1.1.................... moves to amend H.F. No. 2323, the delete everything amendment
1.2(A09-0462), as follows:
1.3Page 1, after line 5, insert:

1.4    "Section 1. Minnesota Statutes 2008, section 270A.03, subdivision 7, is amended to
1.5read:
1.6    Subd. 7. Refund. "Refund" means an individual income tax refund or political
1.7contribution refund, pursuant to chapter 290, or a property tax credit or refund, pursuant to
1.8chapter 290A, or a sustainable forest tax payment to a claimant under chapter 290C.
1.9    For purposes of this chapter, lottery prizes, as set forth in section 349A.08,
1.10subdivision 8 , and amounts granted to persons by the legislature on the recommendation
1.11of the joint senate-house of representatives Subcommittee on Claims shall be treated
1.12as refunds.
1.13    In the case of a joint property tax refund payable to spouses under chapter 290A,
1.14the refund shall be considered as belonging to each spouse in the proportion of the total
1.15refund that equals each spouse's proportion of the total income determined under section
1.16290A.03, subdivision 3 . In the case of a joint income tax refund under chapter 289A, the
1.17refund shall be considered as belonging to each spouse in the proportion of the total
1.18refund that equals each spouse's proportion of the total taxable income determined under
1.19section 290.01, subdivision 29. The commissioner shall remit the entire refund to the
1.20claimant agency, which shall, upon the request of the spouse who does not owe the debt,
1.21determine the amount of the refund belonging to that spouse and refund the amount to
1.22that spouse. For court fines, fees, and surcharges and court-ordered restitution under
1.23section 611A.04, subdivision 2, the notice provided by the commissioner of revenue under
1.24section 270A.07, subdivision 2, paragraph (b), serves as the appropriate legal notice
1.25to the spouse who does not owe the debt.
1.26EFFECTIVE DATE.This section is effective for political contribution refund
1.27claims based on contributions made on or after July 1, 2009."
2.1Page 2, after line 21, insert:

2.2    "Sec. 4. Minnesota Statutes 2008, section 289A.50, subdivision 1, is amended to read:
2.3    Subdivision 1. General right to refund. (a) Subject to the requirements of this
2.4section and section 289A.40, a taxpayer who has paid a tax in excess of the taxes lawfully
2.5due and who files a written claim for refund will be refunded or credited the overpayment
2.6of the tax determined by the commissioner to be erroneously paid.
2.7    (b) The claim must specify the name of the taxpayer, the date when and the period
2.8for which the tax was paid, the kind of tax paid, the amount of the tax that the taxpayer
2.9claims was erroneously paid, the grounds on which a refund is claimed, and other
2.10information relative to the payment and in the form required by the commissioner. An
2.11income tax, estate tax, or corporate franchise tax return, or amended return claiming an
2.12overpayment constitutes a claim for refund.
2.13    (c) When, in the course of an examination, and within the time for requesting a
2.14refund, the commissioner determines that there has been an overpayment of tax, the
2.15commissioner shall refund or credit the overpayment to the taxpayer and no demand
2.16is necessary. If the overpayment exceeds $1, the amount of the overpayment must
2.17be refunded to the taxpayer. If the amount of the overpayment is less than $1, the
2.18commissioner is not required to refund. In these situations, the commissioner does not
2.19have to make written findings or serve notice by mail to the taxpayer.
2.20    (d) If the amount allowable as a credit for withholding, estimated taxes, or dependent
2.21care exceeds the tax against which the credit is allowable, the amount of the excess is
2.22considered an overpayment. The refund allowed by section 290.06, subdivision 23, is also
2.23considered an overpayment. The requirements of section 270C.33 do not apply to the
2.24refunding of such an overpayment shown on the original return filed by a taxpayer.
2.25    (e) If the entertainment tax withheld at the source exceeds by $1 or more the taxes,
2.26penalties, and interest reported in the return of the entertainment entity or imposed by
2.27section 290.9201, the excess must be refunded to the entertainment entity. If the excess is
2.28less than $1, the commissioner need not refund that amount.
2.29    (f) If the surety deposit required for a construction contract exceeds the liability of
2.30the out-of-state contractor, the commissioner shall refund the difference to the contractor.
2.31    (g) An action of the commissioner in refunding the amount of the overpayment does
2.32not constitute a determination of the correctness of the return of the taxpayer.
2.33    (h) There is appropriated from the general fund to the commissioner of revenue the
2.34amount necessary to pay refunds allowed under this section.
2.35EFFECTIVE DATE.This section is effective for political contribution refund
2.36claims based on contributions made on or after July 1, 2009."
3.1Page 4, after line 30, insert:

