Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF5194

Introduced
3/25/24  

Caption

Refundable credit proposal for conversion of underutilized buildings

Impact

If enacted, SF5194 is expected to impact state laws by adding incentives for the redevelopment of vacant properties, particularly those that have not been in use for a significant time. This initiative aligns with trends towards urban renewal and economic revitalization, aiming to reduce blight and increase housing and commercial space in communities. The establishment of a conversion credit administration account will support these efforts while generating reports on economic impacts, thus providing data for future legislative considerations.

Summary

SF5194 proposes a refundable credit for the conversion of underutilized buildings, intending to stimulate economic development through the revitalization of vacant properties. The bill allows developers and property owners to claim a credit or grant equal to 30% of qualifying conversion expenses, which should help return these buildings to productive use. Significant provisions include requirements on retaining existing structural elements, thus promoting sustainability and economic efficiency in renovations. The bill also establishes a framework for application, oversight, and reporting to ensure transparency and accountability in the use of these credits.

Contention

Some points of contention surrounding SF5194 may arise regarding the allocation of public funds for these credits and grants, particularly in light of potential budgetary constraints. Critics might argue that while revitalizing underutilized properties is beneficial, the approach could result in benefits primarily for developers without sufficient checks on community impact. There may also be concerns about the long-term viability of the projects funded through these credits, particularly given the sunset provision set to expire after fiscal year 2030. Therefore, stakeholders would need to remain vigilant about the balance between encouraging development and safeguarding public interests.

Companion Bills

MN HF5191

Similar To Refundable income tax credit proposed for conversion of underutilized buildings, grants in lieu of credit allowed, sunset for credit proposed, and reports required.

Previously Filed As

MN HF5191

Refundable income tax credit proposed for conversion of underutilized buildings, grants in lieu of credit allowed, sunset for credit proposed, and reports required.

MN SF768

Underutilized buildings conversion refundable tax credit proposal, sunset for the credit provision, and appropriation

MN HF457

Refundable sales and use tax credit proposed for conversion of underutilized buildings, grants in lieu of the credit allowed, credit sunset proposed, and reports required.

MN SF45

Property tax refund program conversion to a refundable income tax credit authorization

MN SF4261

Additional property tax refund conversion into a refundable income tax credit authorization

MN HB1125

Tax Credit Commercial Building Conversion

MN SF1512

New markets tax credit proposal

MN HF2960

Refundable sustainable aviation fuel tax credit and related sales tax exemption established.

MN SF2753

Refundable sustainable aviation fuel tax credit and related sales tax exemption establishment

MN SB1113

Income tax, state; tax credit for adaptive repurposing of underutilized structures.

Similar Bills

CT SJ00007

Resolution Granting The Claims Commissioner An Extension Of Time To Dispose Of Certain Claims Against The State Pursuant To Chapter 53 Of The General Statutes.

CT HJ00041

Resolution Granting The Claims Commissioner An Extension Of Time To Dispose Of Certain Claims.

CT HJ00023

Resolution Granting The Claims Commissioner Extensions Of Time To Dispose Of Certain Claims Against The State.

CT HJ00038

Resolution Concerning The Disposition Of Certain Claims Against The State Pursuant To Chapter 53 Of The General Statutes.

CA AB2009

California Travel and Tourism Commission.

CA AB1920

California Travel and Tourism Commission.

CA AB2323

Insurance: covered communications.

CT HJ00029

Resolution Granting The Claims Commissioner An Extension Of Time To Dispose Of Certain Claims Against The State Pursuant To Chapter 53 Of The General Statutes.