
Nadeau
Nash
Nelson, M.
Nelson, N.
Neu Brindley
Newton
Niska
Noor
Norris
Novotny
O'Driscoll
Olson, B.
Olson, L.
O'Neill
Pelowski
Pérez-Vega
Perryman
Petersburg
Pfarr
Pinto
Pryor
Pursell
Quam
Rehm
Reyer
Robbins
Schomacker
Schultz
Scott
Sencer-Mura
Skraba
Smith
Stephenson
Swedzinski
Tabke
Torkelson
Urdahl
West
Wiener
Wiens
Witte
Wolgamott
Xiong
Youakim
Zeleznikar
Spk. Hortman
A quorum was present.
Mekeland, Richardson and Vang were
excused.
The Chief Clerk proceeded to read the Journal
of the preceding day. There being no
objection, further reading of the Journal was dispensed with and the Journal
was approved as corrected by the Chief Clerk.
REPORTS OF STANDING COMMITTEES
AND DIVISIONS
Gomez from the Committee on Taxes to which was referred:
H. F. No. 31, A bill for an act relating to taxation; individual income and corporate franchise; providing for certain conformity to federal tax provisions; amending Minnesota Statutes 2022, sections 289A.02, subdivision 7; 290.01, by adding a subdivision; 290.0123, subdivision 3; 290.0131, by adding a subdivision; 290.0132, subdivisions 18, 24, by adding a subdivision; 290.0133, by adding a subdivision; 290.0134, by adding a subdivision; 290.0671, subdivision 1a; 290.0675, subdivision 1; 290.091, subdivision 2; 290.095, subdivision 11; 290A.03, subdivision 15; 291.005, subdivision 1; Minnesota Statutes 2023 Supplement, sections 289A.08, subdivision 7; 290.01, subdivisions 19, 31; 290.06, subdivision 2c.
Reported the same back with the following amendments:
Delete everything after the enacting clause and insert:
"Section 1. Minnesota Statutes 2022, section 289A.02, subdivision 7, is amended to read:
Subd. 7.
Internal Revenue Code. Unless specifically defined otherwise,
"Internal Revenue Code" means the Internal Revenue Code of 1986, as
amended through December 31, 2018 December
15, 2022.
EFFECTIVE
DATE. This section is
effective the day following final enactment, except the changes incorporated by
federal changes are effective retroactively at the same time the changes were
effective for federal purposes.
Sec. 2. Minnesota Statutes 2022, section 289A.08, subdivision 7, is amended to read:
Subd. 7. Composite income tax returns for nonresident partners, shareholders, and beneficiaries. (a) The commissioner may allow a partnership with nonresident partners to file a composite return and to pay the tax on behalf of nonresident partners who have no other Minnesota source income. This composite return must include the names, addresses, Social Security numbers, income allocation, and tax liability for the nonresident partners electing to be covered by the composite return.
(b) The computation of a partner's tax liability must be determined by multiplying the income allocated to that partner by the highest rate used to determine the tax liability for individuals under section 290.06, subdivision 2c. Nonbusiness deductions, standard deductions, or personal exemptions are not allowed.
(c) The partnership must submit a request to use this composite return filing method for nonresident partners. The requesting partnership must file a composite return in the form prescribed by the commissioner of revenue. The filing of a composite return is considered a request to use the composite return filing method.
(d) The electing partner must not have any Minnesota source income other than the income from the partnership, other electing partnerships, and other qualifying entities electing to file and pay the pass-through entity tax under subdivision 7a. If it is determined that the electing partner has other Minnesota source income, the inclusion of the income and tax liability for that partner under this provision will not constitute a return to satisfy the requirements of subdivision 1. The tax paid for the individual as part of the composite return is allowed as a payment of the tax by the individual on the date on which the composite return payment was made. If the electing nonresident partner has no other Minnesota source income, filing of the composite return is a return for purposes of subdivision 1.
(e) This subdivision does not negate the requirement that an individual pay estimated tax if the individual's liability would exceed the requirements set forth in section 289A.25. The individual's liability to pay estimated tax is, however, satisfied when the partnership pays composite estimated tax in the manner prescribed in section 289A.25.
(f) If an electing partner's share of the partnership's gross income from Minnesota sources is less than the filing requirements for a nonresident under this subdivision, the tax liability is zero. However, a statement showing the partner's share of gross income must be included as part of the composite return.
(g) The election provided in this subdivision is only available to a partner who has no other Minnesota source income and who is either (1) a full-year nonresident individual or (2) a trust or estate that does not claim a deduction under either section 651 or 661 of the Internal Revenue Code.
(h) A corporation defined in section 290.9725 and its nonresident shareholders may make an election under this paragraph. The provisions covering the partnership apply to the corporation and the provisions applying to the partner apply to the shareholder.
(i) Estates and trusts distributing current income only and the nonresident individual beneficiaries of the estates or trusts may make an election under this paragraph. The provisions covering the partnership apply to the estate or trust. The provisions applying to the partner apply to the beneficiary.
(j) For the purposes of this subdivision,
"income" means the partner's share of federal adjusted gross income
from the partnership modified by the additions provided in section 290.0131,
subdivisions 8 to 10, 16, and 17, 19, and 20, and the
subtractions provided in: (1) section
290.0132, subdivisions 9, 27, and 28, 31, and 32, to the extent
the amount is assignable or allocable to Minnesota under section 290.17; and
(2) section 290.0132, subdivision 14. The
subtraction allowed under section 290.0132, subdivision 9, is only allowed on
the composite tax computation to the extent the electing partner would have
been allowed the subtraction.
EFFECTIVE DATE. This section is effective retroactively for
taxable years beginning after December 31, 2017.
Sec. 3. Minnesota Statutes 2022, section 289A.08, subdivision 7a, is amended to read:
Subd. 7a. Pass-through entity tax. (a) For the purposes of this subdivision, the following terms have the meanings given:
(1) "income" has the meaning given in subdivision 7, paragraph (j), modified by the addition provided in section 290.0131, subdivision 5, and the subtraction provided in section 290.0132, subdivision 3, except that the provisions that apply to a partnership apply to a qualifying entity and the provisions that apply to a partner apply to a qualifying owner. The income of both a resident and nonresident qualifying owner is allocated and assigned to this state as provided for nonresident partners and shareholders under sections 290.17, 290.191, and 290.20;
(2) "qualifying entity" means a partnership, limited liability company, or S corporation including a qualified subchapter S subsidiary organized under section 1361(b)(3)(B) of the Internal Revenue Code. Qualifying entity does not include a partnership, limited liability company, or corporation that has a partnership, limited liability company other than a disregarded entity, or corporation as a partner, member, or shareholder; and
(3) "qualifying owner" means:
(i) a resident or nonresident individual or estate that is a
partner, member, or shareholder of a qualifying entity; or
(ii) a resident or nonresident trust that is a shareholder of a qualifying entity that is an S corporation.
(b) For taxable years beginning after December 31, 2020, in which the taxes of a qualifying owner are limited under section 164(b)(6)(B) of the Internal Revenue Code, a qualifying entity may elect to file a return and pay the pass-through entity tax imposed under paragraph (c). The election:
(1) must be made on or before the due date or extended due date of the qualifying entity's pass-through entity tax return;
(2) may only be made by qualifying owners who collectively hold more than a 50 percent ownership interest in the qualifying entity;
(3) is binding on all qualifying owners who have an ownership interest in the qualifying entity; and
(4) once made is irrevocable for the taxable year.
(c) Subject to the election in paragraph (b), a pass-through entity tax is imposed on a qualifying entity in an amount equal to the sum of the tax liability of each qualifying owner.
(d) The amount of a qualifying owner's tax liability under paragraph (c) is the amount of the qualifying owner's income multiplied by the highest tax rate for individuals under section 290.06, subdivision 2c. When making this determination:
(1) nonbusiness deductions, standard deductions, or personal exemptions are not allowed; and
(2) a credit or deduction is allowed only to the extent allowed to the qualifying owner.
(e) The amount of each credit and deduction used to determine a qualifying owner's tax liability under paragraph (d) must also be used to determine that qualifying owner's income tax liability under chapter 290.
(f) This subdivision does not negate the requirement that a qualifying owner pay estimated tax if the qualifying owner's tax liability would exceed the requirements set forth in section 289A.25. The qualifying owner's liability to pay estimated tax on the qualifying owner's tax liability as determined under paragraph (d) is, however, satisfied when the qualifying entity pays estimated tax in the manner prescribed in section 289A.25 for composite estimated tax.
(g) A qualifying owner's adjusted basis in the interest in the qualifying entity, and the treatment of distributions, is determined as if the election to pay the pass-through entity tax under paragraph (b) is not made.
(h) To the extent not inconsistent with this subdivision, for purposes of this chapter, a pass-through entity tax return must be treated as a composite return and a qualifying entity filing a pass-through entity tax return must be treated as a partnership filing a composite return.
(i) The provisions of subdivision 17 apply to the election to pay the pass-through entity tax under this subdivision.
(j) If a nonresident qualifying owner of a qualifying entity making the election to file and pay the tax under this subdivision has no other Minnesota source income, filing of the pass-through entity tax return is a return for purposes of subdivision 1, provided that the nonresident qualifying owner must not have any Minnesota source income other than the income from the qualifying entity, other electing qualifying entities, and other partnerships electing to file a composite return under subdivision 7. If it is determined that the nonresident qualifying owner has other Minnesota source income, the inclusion of the income and tax liability for that owner under this provision will not constitute a return to satisfy the requirements of subdivision 1. The tax paid for the qualifying owner as part of the pass-through entity tax return is allowed as a payment of the tax by the qualifying owner on the date on which the pass-through entity tax return payment was made.
