Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF500

Introduced
1/23/23  

Caption

Refundable exemptions for construction materials for certain school buildings authorization and appropriation

Impact

This bill is expected to have a significant impact on the financing of school construction projects by alleviating some of the costs associated with sales tax on construction materials. By allowing school districts to reclaim sales taxes through refunds, the bill aims to channel more funding into the educational infrastructure of Minnesota. This not only supports the immediate needs of public education but could also foster long-term investment in community resources aimed at enhancing educational environments for students.

Summary

SF500 is a legislative bill aimed at providing sales and use tax exemptions for construction materials used in various school building projects across Minnesota. It specifically targets materials and supplies for the construction and renovation of school facilities within specified school districts, including Chisholm, Duluth, Nashwauk-Keewatin, Northland Learning Center, and others. The bill establishes a refundable tax exemption for eligible purchases made within designated time frames, primarily between 2021 and 2025, ensuring these school districts can build or renovate facilities without the additional financial burden of state sales tax.

Contention

Notable points of contention surrounding SF500 may arise from the appropriations involved. The bill mandates appropriations from the general fund to pay for the refunds associated with the tax exemptions. Critics of such measures may argue about the implications for the state budget and whether these tax exemptions could lead to cuts in other essential services or educational programs. Proponents, on the other hand, would likely emphasize the importance of strengthening public education facilities and the positive outcomes that can stem from improved school environments.

Companion Bills

MN HF414

Similar To Sales and use tax provisions modified, refundable exemptions provided for construction materials for school buildings, and money appropriated.

Previously Filed As

MN HF414

Sales and use tax provisions modified, refundable exemptions provided for construction materials for school buildings, and money appropriated.

MN SF4977

St. Clair School District refundable exemption for sales and use taxes on construction materials authorization

MN SF2530

Exemption provision for construction materials for certain school buildings and facilities

MN SF837

Canby Independent School District construction materials refundable sales and use tax exemption authorization

MN SF153

Edgerton School District refundable sales and use tax exemption for construction materials authorization

MN SF4978

Le Sueur-Henderson School District sales and use tax on construction materials refundable exemption authorization

MN SF5

Refundable exemption provision for certain construction materials purchased for Browerville Public Schools

MN SF473

Woodbury Central Park project building materials refundable construction sales and use tax exemption authorization and appropriation

MN SF1617

Certain Cook County schools construction project materials refundable exemption and appropriation

MN HF4840

Refundable sales and use tax exemptions provided for independent school district construction projects.

Similar Bills

MN HF916

Tax expenditure provisions modified, and past tax expenditure purpose statements provided.

MN HF3284

REAL ID implementation law repealed.

MN SF3492

REAL ID implementation law repealer

MN HF20

Wage credits modified and reimbursement provided, general fund transfers authorized, unemployment insurance aid provided, report required, and money appropriated.

MN SF32

Wage credits modification and reimbursement provision; unemployment insurance aid establishment and appropriation

MN SF4803

Various independent school district construction projects sales and use tax exemption provision and appropriation

MN HF4840

Refundable sales and use tax exemptions provided for independent school district construction projects.

MN HF5267

Governor's budget bill for early childhood programs; child welfare and child care licensing provisions modified; technical changes to early childhood law made; Department of Children, Youth, and Families recodification updated; and money appropriated.