1.1 A bill for an act
1.2 relating to taxation; solid waste management; requiring a rebate from the solid
1.3 waste management tax for materials removed from the waste stream for recycling,
1.4 composting, or reuse; appropriating money; amending Minnesota Statutes 2024,
1.5 section 297H.13, subdivision 2; proposing coding for new law in Minnesota
1.6 Statutes, chapter 297H.
1.7BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.8 Section 1. [297H.075] REBATE FOR RECYCLED AND REUSED MATERIALS.
1.9 Subdivision 1.Definitions.(a) For purposes of this section, the following terms have
1.10the meanings given.
1.11 (b) "Compostable materials" has the meaning given to "source-separated compostable
1.12materials" in section 115A.03, subdivision 32a, clause (3).
1.13 (c) "Recyclable materials" has the meaning given in section 115A.03, subdivision 25a.
1.14 (d) "Resource recovery facility" has the meaning given in section 115A.03, subdivision
1.1528.
1.16 (e) "Waste-to-energy facility" means a facility that produces refuse-derived fuel, as
1.17defined in section 115A.03, subdivision 25d.
1.18 Subd. 2.Reporting.(a) By February 1, 2026, and each February 1 thereafter, an owner
1.19or operator of a resource recovery facility or waste-to-energy facility shall report to the
1.20commissioner of revenue, on a form prescribed by the commissioner of revenue, the
1.21following information for the previous calendar year:
1Section 1.
REVISOR EAP/EN 25-0524003/27/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 3172
NINETY-FOURTH SESSION
Authored by Anderson, P. H.; Davids and Gander04/10/2025
The bill was read for the first time and referred to the Committee on Taxes 2.1 (1) the number of tons of recyclable materials that are manually or mechanically separated
2.2from mixed municipal solid waste and that are recycled;
2.3 (2) the number of tons of recyclable materials that are manually or mechanically separated
2.4from mixed municipal solid waste and that are reused;
2.5 (3) the number of tons of compostable materials that are manually or mechanically
2.6separated from mixed municipal solid waste and that are subsequently composted or
2.7processed in an anaerobic or aerobic digester and then composted;
2.8 (4) the number of tons of recyclable materials that are recovered from combustor ash
2.9generated at a waste-to-energy facility and that are recycled; and
2.10 (5) the number of tons of combustor ash that are generated at a waste-to-energy facility
2.11and that are utilized in road construction or another approved use.
2.12 (b) The information in paragraph (a) must be reported separately for each clause.
2.13 Subd. 3.Rebate calculation.(a) Based on the information submitted in subdivision 2,
2.14the commissioner of revenue shall, by April 15, 2026, and each April 15 thereafter, pay a
2.15rebate from the tax paid under this chapter to each operator of a resource recovery facility
2.16or waste-to-energy facility reporting under subdivision 2 that is equal to the sum of:
2.17 (1) tons reported in subdivision 2, paragraph (a), clauses (1) to (3), of materials separated
2.18from waste for which tax due under this chapter was collected, multiplied by the rate of
2.19$30; plus
2.20 (2) tons reported in subdivision 2, paragraph (a), clauses (4) and (5), of materials separated
2.21from waste for which tax due under this chapter was collected, multiplied by the rate of
2.22$20.
2.23 (b) The amount necessary to pay each operator of a resource recovery facility or
2.24waste-to-energy facility under this section is appropriated to the commissioner of revenue
2.25from the revenues allocated pursuant to section 297H.13, subdivision 2, paragraph (a).
2.26 EFFECTIVE DATE.This section is effective July 1, 2025.
2.27 Sec. 2. Minnesota Statutes 2024, section 297H.13, subdivision 2, is amended to read:
2.28 Subd. 2.Allocation of revenues.(a) Of the amounts remitted under this chapter,:
2.29 (1) the amount necessary to pay rebates under section 297H.075 is appropriated to the
2.30commissioner to issue rebates; and
2Sec. 2.
REVISOR EAP/EN 25-0524003/27/25 3.1 (2) 70 percent of the remaining amount must be credited to the environmental fund
3.2established in section 16A.531, subdivision 1.
3.3 (b) In addition to the amounts appropriated for rebates and credited to the environmental
3.4fund in paragraph (a), in fiscal year 2024 and later, three percent of the amounts remitted
3.5under this chapter shall be deposited into the resource management account in the
3.6environmental fund.
3.7 (c) The remainder must be deposited into the general fund.
3.8 (d) Beginning in fiscal year 2024 and annually thereafter, the money deposited in the
3.9resource management account in the environmental fund under paragraph (b) is appropriated
3.10to the commissioner of the Pollution Control Agency for distribution to counties under
3.11section 115A.557, subdivision 2, paragraph (a), clauses (1) to (7) and (9) to (11).
3.12 EFFECTIVE DATE.This section is effective July 1, 2025.
3Sec. 2.
REVISOR EAP/EN 25-0524003/27/25