(k) Once a credit is claimed by a
qualifying owner under section 290.06, subdivision 40, a qualifying entity
cannot receive a refund for tax paid under this subdivision for any amounts
claimed under that section by the qualifying owners. Once a credit is claimed under section
290.06, subdivision 40, any refund must be claimed in conjunction with a return
filed by the qualifying owner.
EFFECTIVE DATE. This section is effective retroactively for
taxable years beginning after December 31, 2020.
Sec. 4. Minnesota Statutes 2022, section 290.01, subdivision 19, is amended to read:
Subd. 19. Net income. (a) For a trust or estate taxable under section 290.03, and a corporation taxable under section 290.02, the term "net income" means the federal taxable income, as defined in section 63 of the Internal Revenue Code of 1986, as amended through the date named in this subdivision, incorporating the federal effective dates of changes to the Internal Revenue Code and any elections made by the taxpayer in accordance with the Internal Revenue Code in determining federal taxable income for federal income tax purposes, and with the modifications provided in sections 290.0131 to 290.0136.
(b) For an individual, the term "net income" means federal adjusted gross income with the modifications provided in sections 290.0131, 290.0132, and 290.0135 to 290.0137.
(c) In the case of a regulated investment company or a fund thereof, as defined in section 851(a) or 851(g) of the Internal Revenue Code, federal taxable income means investment company taxable income as defined in section 852(b)(2) of the Internal Revenue Code, except that:
(1) the exclusion of net capital gain provided in section 852(b)(2)(A) of the Internal Revenue Code does not apply;
(2) the deduction for dividends paid under section 852(b)(2)(D) of the Internal Revenue Code must be applied by allowing a deduction for capital gain dividends and exempt-interest dividends as defined in sections 852(b)(3)(C) and 852(b)(5) of the Internal Revenue Code; and
(3) the deduction for dividends paid must also be applied in the amount of any undistributed capital gains which the regulated investment company elects to have treated as provided in section 852(b)(3)(D) of the Internal Revenue Code.
(d) The net income of a real estate investment trust as defined and limited by section 856(a), (b), and (c) of the Internal Revenue Code means the real estate investment trust taxable income as defined in section 857(b)(2) of the Internal Revenue Code.
(e) The net income of a designated settlement fund as defined in section 468B(d) of the Internal Revenue Code means the gross income as defined in section 468B(b) of the Internal Revenue Code.
(f) The Internal Revenue Code of 1986, as
amended through December 31, 2018 December
15, 2022, applies for taxable years beginning after December 31, 1996,
except the sections of federal law in section 290.0111 shall also apply.
(g) Except as otherwise provided, references to the Internal Revenue Code in this subdivision and sections 290.0131 to 290.0136 mean the code in effect for purposes of determining net income for the applicable year.
EFFECTIVE
DATE. This section is
effective the day following final enactment, except the changes incorporated by
federal changes are effective retroactively at the same time the changes were
effective for federal purposes.
Sec. 5. Minnesota Statutes 2022, section 290.01, subdivision 31, is amended to read:
Subd. 31. Internal
Revenue Code. Unless specifically
defined otherwise, "Internal Revenue Code" means the Internal Revenue
Code of 1986, as amended through December 31, 2018, except the sections of
federal law in section 290.0111 shall also apply December 15, 2022. Internal Revenue Code also includes any
uncodified provision in federal law that
relates to provisions of the Internal Revenue Code that are incorporated into
Minnesota law.
EFFECTIVE
DATE. This section is
effective the day following final enactment, except the changes incorporated by
federal changes are effective retroactively at the same time the changes were
effective for federal purposes.
Sec. 6. Minnesota Statutes 2022, section 290.01, is amended by adding a subdivision to read:
Subd. 33. Earned
income. "Earned income"
has the meaning given in section 32(c) of the Internal Revenue Code, except a
taxpayer must use earned income from the taxable year for which the taxpayer
filed a return.
EFFECTIVE
DATE. This section is
effective the day following final enactment.
Sec. 7. Minnesota Statutes 2022, section 290.0123, subdivision 3, is amended to read:
Subd. 3. Amount for dependents. For an individual who is a dependent, as defined in sections 151 and 152 of the Internal Revenue Code, of another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the standard deduction for that individual is limited to the greater of:
(1) $1,100; or
(2) the lesser of: (i) the
sum of $350 and that individual's earned income, as defined in section 32(c)
of the Internal Revenue Code; or (ii) the standard deduction amount allowed
under subdivision 1, clause (3).
EFFECTIVE
DATE. This section is
effective the day following final enactment.
Sec. 8. Minnesota Statutes 2022, section 290.0131, is amended by adding a subdivision to read:
Subd. 19. Disallowed
business interest deduction. For
any taxable year beginning after December 31, 2018, and before January 1, 2021,
the amount of business interest deducted under the special rule in section
163(j)(10)(A) and (B) of the Internal Revenue Code of 1986, as amended through
December 15, 2022, is an addition. Entities
that are part of a combined reporting group under the unitary rules in section
290.17, subdivision 4, must compute deductions and additions as required under
section 290.34, subdivision 5.
EFFECTIVE
DATE. This section is
effective the day following final enactment, except the changes incorporated by
federal changes are effective retroactively at the same time the changes were
effective for federal purposes.
Sec. 9. Minnesota Statutes 2022, section 290.0131, is amended by adding a subdivision to read:
Subd. 20. Disallowed
net operating loss deduction. (a)
The amount of a net operating loss arising in any taxable year beginning after
December 31, 2017, and before January 1, 2021, and carried back under section
172(b)(1)(D) of the Internal Revenue Code is an addition in the taxable year
the loss is carried. No addition is
required for a net operating loss deduction that is a farming loss under
section 172(b)(1)(B) of the Internal Revenue Code carried to the two years
preceding the year the farming loss arose.
(b) The amount of a net operating loss
deduction in any taxable year beginning after December 31, 2017, and before
January 1, 2021, that exceeds the deduction allowed under section 172(a)(2) of
the Internal Revenue Code is an addition.
For purposes of this paragraph, the deduction allowed under section
172(a)(2) of the Internal Revenue Code is allowed in the case of a taxable year
beginning after December 31, 2017.
(c) The amount of a Minnesota
disallowed loss carryover is an addition.
For purposes of this paragraph, "Minnesota disallowed loss
carryover" means, for any taxable year beginning after December 31, 2017,
and before January 1, 2021, a disallowed loss carryover as defined in section
461(l)(2) of the Internal Revenue Code, for a loss that is not allowed under
section 461(l)(1)(B) of the Internal Revenue Code. For purposes of this paragraph, the
limitation under section 461(l)(1)(B) of the Internal Revenue Code applies for
any taxable year beginning after December 31, 2017.
(d) For purposes for this
subdivision, "Internal Revenue Code" means the Internal Revenue Code
of 1986, as amended through December 15, 2022.
EFFECTIVE
DATE. This section is
effective the day following final enactment, except the changes incorporated by
federal changes are effective retroactively at the same time the changes were
effective for federal purposes.
Sec. 10. Minnesota Statutes 2022, section 290.0132, is amended by adding a subdivision to read:
Subd. 31. Delayed
business interest. (a) For
each taxable year an addition is required under section 290.0131, subdivision
19, the amount of the addition, less the sum of all amounts subtracted under
this paragraph in all prior taxable years, that does not exceed the limitation
on business interest in section 163(j) of the Internal Revenue Code of 1986, as
amended through December 15, 2022, notwithstanding the special rule in section
163(j)(10) of the Internal Revenue Code, is a subtraction. Any excess is a delayed business interest
carryforward, the entire amount of which must be carried to the earliest
taxable year. No subtraction is allowed
under this paragraph for taxable years beginning after December 31, 2022.
(b) For each of the five taxable years
beginning after December 31, 2022, there is allowed a subtraction equal to
one-fifth of the sum of all carryforward amounts that
remain after the expiration of paragraph (a).
(c) Entities that are part of a
combined reporting group under the unitary rules of section 290.17, subdivision
4, must compute deductions and additions as required under section 290.34,
subdivision 5.
EFFECTIVE
DATE. Paragraphs (a) and (c) are
effective retroactively for taxable years beginning after December 31, 2019. Paragraph (b) is effective for taxable years
beginning after December 31, 2022.
Sec. 11. Minnesota Statutes 2022, section 290.0132, is amended by adding a subdivision to read:
Subd. 32. Delayed
net operating loss deduction. The
amount of the sum of each addition required in section 290.0131, subdivision
20, for each taxable year, except as otherwise provided, less the sum of all
amounts subtracted under this subdivision in all prior taxable years, that does
not exceed 80 percent of federal taxable income as defined in section 290.01,
subdivision 19, determined without regard to this subdivision, is a subtraction. Any excess is a delayed net operating loss
deduction carryforward, the entire amount of which must be carried to the
earliest taxable year. No subtraction
under this subdivision is allowed after 20 taxable years from the taxable year
in which an operating loss arises. The
sum of the additions required under section 290.0131, subdivision 20, paragraph
(a), are aggregated and assigned to the taxable year immediately succeeding the
taxable year in which the operating loss arises, for purposes of determining
the subtraction allowed under this subdivision in that succeeding taxable year
and the amount carried forward.