3.2    "Sec. 7. Minnesota Statutes 2008, section 290.01, subdivision 6, is amended to read:
3.3    Subd. 6. Taxpayer. The term "taxpayer" means any person or corporation subject to
3.4a tax imposed by this chapter. For purposes of section 290.06, subdivision 23, the term
3.5"taxpayer" means an individual eligible to vote in Minnesota under section 201.014.
3.6EFFECTIVE DATE.This section is effective for political contribution refund
3.7claims based on contributions made on or after July 1, 2009."
3.8Page 21, after line 7, insert:

3.9    "Sec. 15. Minnesota Statutes 2008, section 290.06, subdivision 1, is amended to read:
3.10    Subdivision 1. Computation, corporations. The franchise tax imposed upon
3.11corporations shall be computed by applying to their taxable income the rate of 9.8 8.8
3.12percent.
3.13EFFECTIVE DATE.This section is effective for taxable years beginning after
3.14December 31, 2009."
3.15Page 49, after line 8, insert:
3.16    "(d) Minnesota Statutes 2008, section 10A.322, subdivision 4, and 290.06,
3.17subdivision 23, are repealed effective for contributions made after June 30, 2009."
3.18Page 132, after line 13, insert

3.19    "Section 4. Minnesota Statutes 2008, section 290A.03, subdivision 11, is amended to
3.20read:
3.21    Subd. 11. Rent constituting property taxes. "Rent constituting property taxes"
3.22means 19 percent of the gross rent actually paid in cash, or its equivalent, or the portion of
3.23rent the amount of gross rent actually paid in cash, or its equivalent, which is attributable
3.24(1) to the property tax paid on the unit or (2) to the amount paid in lieu of property taxes,
3.25in any calendar year by a claimant for the right of occupancy of the claimant's Minnesota
3.26homestead in the calendar year, and which rent constitutes the basis, in the succeeding
3.27calendar year of a claim for relief under this chapter by the claimant. The amount of
3.28rent attributable to property taxes paid or payments in lieu made on the unit must be
3.29determined by multiplying the gross rent paid by the claimant for the calendar year for the
3.30unit by a fraction, the numerator of which is the net tax on the property where the unit
3.31is located and the denominator of which is the total scheduled rent. In no case may the
3.32rent constituting property taxes exceed 50 percent of the gross rent paid by the claimant
3.33during that calendar year. In the case of a claimant who resides in a unit for which (1)
3.34a rent subsidy is paid to, or for, the claimant based on the income of the claimant or
3.35the claimant's family, or (2) a subsidy is paid to a public housing authority that owns or
4.1operates the claimant's rental unit, pursuant to United States Code, title 42, section 1437c,
4.220 percent of gross rent actually paid in cash or its equivalent shall be the claimant's "rent
4.3constituting property taxes paid." For purposes of this subdivision, "rent subsidy" does not
4.4include any housing assistance received under the Minnesota family investment program,
4.5general assistance, Minnesota supplemental assistance, supplemental security income,
4.6or similar income maintenance programs.
4.7EFFECTIVE DATE.This section is effective for claims based on rent paid in
4.82009 and thereafter.

