Taxes - MN House Research

The following write-ups are produced and maintained by Minnesota House Research Department, with some links provided to other sources.

Background Briefing on Minnesota Taxes
Presentation to the House Taxes Committee, January 2023
Background Briefing Handout: Overview of Income, Corporate Franchise, Sales, and Other State Taxes
Handout from a presentation to the House Taxes Committee. January 2023
Overview of Property Taxes: Presentation
A presentation to the House Property and Local Tax Division. January 2023.
Overview of Property Taxes: Handout
Handout from a presentation to the House Property and Local Tax Division. January 2023.
A Review of Selected Tax Expenditures
A 153-page report providing background information on selected tax expenditures in Minnesota, focusing on income tax and sales and use tax expenditures. November 2013.
Tax Expenditures vs. Direct Expenditures: A Primer
A 20-page primer that discusses the use of tax expenditures or direct expenditures to modify programs or implement initiatives. December 2018.
Taxes and Local Government Payments: COVID-19 Response
A 4-page description of actions taken by the legislator and commissioner of revenue related to taxes and payments related to local governments in response to COVID-19. August 2020.

Major State Aids and Taxes
Analyses of the major state aids and taxes in Minnesota, showing state, regional, and county breakdowns of major state taxes and different types of aid.