EFFECTIVE DATE. This section is effective retroactively for
taxable years beginning after December 31, 2018.
Sec. 12. Minnesota Statutes 2022, section 290.0132, is amended by adding a subdivision to read:
Subd. 33. Excess
business losses. The amount
of a disallowed loss carryover under section 461(l)(1)(B) of the Internal
Revenue Code is a subtraction.
EFFECTIVE
DATE. This section is
effective for taxable years beginning after December 31, 2025.
Sec. 13. Minnesota Statutes 2022, section 290.0133, is amended by adding a subdivision to read:
Subd. 15. Disallowed
business interest deduction. For
any taxable year beginning after December 31, 2018, and before January 1, 2021,
the amount of business interest deducted under the special rule in section
163(j)(10)(A) and (B) of the Internal Revenue Code of 1986, as amended through
December 15, 2022, is an addition. Entities
that are part of a combined reporting group under the unitary rules in section
290.17, subdivision 4, must compute deductions and additions as required under
section 290.34, subdivision 5.
EFFECTIVE
DATE. This section is
effective the day following final enactment, except the changes incorporated by
federal changes are effective retroactively at the same time the changes were
effective for federal purposes.
Sec. 14. Minnesota Statutes 2022, section 290.0134, is amended by adding a subdivision to read:
Subd. 20. Delayed
business interest. (a) For
each taxable year an addition is required under section 290.0131, subdivision
19, the amount of the addition, less the sum of all amounts subtracted under
this paragraph in all prior taxable years, that does not exceed the limitation
on business interest in section 163(j) of the Internal Revenue Code of 1986, as
amended through December 15, 2022, notwithstanding the special rule in section
163(j)(10) of the Internal Revenue Code, is a subtraction. Any excess is a delayed business interest
carryforward, the entire amount of which must be carried to the earliest
taxable year. No subtraction is allowed
under this paragraph for taxable years beginning after December 31, 2022.
(b) For each of the five taxable years
beginning after December 31, 2022, there is allowed a subtraction equal to
one-fifth of the sum of all carryforward amounts that
remain after the expiration of paragraph (a).
(c) Entities that are part of a combined
reporting group under the unitary rules of section 290.17, subdivision 4, must compute
deductions and additions as required under section 290.34, subdivision 5.
EFFECTIVE
DATE. Paragraphs (a) and (c)
are effective retroactively for taxable years beginning after December 31, 2019. Paragraph (b) is effective for taxable years
beginning after December 31, 2022.
Sec. 15. Minnesota Statutes 2022, section 290.06, subdivision 2c, is amended to read:
Subd. 2c. Schedules of rates for individuals, estates, and trusts. (a) The income taxes imposed by this chapter upon married individuals filing joint returns and surviving spouses as defined in section 2(a) of the Internal Revenue Code must be computed by applying to their taxable net income the following schedule of rates:
(1) On the first $38,770, 5.35 percent;
(2) On all over $38,770, but not over $154,020, 6.8 percent;
(3) On all over $154,020, but not over $269,010, 7.85 percent;
(4) On all over $269,010, 9.85 percent.
Married individuals filing separate returns, estates, and trusts must compute their income tax by applying the above rates to their taxable income, except that the income brackets will be one-half of the above amounts after the adjustment required in subdivision 2d.
(b) The income taxes imposed by this chapter upon unmarried individuals must be computed by applying to taxable net income the following schedule of rates:
(1) On the first $26,520, 5.35 percent;
(2) On all over $26,520, but not over $87,110, 6.8 percent;
(3) On all over $87,110, but not over $161,720, 7.85 percent;
(4) On all over $161,720, 9.85 percent.
(c) The income taxes imposed by this chapter upon unmarried individuals qualifying as a head of household as defined in section 2(b) of the Internal Revenue Code must be computed by applying to taxable net income the following schedule of rates:
(1) On the first $32,650, 5.35 percent;
(2) On all over $32,650, but not over $131,190, 6.8 percent;
(3) On all over $131,190, but not over $214,980, 7.85 percent;
(4) On all over $214,980, 9.85 percent.
(d) In lieu of a tax computed according to the rates set forth in this subdivision, the tax of any individual taxpayer whose taxable net income for the taxable year is less than an amount determined by the commissioner must be computed in accordance with tables prepared and issued by the commissioner of revenue based on income brackets of not more than $100. The amount of tax for each bracket shall be computed at the rates set forth in this subdivision, provided that the commissioner may disregard a fractional part of a dollar unless it amounts to 50 cents or more, in which case it may be increased to $1.
(e) An individual who is not a Minnesota resident for the entire year must compute the individual's Minnesota income tax as provided in this subdivision. After the application of the nonrefundable credits provided in this chapter, the tax liability must then be multiplied by a fraction in which:
(1) the numerator is the individual's Minnesota source federal adjusted gross income as defined in section 62 of the Internal Revenue Code and increased by:
(i) the additions
required under sections 290.0131, subdivisions 2, 6, 8 to 10, 16, and
17, 19, and 20, and 290.0137, paragraph (a); and reduced by
(ii) the Minnesota assignable portion of the
subtraction for United States government interest under section 290.0132,
subdivision 2, the subtractions under sections 290.0132, subdivisions 9, 10,
14, 15, 17, 18, and 27, 31, and 32, and 290.0137, paragraph (c),
after applying the allocation and assignability provisions of section 290.081,
clause (a), or 290.17; and
(2) the denominator is the individual's federal adjusted gross income as defined in section 62 of the Internal Revenue Code, increased by:
(i) the additions
required under sections 290.0131, subdivisions 2, 6, 8 to 10, 16, and
17, 19, and 20, and 290.0137, paragraph (a); and reduced by
(ii) the subtractions under sections
290.0132, subdivisions 2, 9, 10, 14, 15, 17, 18, and 27, 31, and 32,
and 290.0137, paragraph (c).
(f) If an individual who is not a Minnesota resident for the entire year is a qualifying owner of a qualifying entity that elects to pay tax as provided in section 289A.08, subdivision 7a, paragraph (b), the individual must compute the individual's Minnesota income tax as provided in paragraph (e), and also must include, to the extent attributed to the electing qualifying entity:
(1) in paragraph (e), clause (1), item (i), and paragraph (e), clause (2), item (i), the addition under section 290.0131, subdivision 5; and
(2) in paragraph (e), clause (1), item (ii), and paragraph (e), clause (2), item (ii), the subtraction under section 290.0132, subdivision 3.
EFFECTIVE DATE. This section is effective retroactively for
taxable years beginning after December 31, 2017.
Sec. 16. Minnesota Statutes 2022, section 290.0671, subdivision 1a, is amended to read:
Subd. 1a. Definitions. For purposes of this section, the terms
term "qualifying child," and "earned
income," have has the meanings meaning given in
section 32(c) of the Internal Revenue Code, and the term "adjusted
gross income" has the meaning given in section 62 of the Internal Revenue
Code.
"Earned
income of the lesser-earning spouse" has the meaning given in section
290.0675, subdivision 1, paragraph (d).
EFFECTIVE
DATE. This section is
effective the day following final enactment.
Sec. 17. Minnesota Statutes 2022, section 290.0675, subdivision 1, is amended to read:
Subdivision 1. Definitions. (a) For purposes of this section the following terms have the meanings given.
(b) "Earned income" means the sum of the following, to the extent included in Minnesota taxable income:
(1) earned income as defined in section 32(c)(2)
of the Internal Revenue Code 290.01, subdivision 33;
(2) income received from a retirement pension, profit-sharing, stock bonus, or annuity plan; and
(3) Social Security benefits as defined in section 86(d)(1) of the Internal Revenue Code.
(c) "Taxable income" means net income as defined in section 290.01, subdivision 19.
(d) "Earned income of lesser-earning spouse" means the earned income of the spouse with the lesser amount of earned income as defined in paragraph (b) for the taxable year minus one-half the amount of the standard deduction under section 290.0123, subdivision 1, clause (1).
EFFECTIVE
DATE. This section is
effective the day following final enactment.
Sec. 18. Minnesota Statutes 2022, section 290.091, subdivision 2, is amended to read:
Subd. 2. Definitions. For purposes of the tax imposed by this section, the following terms have the meanings given.
(a) "Alternative minimum taxable income" means the sum of the following for the taxable year:
(1) the taxpayer's federal alternative
minimum taxable income as defined in section 55(b)(2) 55(b)(1)(D)
of the Internal Revenue Code;
(2) the taxpayer's itemized deductions allowed in computing federal alternative minimum taxable income, but excluding:
(i) the charitable contribution deduction under section 170 of the Internal Revenue Code;
(ii) the medical expense deduction;
(iii) the casualty, theft, and disaster loss deduction; and
(iv) the impairment-related work expenses of a person with a disability;
(3) for depletion allowances computed under section 613A(c) of the Internal Revenue Code, with respect to each property (as defined in section 614 of the Internal Revenue Code), to the extent not included in federal alternative minimum taxable income, the excess of the deduction for depletion allowable under section 611 of the Internal Revenue Code for the taxable year over the adjusted basis of the property at the end of the taxable year (determined without regard to the depletion deduction for the taxable year);
(4) to the extent not included in federal alternative minimum taxable income, the amount of the tax preference for intangible drilling cost under section 57(a)(2) of the Internal Revenue Code determined without regard to subparagraph (E);
(5) to the extent not included in federal alternative minimum taxable income, the amount of interest income as provided by section 290.0131, subdivision 2;
(6) the amount of addition required by
section 290.0131, subdivisions 9, 10, and 16, 19, and 20;
(7) the deduction allowed under section 199A of the Internal Revenue Code, to the extent not included in the addition required under clause (6); and
(8) to the extent not included in federal alternative minimum taxable income, the amount of foreign-derived intangible income deducted under section 250 of the Internal Revenue Code;
less the sum of the amounts determined under the following:
(i) interest income as defined in section 290.0132, subdivision 2;
(ii) an overpayment of state income tax as provided by section 290.0132, subdivision 3, to the extent included in federal alternative minimum taxable income;
(iii) the amount of investment interest paid or accrued within the taxable year on indebtedness to the extent that the amount does not exceed net investment income, as defined in section 163(d)(4) of the Internal Revenue Code. Interest does not include amounts deducted in computing federal adjusted gross income;
(iv) amounts subtracted from federal taxable
or adjusted gross income as provided by section 290.0132, subdivisions 7, 9 to
15, 17, 21, 24, and 26 to 29, 31, and 32;
(v) the amount of the net operating loss allowed under section 290.095, subdivision 11, paragraph (c); and
(vi) the amount allowable as a Minnesota itemized deduction under section 290.0122, subdivision 7.
