Minnesota 2023-2024 Regular Session

Minnesota House Bill HF2945

Introduced
3/16/23  

Caption

June accelerated liability repealed for mortgage registry tax, deed tax, cigarette and tobacco taxes, and alcohol excise taxes.

Impact

With the implementation of HF2945, there will be significant alterations in how certain tax receipts are managed. By eliminating the June accelerated payment requirement, the state is likely to see a shift in cash flow for both the state treasury and the counties. This proposed modification may result in a more manageable payment schedule for taxpayers, allowing revenues to be collected more evenly throughout the year rather than being dependent on a single month. However, this change could also create short-term budgetary challenges for local governments that rely on these funds during the summer months.

Summary

House File 2945 aims to amend the current tax structure in Minnesota by repealing the June accelerated liability for the mortgage registry tax, deed tax, cigarette and tobacco taxes, and alcohol excise taxes. This legislative change intends to address tax obligations that are currently required to be paid upfront before the end of June, potentially alleviating financial pressure on taxpayers who may struggle with this timing. The bill is positioned as a means to enhance fairness and efficiency within the state's tax system, particularly for businesses that deal with these specific taxes.

Contention

Notably, HF2945 may encounter opposition from factions concerned about the implications of altering established tax collection practices. Advocates might argue that the repeal of accelerated payments could undermine local revenue streams at a time when jurisdictions are managing tight budgets, especially in light of ongoing economic pressures. As a result, discussions around this bill are likely to include debates on the balance between easing taxpayer burdens and ensuring adequate funding for public services that depend on these tax revenues. Opposition may also raise concerns regarding potential long-term impacts on fiscal policy and financial forecasting for local and state budgets.

Companion Bills

MN SF2661

Similar To June accelerated liability repeal for the mortgage registry tax, deed tax, cigarette and tobacco taxes and alcohol excise taxes

Similar Bills

MN SF1062

Requirement repeal for June accelerated payments for cigarette and tobacco taxes and liquor taxes

MN HF1955

June accelerated payment requirements repealed for cigarette and tobacco taxes and liquor taxes.

MN SF2661

June accelerated liability repeal for the mortgage registry tax, deed tax, cigarette and tobacco taxes and alcohol excise taxes

MN HF2911

June accelerated payments for certain taxes repealed, and penalty for underpayment repealed.

MN SF102

Hospitals and health care providers gross tax revenue repeal and technical changes made

MN SF1081

Gross revenues tax repeal on hospitals and health care providers

MN HF1381

Gross revenues tax on hospitals and health care providers repealed, and technical changes made.

MN SF3269

Gross revenues tax on hospitals and health care providers repeal