Minnesota 2023-2024 Regular Session

Minnesota House Bill HF1528

Introduced
2/9/23  

Caption

New markets tax credit proposed, administration of credit provided, and disclosure of information allowed.

Impact

The implementation of HF1528 is anticipated to enhance the economic landscape by fostering job creation and community development in historically underprivileged areas. By offering a tax credit to investors, the intent is to leverage private capital to drive public benefit in the form of improved business operations and increased employment in low-income neighborhoods. The bill outlines the structure for the credit, its eligibility, and the processes for applications and certifications, which could establish a streamlined approach for businesses seeking these benefits.

Summary

House File 1528 proposes the establishment of a new markets tax credit aimed at encouraging investments in qualified low-income community businesses within Minnesota. This credit involves providing a tax incentive for entities making qualified equity investments, defined under the asset management needed for community growth. Specifically, the bill outlines different allocations for both greater Minnesota and metropolitan communities, each designated $60 million in investment authority to stimulate economic activity in these areas.

Contention

Despite the potential benefits, discussions surrounding HF1528 may include debates on the allocation of funds and the effectiveness of such tax credits in genuinely uplifting low-income communities. Opponents might raise concerns over whether the proposed investment will equitably distribute benefits, or if it primarily serves larger corporations rather than local businesses. Additionally, questions about oversight and accountability in the administration of the tax credit could arise, particularly around ensuring that funds are directed as intended.

Companion Bills

MN SF1512

Similar To New markets tax credit proposal

Previously Filed As

MN SF1512

New markets tax credit proposal

MN SF2327

New Markets tax credit proposal provision, credit administration provision, and appropriation

MN HF2360

New markets tax credit established, report required, and money appropriated.

MN AB3101

Income taxes: credits: California New Markets Tax Credit.

MN AB1259

Personal income taxes: corporation taxes: credits: California New Markets Tax Credit.

MN AB1572

Personal income taxes: corporation taxes: credits: California New Markets Tax Credit.

MN HB1455

New markets tax credit.

MN SB0483

New markets tax credit.

MN SB01108

An Act Concerning A Connecticut New Markets Tax Credit Program.

MN HF4953

Revenue-neutral assessment on environmental emissions provided, refundable FICA and property tax credits provided, credits against income taxes required to be paid as dividends, energy efficiency and renewable energy project loans authorized, and money appropriated.

Similar Bills

MN HF2360

New markets tax credit established, report required, and money appropriated.

MN SF2327

New Markets tax credit proposal provision, credit administration provision, and appropriation

MN SF1512

New markets tax credit proposal

MN SF2098

Process provision to refund the state stadium bonds

MN HF779

Advance payment of the education credit established, education credit assignments disallowed, and report on delivering advance payments using an electronic benefits transfer card required.

MN SF1423

Department of Revenue prohibition from recapturing taxpayer refunds for medical debt

MN HF2445

Housing finance bill.

MN HF167

Individual income tax provisions modified, and refundable tax credit proposed for tax years 2021 and 2022.