In the case of an estate or trust, alternative minimum taxable income must be computed as provided in section 59(c) of the Internal Revenue Code, except alternative minimum taxable income must be increased by the addition in section 290.0131, subdivision 16.
(b) "Investment interest" means investment interest as defined in section 163(d)(3) of the Internal Revenue Code.
(c) "Net minimum tax" means the minimum tax imposed by this section.
(d) "Regular tax" means the tax that would be imposed under this chapter (without regard to this section and section 290.032), reduced by the sum of the nonrefundable credits allowed under this chapter.
(e) "Tentative minimum tax" equals 6.75 percent of alternative minimum taxable income after subtracting the exemption amount determined under subdivision 3.
EFFECTIVE
DATE. (a) The changes in
paragraph (a), clause (1), are effective at the same time the changes in
section 10101(a)(4)(A) of Public Law 117-169 are effective for federal
purposes.
(b) All other changes are effective
retroactively for taxable years beginning after December 31, 2017.
Sec. 19. Minnesota Statutes 2022, section 290.095, subdivision 11, is amended to read:
Subd. 11. Carryback
or carryover adjustments. (a) Except
as provided in paragraph paragraphs (c) and (d), for
individuals, estates, and trusts the amount of a net operating loss that may be
carried back or carried over shall be the same dollar amount allowable in the
determination of federal taxable income, provided that, notwithstanding any
other provision, estates and trusts must apply the following adjustments to the
amount of the net operating loss that may be carried back or carried over:
(1) Nonassignable income or losses as required by section 290.17.
(2) Deductions not allocable to Minnesota under section 290.17.
(b) The net operating loss carryback or carryover applied as a deduction in the taxable year to which the net operating loss is carried back or carried over shall be equal to the net operating loss carryback or carryover applied in the taxable year in arriving at federal taxable income provided that trusts and estates must apply the following modifications:
(1) Increase the amount of carryback or carryover applied in the taxable year by the amount of losses and interest, taxes and other expenses not assignable or allowable to Minnesota incurred in the taxable year.
(2) Decrease the amount of carryback or carryover applied in the taxable year by the amount of income not assignable to Minnesota earned in the taxable year. For estates and trusts, the net operating loss carryback or carryover to the next consecutive taxable year shall be the net operating loss carryback or carryover as calculated in clause (b) less the amount applied in the earlier taxable year(s). No additional net operating loss carryback or carryover shall be allowed to estates and trusts if the entire amount has been used to offset Minnesota income in a year earlier than was possible on the federal return. However, if a net operating loss carryback or carryover was allowed to offset federal income in a year earlier than was possible on the Minnesota return, an estate or trust shall still be allowed to offset Minnesota income but only if the loss was assignable to Minnesota in the year the loss occurred.
(c) This paragraph does not apply to eligible small businesses that make a valid election to carry back their losses for federal purposes under section 172(b)(1)(H) of the Internal Revenue Code as amended through March 31, 2009.
(1) A net operating loss of an individual, estate, or trust that is allowed under this subdivision and for which the taxpayer elects to carry back for more than two years under section 172(b)(1)(H) of the Internal Revenue Code is a net operating loss carryback to each of the two taxable years preceding the loss, and unused portions may be carried forward for 20 taxable years after the loss.
(2) The entire amount of the net operating loss for any taxable year must be carried to the earliest of the taxable years to which the loss may be carried. The portion of the loss which may be carried to each of the other taxable years is the excess, if any, of the amount of the loss over the greater of the taxable net income or alternative minimum taxable income for each of the taxable years to which the loss may be carried.
(d) The amount of a net operating loss
carried forward must be reduced by any amounts used for the subtraction in
section 290.0132, subdivision 33, in the next taxable year following the
subtraction in which a net operating loss deduction is claimed.
EFFECTIVE
DATE. This section is
effective for taxable years beginning after December 31, 2025.
Sec. 20. Minnesota Statutes 2022, section 290A.03, subdivision 15, is amended to read:
Subd. 15. Internal
Revenue Code. "Internal Revenue
Code" means the Internal Revenue Code of 1986, as amended through December
31, 2018 December 15, 2022.
EFFECTIVE
DATE. This section is
effective retroactively beginning with refunds based on rent paid in 2021 and
property taxes payable in 2022.
Sec. 21. Minnesota Statutes 2022, section 291.005, subdivision 1, is amended to read:
Subdivision 1. Scope. Unless the context otherwise clearly requires, the following terms used in this chapter shall have the following meanings:
(1) "Commissioner" means the commissioner of revenue or any person to whom the commissioner has delegated functions under this chapter.
(2) "Federal gross estate" means the gross estate of a decedent as required to be valued and otherwise determined for federal estate tax purposes under the Internal Revenue Code, increased by the value of any property in which the decedent had a qualifying income interest for life and for which an election was made under section 291.03, subdivision 1d, for Minnesota estate tax purposes, but was not made for federal estate tax purposes.
(3) "Internal Revenue Code" means
the United States Internal Revenue Code of 1986, as amended through December
31, 2018 December 15, 2022.
(4) "Minnesota gross estate" means the federal gross estate of a decedent after (a) excluding therefrom any property included in the estate which has its situs outside Minnesota, and (b) including any property omitted from the federal gross estate which is includable in the estate, has its situs in Minnesota, and was not disclosed to federal taxing authorities.
(5) "Nonresident decedent" means an individual whose domicile at the time of death was not in Minnesota.
(6) "Personal representative" means the executor, administrator or other person appointed by the court to administer and dispose of the property of the decedent. If there is no executor, administrator or other person appointed, qualified, and acting within this state, then any person in actual or constructive possession of any property having a situs in this state which is included in the federal gross estate of the decedent shall be deemed to be a personal representative to the extent of the property and the Minnesota estate tax due with respect to the property.
(7) "Resident decedent" means an individual whose domicile at the time of death was in Minnesota. The provisions of section 290.01, subdivision 7, paragraphs (c) and (d), apply to determinations of domicile under this chapter.
(8) "Situs of property" means, with respect to:
(i) real property, the state or country in which it is located;
(ii) tangible personal property, the state or country in which it was normally kept or located at the time of the decedent's death or for a gift of tangible personal property within three years of death, the state or country in which it was normally kept or located when the gift was executed;
(iii) a qualified work of art, as defined in section 2503(g)(2) of the Internal Revenue Code, owned by a nonresident decedent and that is normally kept or located in this state because it is on loan to an organization, qualifying as exempt from taxation under section 501(c)(3) of the Internal Revenue Code, that is located in Minnesota, the situs of the art is deemed to be outside of Minnesota, notwithstanding the provisions of item (ii); and
(iv) intangible personal property, the state or country in which the decedent was domiciled at death or for a gift of intangible personal property within three years of death, the state or country in which the decedent was domiciled when the gift was executed.
For a nonresident decedent with an ownership interest in a pass-through entity with assets that include real or tangible personal property, situs of the real or tangible personal property, including qualified works of art, is determined as if the pass-through entity does not exist and the real or tangible personal property is personally owned by the decedent. If the pass-through entity is owned by a person or persons in addition to the decedent, ownership of the property is attributed to the decedent in proportion to the decedent's capital ownership share of the pass-through entity.
(9) "Pass-through entity" includes the following:
(i) an entity electing S corporation status under section 1362 of the Internal Revenue Code;
(ii) an entity taxed as a partnership under subchapter K of the Internal Revenue Code;
(iii) a single-member limited liability company or similar entity, regardless of whether it is taxed as an association or is disregarded for federal income tax purposes under Code of Federal Regulations, title 26, section 301.7701-3; or
(iv) a trust to the extent the property is includable in the decedent's federal gross estate; but excludes
(v) an entity whose ownership interest securities are traded on an exchange regulated by the Securities and Exchange Commission as a national securities exchange under section 6 of the Securities Exchange Act, United States Code, title 15, section 78f.
EFFECTIVE
DATE. This section is
effective the day following final enactment, except the changes incorporated by
federal changes are effective retroactively at the same time the changes were
effective for federal purposes.
Sec. 22. TEMPORARY
ADDITIONS AND SUBTRACTIONS; INDIVIDUALS, ESTATES, AND TRUSTS.