4.9    Sec. 5. Minnesota Statutes 2008, section 290A.03, subdivision 13, is amended to read:
4.10    Subd. 13. Property taxes payable. "Property taxes payable" means the property
4.11tax exclusive of special assessments, penalties, and interest payable on a claimant's
4.12homestead after deductions made under sections 273.135, 273.1384, 273.1391, 273.42,
4.13subdivision 2 , and any other state paid property tax credits in any calendar year, and
4.14after any refund claimed and allowable under section 290A.04, subdivision 2h, that is
4.15first payable in the year that the property tax is payable. In the case of a claimant who
4.16makes ground lease payments, "property taxes payable" includes the amount of the
4.17payments directly attributable to the property taxes assessed against the parcel on which
4.18the house is located. No apportionment or reduction of the "property taxes payable" shall
4.19be required for the use of a portion of the claimant's homestead for a business purpose if
4.20the claimant does not deduct any business depreciation expenses for the use of a portion
4.21of the homestead in the determination of federal adjusted gross income. For homesteads
4.22which are manufactured homes as defined in section 273.125, subdivision 8, and for
4.23homesteads which are park trailers taxed as manufactured homes under section 168.012,
4.24subdivision 9 , "property taxes payable" shall also include 19 percent the amount of the
4.25gross rent paid in the preceding year for the site on which the homestead is located, which
4.26is attributable to the net tax paid on the site. The amount attributable to property taxes
4.27must be determined by multiplying the net tax on the parcel by a fraction, the numerator
4.28of which is the gross rent paid for the calendar year for the site and the denominator
4.29of which is the gross rent paid for the calendar year for the parcel. When a homestead
4.30is owned by two or more persons as joint tenants or tenants in common, such tenants
4.31shall determine between them which tenant may claim the property taxes payable on the
4.32homestead. If they are unable to agree, the matter shall be referred to the commissioner of
4.33revenue whose decision shall be final. Property taxes are considered payable in the year
4.34prescribed by law for payment of the taxes.
5.1    In the case of a claim relating to "property taxes payable," the claimant must have
5.2owned and occupied the homestead on January 2 of the year in which the tax is payable
5.3and (i) the property must have been classified as homestead property pursuant to section
5.4273.124 , on or before December 15 of the assessment year to which the "property taxes
5.5payable" relate; or (ii) the claimant must provide documentation from the local assessor
5.6that application for homestead classification has been made on or before December 15
5.7of the year in which the "property taxes payable" were payable and that the assessor has
5.8approved the application.
5.9EFFECTIVE DATE.This section is effective for claims based on rent paid in
5.102009 and thereafter.

5.11    Sec. 6. Minnesota Statutes 2008, section 290A.03, is amended by adding a subdivision
5.12to read:
5.13    Subd. 16. Total scheduled rent. "Total scheduled rent" means the sum of the
5.14monthly rents assigned to the residential rental units in the property multiplied by 12.
5.15The rents must be an arm's-length rental, including garage rents if any, but not including
5.16charges for medical services furnished by the landlord as a part of the rental agreement. In
5.17determining total scheduled rent, no deduction is allowed for vacant units, uncollected
5.18rent, or reduced cash rents in units occupied by employees or agents of the owner.
5.19EFFECTIVE DATE.This section is effective for claims based on rent paid in
5.202009 and thereafter.

5.21    Sec. 7. Minnesota Statutes 2008, section 290A.03, is amended by adding a subdivision
5.22to read:
5.23    Subd. 17. Net tax. "Net tax" means:
5.24    (1) the property tax, exclusive of special assessments, interest, and penalties, and
5.25after reduction for any state paid property tax credits as required in subdivision 13; or
5.26    (2) the payments made in lieu of ad valorem taxes, including payments of special
5.27assessments imposed in lieu of ad valorem taxes, for the calendar year in which the rent
5.28was paid. If a portion of the property is occupied as a homestead or is used for other
5.29than rental purposes, the net tax is the amount of tax reduced by the percentage that the
5.30nonrental use comprises the total square footage of the building. If a portion of the
5.31property is used for purposes other than for residential rental and none of the property is
5.32occupied as a homestead, the net tax is the amount of the tax of the parcel multiplied by a
5.33fraction, the numerator of which is the net tax capacity of the residential rental portion
5.34and the denominator of which is the total net tax capacity of the parcel. If a portion of
6.1the property is used for other than rental residential purposes, the county treasurer shall
6.2list on the property tax statement the amount of net tax pertaining to the rental residential
6.3portion of the property.
6.4    The amount of the net tax must not be reduced by an abatement or a court-ordered
6.5reduction in the property tax on the property made after the certificate of rent paid has
6.6been provided to the renter.
6.7EFFECTIVE DATE.This section is effective for claims based on rent paid in
6.82009 and thereafter."
6.9Renumber the sections in sequence and correct the internal references
6.10Amend the title accordingly