Minnesota 2025-2026 Regular Session

Minnesota House Bill HF3069

Introduced
4/2/25  

Caption

Tax on certain growth of certain assets of colleges and universities established, and special revenue fund account established.

Impact

This legislation is expected to have significant implications for higher education institutions, particularly those with substantial financial assets. By taxing the growth of assets, the bill aims to redistribute some of that financial success back into the higher education system, potentially increasing funding for scholarships and grants for students. However, the impact of this tax on the financial operations and growth strategies of such institutions could be substantial, as they may need to adjust their financial planning to account for these new tax obligations.

Summary

House File 3069 establishes a tax on the asset growth of certain colleges and universities in Minnesota. The bill aims to impose an excise tax on educational institutions with total assets exceeding $100 million and at least 500 tuition-paying students. The tax rates vary based on per-student assets, with increasing percentages based on asset thresholds. The introduction of this tax is intended to generate additional revenue that will be directed into a special revenue fund established for the higher education sector, potentially benefiting the state's grant programs.

Contention

Discussions surrounding HF3069 indicate potential points of contention, particularly from educational institutions concerned about the financial burden this tax may impose. Critics argue that taxing asset growth could discourage financial investment in infrastructure and educational programs. Proponents, on the other hand, may argue that the tax is a equitable way for wealthier institutions to contribute to the educational funding needs of the state, fostering greater access for students and helping to address disparities in educational funding. As the bill moves through the legislature, further debates are anticipated regarding its implications for institutional financial health and student accessibility.

Companion Bills

MN SF3194

Similar To Certain assets of colleges and universities tax on certain growth establishment and special revenue fund account establishment

Similar Bills

CA AB850

Institutional Debt Transparency Act.

TX SB174

Relating to accountability of institutions of higher education, including educator preparation programs, and online institution resumes for public institutions of higher education.

CA AB1344

Private postsecondary education: California Private Postsecondary Act of 2009.

CA AB70

Private postsecondary education: California Private Postsecondary Education Act of 2009.

NJ S3566

Revises calculation of student financial need and provides circumstances for reduction of financial aid at institutions of higher education and proprietary institutions.

NJ A5181

Revises calculation of student financial need and provides circumstances for reduction of financial aid at institutions of higher education and proprietary institutions.

NJ A3422

Revises calculation of student financial need and provides circumstances for reduction of financial aid at institutions of higher education and proprietary institutions.

CA AB3167

California Private Postsecondary Education Act of 2009: highly qualified private nonprofit institution.