(a) For the purposes of this section:
(1) "subtraction" has the
meaning given in Minnesota Statutes, section 290.0132, subdivision 1, and the
rules in that subdivision apply to this section;
(2) "addition" has the meaning
given in Minnesota Statutes, section 290.0131, subdivision 1, and the rules in
that subdivision apply to this section; and
(3) the definitions in Minnesota
Statutes, section 290.01, apply to this section.
(b) The following amounts are
subtractions:
(1) the amount of wages used for the
calculation of the employee retention credit for employers affected by
qualified disasters, to the extent not deducted from income, under Public Law
116-94, division Q, section 203, or Public Law 116-260, division EE, section 303;
(2) the amount of wages used for the
calculation of the payroll credit for required paid sick leave, to the extent
not deducted from income, under Public Law 116-127, section 7001, as amended by
section 9641 of Public Law 117-2;
(3) the amount of wages or expenses used
for the calculation of the payroll credit for required paid family leave, to
the extent not deducted from income, under Public Law 116-127, section 7003, as
amended by section 9641 of Public Law 117-2;
(4) the amount of wages used for the
calculation of the employee retention credit for employers subject to closure
due to COVID-19, to the extent not deducted from income, under Public Law
116-136, section 2301, as amended by Public Law 116-260, division EE, section
207, and Public Law 117-2, section 9651; and
(5)
the amount required to be added to gross income to claim the credit in section
6432 of the Internal Revenue Code.
(c) The following amounts are additions:
(1) the amount subtracted for qualified
tuition expenses under section 222 of the Internal Revenue Code, as amended by
Public Law 116-94, division Q, section 104;
(2) the amount of above the line
charitable contributions deducted under section 2204 of Public Law 116-136;
(3) the amount of meal expenses in excess of the 50 percent limitation under section
274(n)(1) of the Internal Revenue Code allowed under subsection (n), paragraph
(2), subparagraph (D), of that section; and
(4) the amount
of charitable contributions deducted from federal taxable income by a trust for
taxable year 2020 under Public Law 116-136, section 2205(a).
(d) For the purpose of calculating
property tax refunds under Minnesota Statutes, chapter 290A, any amounts
allowed as a subtraction in paragraph (b) are excluded from "income,"
as defined in Minnesota Statutes, section 290A.03, subdivision 3.
EFFECTIVE
DATE. (a) Paragraphs (a) to
(c) are effective retroactively at the same time the changes were effective for
federal purposes.
(b) Paragraph (d) is effective
retroactively beginning with refunds based on rent paid in 2021 and property
taxes payable in 2022.
Sec. 23. TEMPORARY
ADDITIONS AND SUBTRACTIONS; CORPORATIONS.
(a) For the purposes of this section:
(1) "subtraction" has the
meaning given in Minnesota Statutes, section 290.0134, subdivision 1, and the
rules in that subdivision apply to this section;
(2) "addition" has the meaning
given in Minnesota Statutes, section 290.0133, subdivision 1, and the rules in
that subdivision apply to this section; and
(3) the definitions in Minnesota
Statutes, section 290.01, apply to this section.
(b) The following amounts are
subtractions:
(1) the amount of wages used for the
calculation of the employee retention credit for employers affected by
qualified disasters, to the extent not deducted from income, under Public Law
116-94, division Q, section 203, or Public Law 116-260, division EE, section 303;
(2) the amount of wages used for the
calculation of the payroll credit for required paid sick leave, to the extent
not deducted from income, under Public Law 116-127, section 7001, as amended by
section 9641 of Public Law 117-2;
(3) the amount of wages or expenses used
for the calculation of the payroll credit for required paid family leave, to
the extent not deducted from income, under Public Law 116-127, section 7003, as
amended by section 9641 of Public Law 117-2;
(4) the amount of wages used for the
calculation of the employee retention credit for employers subject to closure
due to COVID-19, to the extent not deducted from income, under Public Law
116-136, section 2301, as amended by Public Law 116-260, division EE, section 207,
and Public Law 117-2, section 9651; and
(5)
the amount required to be added to gross income to claim the credit in section
6432 of the Internal Revenue Code.
(c) The following amounts are additions:
(1) the amount of meal expenses in excess of the 50 percent limitation under section
274(n)(1) of the Internal Revenue Code allowed under subsection (n), paragraph
(2), subparagraph (D), of that section; and
(2) the amount
of charitable contributions deducted for taxable year 2020 pursuant to the
provisions of Public Law 116-136, section 2205(a).
EFFECTIVE
DATE. This section is
effective retroactively at the same time the changes were effective for federal
purposes.
Sec. 24. CHARITABLE
CONTRIBUTION DEDUCTION; SPECIAL RULE FOR 2020.
For charitable contribution deductions
under Minnesota Statutes, section 290.0122, for taxable year 2020, the
provisions of Public Law 116-136, section 2205(a), do not apply.
EFFECTIVE
DATE. This section is
effective retroactively at the same time the changes were effective for federal
purposes.
Sec. 25. DEPENDENT
CARE CREDIT; SPECIAL RULE FOR 2021.
For the purpose of
calculating the dependent care credit under Minnesota Statutes, section
290.067, for taxable year 2021, the provisions of Public Law 117-2, sections
9631 and 9632, do not apply.
EFFECTIVE
DATE. This section is
effective retroactively at the same time the changes were effective for federal
purposes.
Sec. 26. CASUALTY
LOSS DEDUCTION; SPECIAL RULE FOR 2021.
For the purpose of
calculating the standard deduction under Minnesota Statutes, section 290.0123,
and the casualty loss deduction under Minnesota Statutes, section 290.0122,
subdivision 8, the following provisions do not apply:
(1) section 204(b) of the Taxpayer
Certainty and Disaster Tax Relief Act of 2019, Public Law 116-94; and
(2) section 304(b) of the Taxpayer
Certainty and Disaster Tax Relief Act of 2020, Public Law 116-260.
EFFECTIVE
DATE. This section is
effective retroactively at the same time the changes were effective for federal
purposes.
Sec. 27. WORKING
FAMILY CREDIT; SPECIAL RULE FOR TAX YEAR 2021.
For the purpose of
calculating the working family credit under Minnesota Statutes, section
290.0671, for taxable year 2021, the provisions of section 32(n) of the
Internal Revenue Code do not apply.
EFFECTIVE
DATE. This section is
effective retroactively at the same time the changes were effective for federal
purposes.
Sec. 28. EXTENSION
OF STATUTE OF LIMITATIONS.
(a) Notwithstanding any law to the
contrary, a taxpayer whose tax liability changes as a result
of this act may file an amended return for up to six months after the
final enactment date of this act. The
commissioner may review and assess the return of a taxpayer covered by this
provision for the later of:
(1) the periods under Minnesota
Statutes, sections 289A.38; 289.39, subdivision 3; and 289A.40; or
(2) one year from the time the amended
return is filed as a result of a change in tax
liability under this section.
(b) Interest on any additional liabilities
as a result of any provision in this act shall run
beginning six months after the final enactment date.
EFFECTIVE
DATE. This section is
effective retroactively at the same time the changes incorporated in this act
were effective for federal purposes.
Sec. 29. PROPERTY
TAX REFUNDS; CORONAVIRUS-RELATED RETIREMENT DISTRIBUTIONS.
For the purpose of
calculating property tax refunds under Minnesota Statutes, chapter 290A,
"income" does not include coronavirus-related distributions included
in gross income under section 2202(a)(5) of Public Law 116-136.
EFFECTIVE
DATE. This section is
effective retroactively beginning with refunds based on rent paid in 2021 and
property taxes payable in 2022.
Sec. 30. REPEALER.
Minnesota Statutes 2022, section
290.0111, is repealed.
EFFECTIVE DATE. This section is effective the day following final enactment."
Correct the title numbers accordingly
With the recommendation that when so amended the bill be re-referred to the Committee on Ways and Means.
The
report was adopted.
INTRODUCTION AND FIRST READING OF HOUSE BILLS
The
following House Files were introduced:
Feist introduced:
H. F. No. 56, A bill for an act relating to real property; modifying and updating certain recording and title provisions; making clarifying and technical changes; repealing obsolete provisions; amending Minnesota Statutes 2022, sections 336.9-601; 507.07; 508.52; 518.191, subdivisions 1, 3; 550.365, subdivision 2; 559.209, subdivision 2; 582.039, subdivision 2; 583.25; 583.26, subdivision 2; 600.23; repealing Minnesota Statutes 2022, sections 346.02; 582.14.
The bill was read for the first time and referred to the Committee on Judiciary Finance and Civil Law.
Davids introduced:
H. F. No. 57, A bill for an act relating to taxation; individual income; allowing an unlimited Social Security subtraction; amending Minnesota Statutes 2022, section 290.0132, subdivision 26.
The bill was read for the first time and referred to the Committee on Taxes.
Richardson, Hassan, Clardy and Frazier introduced:
H. F. No. 58, A bill for an act relating to education; prohibiting dismissals of students in kindergarten through grade 3; appropriating money; amending Minnesota Statutes 2022, section 121A.425.
The bill was read for the first time and referred to the Committee on Education Policy.
Richardson introduced:
H. F. No. 59, A bill for an act relating to education; modifying charter school admission requirements; amending Minnesota Statutes 2022, section 124E.11.
The bill was read for the first time and referred to the Committee on Education Policy.
Hansen, R., introduced:
H. F. No. 60, A bill for an act relating to education finance; increasing referendum equalization aid for certain special schools; appropriating money; amending Minnesota Statutes 2022, section 126C.17, subdivision 6.
