1.1.................... moves to amend H.F. No. 2 as follows:
1.2Page 1, delete sections 1 and 2
1.3Page 4, delete section 4 and insert:
1.4 "Sec. 2. Minnesota Statutes 2012, section 290A.04, subdivision 2a, is amended to read:
1.5 Subd. 2a.
Renters. A claimant whose rent constituting property taxes exceeds the
1.6percentage of the household income stated below must pay an amount equal to the percent
1.7of income shown for the appropriate household income level along with the percent to
1.8be paid by the claimant of the remaining amount of rent constituting property taxes. The
1.9state refund equals the amount of rent constituting property taxes that remain, up to the
1.10maximum state refund amount shown below.
1.11
1.12
1.13
|
Household Income
|
Percent of Income
|
Percent Paid by
Claimant
|
Maximum
State
Refund
|
|
|
|
|
|
|
1.14
|
$0 to 3,589
|
1.0 percent
|
5 percent
|
$
|
1,190
|
1.15
|
3,590 to 4,779
|
1.0 percent
|
10 percent
|
$
|
1,190
|
1.16
|
4,780 to 5,969
|
1.1 percent
|
10 percent
|
$
|
1,190
|
1.17
|
5,970 to 8,369
|
1.2 percent
|
10 percent
|
$
|
1,190
|
1.18
|
8,370 to 10,759
|
1.3 percent
|
15 percent
|
$
|
1,190
|
1.19
|
10,760 to 11,949
|
1.4 percent
|
15 percent
|
$
|
1,190
|
1.20
|
11,950 to 13,139
|
1.4 percent
|
20 percent
|
$
|
1,190
|
1.21
|
13,140 to 15,539
|
1.5 percent
|
20 percent
|
$
|
1,190
|
1.22
|
15,540 to 16,729
|
1.6 percent
|
20 percent
|
$
|
1,190
|
1.23
|
16,730 to 17,919
|
1.7 percent
|
25 percent
|
$
|
1,190
|
1.24
|
17,920 to 20,319
|
1.8 percent
|
25 percent
|
$
|
1,190
|
1.25
|
20,320 to 21,509
|
1.9 percent
|
30 percent
|
$
|
1,190
|
1.26
|
21,510 to 22,699
|
2.0 percent
|
30 percent
|
$
|
1,190
|
1.27
|
22,700 to 23,899
|
2.2 percent
|
30 percent
|
$
|
1,190
|
1.28
|
23,900 to 25,089
|
2.4 percent
|
30 percent
|
$
|
1,190
|
1.29
|
25,090 to 26,289
|
2.6 percent
|
35 percent
|
$
|
1,190
|
1.30
|
26,290 to 27,489
|
2.7 percent
|
35 percent
|
$
|
1,190
|
2.1
|
27,490 to 28,679
|
2.8 percent
|
35 percent
|
$
|
1,190
|
2.2
|
28,680 to 29,869
|
2.9 percent
|
40 percent
|
$
|
1,190
|
2.3
|
29,870 to 31,079
|
3.0 percent
|
40 percent
|
$
|
1,190
|
2.4
|
31,080 to 32,269
|
3.1 percent
|
40 percent
|
$
|
1,190
|
2.5
|
32,270 to 33,459
|
3.2 percent
|
40 percent
|
$
|
1,190
|
2.6
|
33,460 to 34,649
|
3.3 percent
|
45 percent
|
$
|
1,080
|
2.7
|
34,650 to 35,849
|
3.4 percent
|
45 percent
|
$
|
960
|
2.8
|
35,850 to 37,049
|
3.5 percent
|
45 percent
|
$
|
830
|
2.9
|
37,050 to 38,239
|
3.5 percent
|
50 percent
|
$
|
720
|
2.10
|
38,240 to 39,439
|
3.5 percent
|
50 percent
|
$
|
600
|
2.11
|
38,440 to 40,629
|
3.5 percent
|
50 percent
|
$
|
360
|
2.12
|
40,630 to 41,819
|
3.5 percent
|
50 percent
|
$
|
120
|
2.13
|
$0 to 4,899
|
1.0 percent
|
5 percent
|
$
|
2,000
|
2.14
|
4,900 to 6,519
|
1.0 percent
|
10 percent
|
$
|
2,000
|
2.15
|
6,520 to 8,149
|
1.1 percent
|
10 percent
|
$
|
1,950
|
2.16
|
8,150 to 11,419
|
1.2 percent
|
10 percent
|
$
|
1,900
|
2.17
|
11,420 to 14,679
|
1.3 percent
|
15 percent
|
$
|
1,850
|
2.18
|
14,680 to 16,299
|
1.4 percent
|
15 percent
|
$
|
1,800
|
2.19
|
16,300 to 17,929
|
1.4 percent
|
20 percent
|
$
|
1,750
|
2.20
|
17,930 to 21,199
|
1.5 percent
|
20 percent
|
$
|
1,700
|
2.21
|
21,200 to 22,829
|
1.6 percent
|
20 percent
|
$
|
1,650
|
2.22
|
22,830 to 24,449
|
1.7 percent
|