The bill was read for the first time and referred to the Committee on Education Finance.
Nelson, M., and Bahner introduced:
H. F. No. 61, A bill for an act relating to capital investment; appropriating money for Osseo lift stations; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Nelson, M., introduced:
H. F. No. 62, A bill for an act relating to labor; modifying Public Employment Relations Board data; appropriating money; amending Minnesota Statutes 2022, sections 13.43, subdivision 6; 179A.041, by adding a subdivision; proposing coding for new law in Minnesota Statutes, chapter 13.
The bill was read for the first time and referred to the Committee on Judiciary Finance and Civil Law.
Nelson, M., introduced:
H. F. No. 63, A bill for an act relating to capital investment; appropriating money for a fire station and emergency operations center in the city of Brooklyn Park.
The bill was read for the first time and referred to the Committee on Capital Investment.
Nelson, M., and Bahner introduced:
H. F. No. 64, A bill for an act relating to capital investment; appropriating money for an anaerobic digestion facility in Brooklyn Park; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Nelson, M., introduced:
H. F. No. 65, A bill for an act relating to capital investment; appropriating money for a fire station and emergency operations center in the city of Brooklyn Park; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Olson, L., and Kozlowski introduced:
H. F. No. 66, A bill for an act relating to capital investment; appropriating money for capital improvements at the Duluth Entertainment and Convention Center; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Feist and Koegel introduced:
H. F. No. 67, A bill for an act relating to capital investment; appropriating money for a food relief facility in the city of Columbia Heights.
The bill was read for the first time and referred to the Committee on Capital Investment.
Jordan and Hansen, R., introduced:
H. F. No. 68, A bill for an act relating to natural resources; increasing per diems for certain boards, councils, and commissions; amending Minnesota Statutes 2022, sections 85.536, subdivision 2; 85A.01, subdivision 1; 89A.03, subdivision 5; 97A.056, subdivision 2; 103B.101, subdivision 2; 114D.30, subdivision 4; 116C.03, subdivision 2a; 116P.05, subdivision 1.
The bill was read for the first time and referred to the Committee on Environment and Natural Resources Finance and Policy.
Edelson introduced:
H. F. No. 69, A bill for an act relating to capital investment; extending an appropriation for the South Metro Public Safety Training Facility and appropriating additional money for the project; amending Laws 2020, Fifth Special Session chapter 3, article 1, section 15, subdivision 6.
The bill was read for the first time and referred to the Committee on Capital Investment.
Hansen, R., introduced:
H. F. No. 70, A bill for an act relating to labor and industry; modifying fair labor standards provisions for agricultural and food processing workers; amending Minnesota Statutes 2022, sections 177.27, subdivision 4; 179.86, subdivisions 1, 3, by adding subdivisions; 181.14, subdivision 1; 181.635, subdivisions 1, 2, 3, 4, 6; 181.85, subdivisions 2, 4; 181.86, subdivision 1; 181.87, subdivisions 2, 3, 7; 181.88; 181.89, subdivision 2, by adding a subdivision.
The bill was read for the first time and referred to the Committee on Labor and Industry Finance and Policy.
Frazier introduced:
H. F. No. 71, A bill for an act relating to capital investment; appropriating money for the Crystal Aquatic Center; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Robbins introduced:
H. F. No. 72, A bill for an act relating to taxation; modifying individual income tax and corporate franchise tax refunds; requiring refunds to include interest calculated on payments of estimated tax; amending Minnesota Statutes 2022, section 289A.50, subdivision 1.
The bill was read for the first time and referred to the Committee on Taxes.
Robbins introduced:
H. F. No. 73, A bill for an act relating to taxation; modifying the credit for parents of stillborn children; amending Minnesota Statutes 2022, section 290.0685, subdivision 1, by adding a subdivision.
The bill was read for the first time and referred to the Committee on Taxes.
Robbins introduced:
H. F. No. 74, A bill for an act relating to taxation; individual income; modifying the K-12 education expense subtraction and credit; extending the credit to tuition; increasing the subtraction and credit amounts; increasing the income phaseout for the credit; adjusting the credit and subtraction amounts and credit phaseout thresholds for inflation; amending Minnesota Statutes 2022, sections 290.0132, subdivision 4; 290.0674, subdivisions 1, 2.
The bill was read for the first time and referred to the Committee on Taxes.
Robbins introduced:
H. F. No. 75, A bill for an act relating to taxation; individual income; repealing the addition for qualified tuition plan distributions used for K-12 tuition; repealing Minnesota Statutes 2022, section 290.0131, subdivision 15.
The bill was read for the first time and referred to the Committee on Taxes.
Robbins introduced:
H. F. No. 76, A bill for an act relating to insurance; requiring disclosure of whether money from a patient assistance program is applied to a health plan deductible; proposing coding for new law in Minnesota Statutes, chapter 62Q.
The bill was read for the first time and referred to the Committee on Commerce Finance and Policy.
Jordan, Becker-Finn, Stephenson, Frazier, Freiberg, Hill, Elkins, Hassan, Agbaje, Hicks, Hemmingsen-Jaeger and Hollins introduced:
H. F. No. 77, A bill for an act relating to state government; permitting legislative employees to obtain elections for exclusive representation to bargain collectively as to terms of employment; amending Minnesota Statutes 2022, sections 3.07; 3.09; 43A.18, subdivision 6; 179A.01; 179A.03, subdivision 15, by adding subdivisions; 179A.12, subdivision 4; proposing coding for new law in Minnesota Statutes, chapter 179A.
The bill was read for the first time and referred to the Committee on State and Local Government Finance and Policy.
Robbins introduced:
H. F. No. 78, A bill for an act relating to health; providing for informed consent for pelvic examinations of an anesthetized or unconscious patient; establishing a penalty; proposing coding for new law in Minnesota Statutes, chapter 145.
The bill was read for the first time and referred to the Committee on Health Finance and Policy.
Robbins introduced:
H. F. No. 79, A bill for an act relating to state government; regulating the display of certain business addresses on the website of the secretary of state; proposing coding for new law in Minnesota Statutes, chapter 5.
The bill was read for the first time and referred to the Committee on State and Local Government Finance and Policy.
Anderson, P. H.; Burkel and Jacob introduced:
H. F. No. 80, A bill for an act relating to agriculture; appropriating money for county agricultural inspector grants.
The bill was read for the first time and referred to the Committee on Agriculture Finance and Policy.
Jordan; Hansen, R.; Becker-Finn; Lee, F.; Fischer and Pursell introduced:
H. F. No. 81, A bill for an act relating to waters; requiring reporting of fish kills and development of protocol for state response; appropriating money; proposing coding for new law in Minnesota Statutes, chapter 103G.
The bill was read for the first time and referred to the Committee on Environment and Natural Resources Finance and Policy.
Zeleznikar and Skraba introduced:
H. F. No. 82, A bill for an act relating to capital investment; authorizing the conveyance of bond-financed property to the city of Two Harbors.
The bill was read for the first time and referred to the Committee on Capital Investment.
Skraba introduced:
H. F. No. 83, A bill for an act relating to capital investment; appropriating money for a multimodal trailhead center in Silver Bay; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Lislegard introduced:
H. F. No. 84, A bill for an act relating to capital investment; appropriating money for the St. James open pit mine flood mitigation project; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Lislegard introduced:
H. F. No. 85, A bill for an act relating to capital investment; appropriating money for the city of Buhl to provide expanded water service to the city; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Lislegard introduced:
H. F. No. 86, A bill for an act relating to capital investment; appropriating money for improvements to the City of Aurora Community Center; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Lislegard introduced:
H. F. No. 87, A bill for an act relating to capital investment; appropriating money for expansion and renovation of the Minnesota Discovery Center in the city of Chisholm; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Skraba introduced:
H. F. No. 88, A bill for an act relating to capital investment; appropriating money for a marina on Rainy Lake; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Skraba introduced:
H. F. No. 89, A bill for an act relating to capital investment; appropriating money for a regional health and wellness center in International Falls; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Becker-Finn; Frazier; Moller; Curran; Olson, L.; Hansen, R.; Hicks; Fischer; Edelson; Vang; Norris and Jordan introduced:
H. F. No. 90, A bill for an act relating to public defenders; appropriating money for the Board of Public Defense.
The bill was read for the first time and referred to the Committee on Judiciary Finance and Civil Law.
Liebling; Hortman; Her; Feist; Greenman; Brand; Richardson; Finke; Lee, K.; Agbaje; Lee, F.; Noor; Newton; Stephenson; Tabke; Hanson, J.; Frederick; Youakim; Berg; Sencer-Mura and Olson, L., introduced:
H. F. No. 91, A bill for an act relating to health; repealing certain statutes regulating abortion; repealing certain sex offenses; repealing certain statutes governing the sale of certain articles and information and prohibiting certain advertisements; removing a limitation on the performance of abortions at birth centers; striking certain language regarding medical assistance coverage of abortion; removing a limitation on MinnesotaCare coverage of abortion; making conforming changes; amending Minnesota Statutes 2022, sections 13.3805, subdivision 1; 144.222, subdivision 1; 144.615, subdivision 7; 145.411, subdivisions 1, 5; 145.4235, subdivision 2; 148.261, subdivision 1; 256B.0625, subdivision 16; 256B.692, subdivision 2; 256L.03, subdivision 1; 518A.39, subdivision 2; 609.269; 617.22; 617.26; repealing Minnesota Statutes 2022, sections 62Q.145; 144.343, subdivisions 2, 3, 4, 5, 6, 7; 145.1621; 145.411, subdivisions 2, 4; 145.412; 145.413, subdivisions 2, 3; 145.4131; 145.4132; 145.4133; 145.4134; 145.4135; 145.4136; 145.415; 145.416; 145.423; 145.4241; 145.4242; 145.4243; 145.4244; 145.4245; 145.4246; 145.4247; 145.4248; 145.4249; 145.925, subdivisions 2, 4; 256B.011; 256B.40; 261.28; 393.07, subdivision 11; 609.293, subdivisions 1, 5; 609.34; 609.36; 617.20; 617.201; 617.202; 617.21; 617.28; 617.29; Minnesota Rules, part 4615.3600.