25 percent
|
$
|
1,650
|
2.23
|
24,450 to 27,719
|
1.8 percent
|
25 percent
|
$
|
1,650
|
2.24
|
27,720 to 29,349
|
1.9 percent
|
30 percent
|
$
|
1,650
|
2.25
|
29,350 to 34,229
|
2.0 percent
|
30 percent
|
$
|
1,650
|
2.26
|
34,230 to 39,129
|
2.0 percent
|
35 percent
|
$
|
1,650
|
2.27
|
39,130 to 45,649
|
2.0 percent
|
40 percent
|
$
|
1,650
|
2.28
|
45,650 to 47,279
|
2.0 percent
|
45 percent
|
$
|
1,500
|
2.29
|
47,280 to 48,909
|
2.0 percent
|
45 percent
|
$
|
1,350
|
2.30
|
48,910 to 50,549
|
2.0 percent
|
45 percent
|
$
|
1,150
|
2.31
|
50,550 to 52,169
|
2.0 percent
|
50 percent
|
$
|
1,000
|
2.32
|
52,170 to 53,809
|
2.0 percent
|
50 percent
|
$
|
900
|
2.33
|
53,810 to 55,439
|
2.0 percent
|
50 percent
|
$
|
500
|
2.34
|
55,440 to 57,059
|
2.0 percent
|
50 percent
|
$
|
200
|
2.35The payment made to a claimant is the amount of the state refund calculated under
2.36this subdivision. No payment is allowed if the claimant's household income is
$41,820
2.37 $57,060 or more.
2.38EFFECTIVE DATE.This section is effective for claims based on rent paid in
2.392013 and following years.
2.40 Sec. 3. Minnesota Statutes 2012, section 290A.04, subdivision 4, is amended to read:
3.1 Subd. 4.
Inflation adjustment. (a) Beginning for property tax refunds payable in
3.2calendar year 2002, the commissioner shall annually adjust the dollar amounts of the
3.3income thresholds and the maximum refunds under subdivisions 2 and 2a for inflation.
3.4The commissioner shall make the inflation adjustments in accordance with section 1(f) of
3.5the Internal Revenue Code, except that for purposes of this subdivision the percentage
3.6increase shall be determined as provided in this subdivision.
3.7(b) In adjusting the dollar amounts of the income thresholds and the maximum
3.8refunds under subdivision 2 for inflation, the percentage increase shall be determined
3.9from the year ending on June 30,
2011 2013, to the year ending on June 30 of the year
3.10preceding that in which the refund is payable.
3.11(c) In adjusting the dollar amounts of the income thresholds and the maximum
3.12refunds under subdivision 2a for inflation, the percentage increase shall be determined
3.13from the year ending on June 30,
2000 2012, to the year ending on June 30 of the year
3.14preceding that in which the refund is payable.
3.15(d) The commissioner shall use the appropriate percentage increase to annually
3.16adjust the income thresholds and maximum refunds under subdivisions 2 and 2a for
3.17inflation without regard to whether or not the income tax brackets are adjusted for inflation
3.18in that year. The commissioner shall round the thresholds and the maximum amounts,
3.19as adjusted to the nearest $10 amount. If the amount ends in $5, the commissioner shall
3.20round it up to the next $10 amount.
3.21(e) The commissioner shall annually announce the adjusted refund schedule at the
3.22same time provided under section
290.06. The determination of the commissioner under
3.23this subdivision is not a rule under the Administrative Procedure Act.
3.24EFFECTIVE DATE.This section is effective for refund claims based on taxes
3.25payable in 2014 and rent paid in 2013 and following years."
3.26Renumber the sections in sequence and correct the internal references
3.27Amend the title accordingly