The bill was read for the first time and referred to the Committee on Health Finance and Policy.
Jordan; Hansen, R.; Fischer; Kozlowski; Freiberg; Lee, K.; Lee, F.; Xiong; Frazier and Pinto introduced:
H. F. No. 92, A bill for an act relating to health; lowering the elevated blood lead concentration level from ten micrograms of lead to 3.5 micrograms; amending Minnesota Statutes 2022, section 144.9501, subdivision 9.
The bill was read for the first time and referred to the Committee on Health Finance and Policy.
Pinto, Her, Edelson, Bierman, Kresha and Moller introduced:
H. F. No. 93, A bill for an act proposing an amendment to the Minnesota Constitution, article I, section 2; prohibiting slavery or involuntary servitude as criminal punishment for a crime.
The bill was read for the first time and referred to the Committee on Public Safety Finance and Policy.
Noor introduced:
H. F. No. 94, A bill for an act relating to commerce; securities; changing the investment limit for small corporate offerings; amending Minnesota Statutes 2022, section 80A.50.
The bill was read for the first time and referred to the Committee on Commerce Finance and Policy.
Frederick and Greenman introduced:
H. F. No. 95, A bill for an act relating to elections; requiring the State Canvassing Board to declare the candidates duly elected who received the highest number of votes for each federal and state office; amending Minnesota Statutes 2022, section 204C.33, subdivision 3.
The bill was read for the first time and referred to the Committee on Elections Finance and Policy.
Long; Hollins; Olson, L.; Richardson; Kotyza-Witthuhn; Howard; Greenman and Hortman introduced:
H. F. No. 96, A bill for an act relating to human services; establishing transitional cost-sharing reduction, premium subsidy, small employer public option, and transitional health care credit; expanding eligibility for MinnesotaCare; modifying premium scale; requiring recommendations for alternative delivery and payment system; amending Minnesota Statutes 2022, sections 62V.05, by adding a subdivision; 256L.04, subdivisions 1c, 7a, 10, by adding a subdivision; 256L.07, subdivision 1; 256L.15, subdivision 2; 290.06, by adding a subdivision.
The bill was read for the first time and referred to the Committee on Commerce Finance and Policy.
Brand and Frederick introduced:
H. F. No. 97, A bill for an act relating to capital investment; appropriating money for an indoor recreational facility in North Mankato; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Olson, B., introduced:
H. F. No. 98, A bill for an act relating to taxation; individual income; establishing an income tax subtraction for volunteer fire and rescue workers; amending Minnesota Statutes 2022, section 290.0132, by adding a subdivision.
The bill was read for the first time and referred to the Committee on Taxes.
Jordan and Noor introduced:
H. F. No. 99, A bill for an act relating to capital investment; appropriating money for phase I of completing the Grand Rounds Missing Link trail connection in Minneapolis; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Stephenson; Hanson, J.; Hortman; Long; Gomez; Her; Koegel; Cha; Jordan; Greenman; Elkins; Feist; Frederick; Hollins; Howard; Olson, L.; Hemmingsen-Jaeger; Lillie and Noor introduced:
H. F. No. 100, A bill for an act relating to cannabis; establishing the Office of Cannabis Management; establishing advisory councils; requiring reports relating to cannabis use and sales; legalizing and limiting the possession and use of cannabis by adults; providing for the licensing, inspection, and regulation of cannabis businesses; requiring testing of cannabis flower and cannabinoid products; requiring labeling of cannabis flower and cannabinoid products; limiting the advertisement of cannabis flower, cannabinoid products, and cannabis businesses; providing for the cultivation of cannabis in private residences; transferring regulatory authority for the medical cannabis program; taxing the sale of adult-use cannabis; establishing grant and loan programs; amending criminal penalties; establishing expungement procedures for certain individuals; establishing labor standards for the use of cannabis by employees and testing of employees; providing for the temporary regulation of certain edible cannabinoid products; amending the scheduling of marijuana and tetrahydrocannabinols; classifying data; making miscellaneous cannabis-related changes and additions; making clarifying and technical changes; appropriating money; amending Minnesota Statutes 2022, sections 13.411, by adding a subdivision; 13.871, by adding a subdivision; 34A.01, subdivision 4; 144.99, subdivision 1; 151.72; 152.02, subdivisions 2, 4; 152.022, subdivisions 1, 2; 152.023, subdivisions 1, 2; 152.024, subdivision 1; 152.025, subdivisions 1, 2; 181.938, subdivision 2; 181.950, subdivisions 2, 4, 5, 8, 13, by adding a subdivision; 181.951, by adding subdivisions; 181.952, by adding a subdivision; 181.953; 181.954; 181.955; 181.957, subdivision 1; 244.05, subdivision 2; 245C.08, subdivision 1; 256.01, subdivision 18c; 256B.0625, subdivision 13d; 256D.024, subdivisions 1, 3; 256J.26, subdivisions 1, 3; 273.13, subdivision 24; 275.025, subdivision 2; 290.0132, subdivision 29; 290.0134, subdivision 19; 297A.61, subdivision 3; 297A.67, subdivisions 2, 7; 297A.70, subdivisions 2, 18; 297A.99, by adding a subdivision; 297D.01; 297D.04; 297D.06; 297D.07; 297D.08; 297D.085; 297D.09, subdivision 1a; 297D.10; 297D.11; 340A.412, subdivision 14; 609.135, subdivision 1; 609.5311, subdivision 1; 609.5314, subdivision 1; 609.5316, subdivision 2; 609A.01; 609A.03, subdivisions 5, 9; 609B.425, subdivision 2; 609B.435, subdivision 2; 624.712, by adding subdivisions; 624.713, subdivision 1; 624.714, subdivision 6; 624.7142, subdivision 1; 624.7151; proposing coding for new law in Minnesota Statutes, chapters 3; 116J; 116L; 120B; 144; 152; 289A; 295; 340A; 609A; 624; proposing coding for new law as Minnesota Statutes, chapter 342; repealing Minnesota Statutes 2022, sections 151.72; 152.027, subdivisions 3, 4; 152.21; 152.22, subdivisions 1, 2, 3, 4, 5, 5a, 5b, 6, 7, 8, 9, 10, 11, 12, 13, 14; 152.23; 152.24; 152.25, subdivisions 1, 1a, 1b, 1c, 2, 3, 4; 152.26; 152.261; 152.27, subdivisions 1, 2, 3, 4, 5, 6, 7; 152.28, subdivisions 1, 2, 3; 152.29, subdivisions 1, 2, 3, 3a, 4; 152.30; 152.31; 152.32, subdivisions 1, 2, 3; 152.33, subdivisions 1, 1a, 2, 3, 4, 5, 6; 152.34; 152.35; 152.36, subdivisions 1, 1a, 2, 3, 4, 5; 152.37; Minnesota Rules, parts 4770.0100; 4770.0200; 4770.0300; 4770.0400; 4770.0500; 4770.0600; 4770.0800; 4770.0900; 4770.1000; 4770.1100; 4770.1200; 4770.1300; 4770.1400; 4770.1460; 4770.1500; 4770.1600; 4770.1700; 4770.1800; 4770.1900; 4770.2000; 4770.2100; 4770.2200; 4770.2300; 4770.2400; 4770.2700; 4770.2800; 4770.4000; 4770.4002; 4770.4003; 4770.4004; 4770.4005; 4770.4007; 4770.4008; 4770.4009; 4770.4010; 4770.4012; 4770.4013; 4770.4014; 4770.4015; 4770.4016; 4770.4017; 4770.4018; 4770.4030.
The bill was read for the first time and referred to the Committee on Commerce Finance and Policy.
Urdahl introduced:
H. F. No. 101, A bill for an act relating to capital investment; appropriating money for a wellness center in the city of Litchfield; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Klevorn, Freiberg and Carroll introduced:
H. F. No. 102, A bill for an act relating to taxation; local lodging taxes; removing the expiration date of the local lodging tax imposed by the city of Plymouth; amending Laws 2019, First Special Session chapter 6, article 6, section 25.
The bill was read for the first time and referred to the Committee on Taxes.
Burkel; Anderson, P. H.; Urdahl and Bliss introduced:
H. F. No. 103, A bill for an act relating to capital investment; appropriating money for the Rural Finance Authority; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Bahner, Gomez, Youakim and Urdahl introduced:
H. F. No. 104, A bill for an act relating to taxation; individual income; conforming to the federal tax rules for the Shuttered Venue Operators grant program; amending Minnesota Statutes 2022, section 290.0111, subdivision 4.
The bill was read for the first time and referred to the Committee on Taxes.
Olson, B., introduced:
H. F. No. 105, A bill for an act relating to education; expanding the use of extended time to pupils enrolled in career and technical education courses; amending Minnesota Statutes 2022, section 126C.10, subdivision 2a.
The bill was read for the first time and referred to the Committee on Education Finance.
Olson, B., introduced:
H. F. No. 106, A bill for an act relating to taxation; sales and use; expanding the exemption on precious metal bullion to include coins and other forms of currency; amending Minnesota Statutes 2022, section 297A.67, subdivision 34.
The bill was read for the first time and referred to the Committee on Taxes.
Olson, B., introduced:
H. F. No. 107, A bill for an act relating to taxation; sales and use; providing exemptions for nonprofit animal shelters; amending Minnesota Statutes 2022, section 297A.70, by adding a subdivision.
The bill was read for the first time and referred to the Committee on Taxes.
Olson, B., introduced:
H. F. No. 108, A bill for an act relating to education; expanding definition of shared time pupils; amending Minnesota Statutes 2022, section 126C.01, subdivision 8.
The bill was read for the first time and referred to the Committee on Education Policy.
Gillman introduced:
H. F. No. 109, A bill for an act relating to capital investment; appropriating money for the Dassel-Cokato school district community recreation facility; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Kraft, Freiberg, Greenman, Norris, Clardy, Pursell, Reyer, Fischer, Hicks, Edelson, Youakim and Hortman introduced:
H. F. No. 110, A bill for an act relating to elections; permitting individuals who are at least 16 years of age to preregister to vote; amending Minnesota Statutes 2022, sections 201.054, subdivisions 1, 2; 201.061, by adding a subdivision; 201.071, subdivision 1; 201.091, subdivision 4.
The bill was read for the first time and referred to the Committee on Elections Finance and Policy.
Moller and O'Neill introduced:
H. F. No. 111, A bill for an act relating to public safety; establishing the crime of surreptitious intrusion that does not take place through a window or aperture; establishing the crime of surreptitious intrusion under or around a person's clothing; amending the statute of limitations for the crime of surreptitious intrusion; making technical and conforming changes; amending Minnesota Statutes 2022, sections 243.166, subdivision 1b; 609.746, subdivision 1; 609A.02, subdivision 3; 628.26.
The bill was read for the first time and referred to the Committee on Public Safety Finance and Policy.
Pryor introduced:
H. F. No. 112, A bill for an act relating to education; delaying review of physical education standards; amending Minnesota Statutes 2022, section 120B.021, subdivision 4.
The bill was read for the first time and referred to the Committee on Education Policy.
Quam and Jacob introduced:
H. F. No. 113, A bill for an act relating to education; establishing the Student Religious Liberties Act; proposing coding for new law in Minnesota Statutes, chapter 121A.
The bill was read for the first time and referred to the Committee on Education Policy.
Quam introduced:
H. F. No. 114, A bill for an act relating to education finance; establishing the funding for success incentive aid program; appropriating money; proposing coding for new law in Minnesota Statutes, chapter 124D.
The bill was read for the first time and referred to the Committee on Education Finance.
Quam and Jacob introduced:
H. F. No. 115, A bill for an act relating to transportation; appropriating money for grants to towns, townships, counties, and municipalities for road and bridge construction projects.
The bill was read for the first time and referred to the Committee on Transportation Finance and Policy.
Huot introduced:
H. F. No. 116, A bill for an act relating to capital investment; appropriating money for renovation projects at state readiness centers; authorizing the sale and issuance of state bonds.
The bill was read for the first time and referred to the Committee on Capital Investment.
Stephenson, Freiberg and Greenman introduced:
H. F. No. 117, A bill for an act relating to campaign finance; prohibiting certain political activities by foreign‑influenced corporations; requiring a certification of compliance; prohibiting candidates from accepting certain contributions; amending Minnesota Statutes 2022, sections 10A.27, subdivision 11; 211B.15, subdivisions 1, 7, 7b, by adding subdivisions.
The bill was read for the first time and referred to the Committee on Elections Finance and Policy.
MOTIONS AND RESOLUTIONS
Richardson moved that the names of
Edelson; Olson, L.; Xiong; Becker-Finn; Acomb; Tabke and Jordan be added as
authors on H. F. No. 2.
The motion prevailed.
Greenman moved that the names of Edelson
and Acomb be added as authors on H. F. No. 3. The motion prevailed.
Gomez moved that the name of Acomb be
added as an author on H. F. No. 4. The motion prevailed.
Jordan moved that the names of Acomb,
Tabke, Liebling, Noor, Hicks, Hortman and Sencer‑Mura be added as authors
on H. F. No. 5. The
motion prevailed.
Stephenson moved that the names of Xiong
and Youakim be added as authors on H. F. No. 6. The motion prevailed.
Long
moved that the name of Hollins be added as an author on
H. F. No. 7. The motion
prevailed.
Berg moved that the names of Youakim and
Pryor be shown as second and third authors on H. F. No. 8. The motion prevailed.
Kotyza-Witthuhn moved that the names of
Becker-Finn, Noor and Hortman be added as authors on
H. F. No. 9. The motion
prevailed.
Lislegard moved that the name of Noor be
added as an author on H. F. No. 10. The motion prevailed.
Howard moved that the names of Xiong,
Hortman and Feist be added as authors on H. F. No. 11. The motion prevailed.
Agbaje moved that the names of Xiong,
Jordan, Hicks and Hortman be added as authors on
H. F. No. 12. The motion
prevailed.
Pinto moved that the name of Keeler be
shown as chief author on H. F. No. 13. The motion prevailed.
Keeler moved that the names of Noor,
Hortman and Feist be added as authors on H. F. No. 13. The motion prevailed.
Pinto moved that the names of Jordan,
Liebling, Noor, Klevorn and Hollins be added as
authors on H. F. No. 14.
The motion prevailed.
Frazier moved that the names of Youakim
and Hortman be added as authors on H. F. No. 15. The motion prevailed.
Hollins moved that the names of Liebling
and Edelson be added as authors on H. F. No. 16. The motion prevailed.
Wolgamott moved that the name of Fischer
be added as an author on H. F. No. 18. The motion prevailed.
Olson, L., moved that the names of
Becker-Finn, Liebling, Youakim and Noor be added as
authors on H. F. No. 19.
The motion prevailed.
Vang moved that the name of Hortman be
added as an author on H. F. No. 21. The motion prevailed.
Wolgamott moved that the names of
Becker-Finn, Noor and Hortman be added as authors on
H. F. No. 23. The motion
prevailed.
Jordan moved that the name of Hortman be
added as an author on H. F. No. 24. The motion prevailed.
Frazier moved that the name of Hortman be
added as an author on H. F. No. 25. The motion prevailed.
Koegel moved that the names of Youakim,
Noor and Hortman be added as authors on H. F. No. 26. The motion prevailed.
Lislegard moved that the names of Tabke
and Hortman be added as authors on H. F. No. 27. The motion prevailed.
Frazier
moved that the names of Tabke and Hortman be added as authors on
H. F. No. 28. The motion
prevailed.
Huot moved that the names of Becker-Finn,
Noor and Hortman be added as authors on H. F. No. 29. The motion prevailed.
Richardson moved that the names of Xiong;
Becker-Finn; Jordan; Hansen, R.; Tabke; Edelson and Noor be added as authors on
H. F. No. 30. The motion
prevailed.
Gomez moved that the names of Anderson, P.
E.; Davids and Klevorn be added as authors on H. F. No. 31. The motion prevailed.
Noor moved that the name of Hicks be added
as an author on H. F. No. 32.
The motion prevailed.
Urdahl moved that the name of Xiong be
added as an author on H. F. No. 33. The motion prevailed.
Stephenson moved that the names of
Liebling, Hicks and Hortman be added as authors on
H. F. No. 35. The motion
prevailed.
Greenman moved that the name of Hortman be
added as an author on H. F. No. 36. The motion prevailed.
Agbaje moved that the names of Becker-Finn
and Hortman be added as authors on H. F. No. 37. The motion prevailed.
Pelowski moved that the names of Hortman
and Wolgamott be added as authors on H. F. No. 38. The motion prevailed.
Pelowski moved that the names of Hortman
and Wolgamott be added as authors on H. F. No. 39. The motion prevailed.
Burkel moved that the name of Engen be
added as an author on H. F. No. 40. The motion prevailed.
Feist moved that the names of Jordan and
Hicks be added as authors on H. F. No. 44. The motion prevailed.
Hansen, R., moved that the names of Acomb,
Jordan and Noor be added as authors on H. F. No. 47. The motion prevailed.
Richardson moved that the names of Vang,
Tabke, Liebling, Noor, Hortman and Hollins be added as authors on
H. F. No. 48. The motion
prevailed.
Richardson moved that the names of Xiong
and Noor be added as authors on H. F. No. 49. The motion prevailed.
Richardson moved that the name of Hollins
be added as an author on H. F. No. 51. The motion prevailed.
Richardson moved that the name of Liebling
be added as an author on H. F. No. 52. The motion prevailed.
Richardson moved that the names of
Becker-Finn, Noor, Hortman and Hollins be added as authors on
H. F. No. 55. The motion
prevailed.
ADJOURNMENT
Long moved that when the House adjourns
today it adjourn until 10:00 a.m., Monday, January 9, 2023. The motion prevailed.
Long moved that the House adjourn. The motion prevailed, and the Speaker
declared the House stands adjourned until 10:00 a.m., Monday, January 9, 2023.
Patrick
D. Murphy, Chief
Clerk, House of Representatives