Minnesota 2025-2026 Regular Session

Minnesota House Bill HF3172 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1.1 A bill for an act
2	2	1.2 relating to taxation; solid waste management; requiring a rebate from the solid
3	3	1.3 waste management tax for materials removed from the waste stream for recycling,
4	4	1.4 composting, or reuse; appropriating money; amending Minnesota Statutes 2024,
5	5	1.5 section 297H.13, subdivision 2; proposing coding for new law in Minnesota
6	6	1.6 Statutes, chapter 297H.
7	7	1.7BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
8	8	1.8 Section 1. [297H.075] REBATE FOR RECYCLED AND REUSED MATERIALS.
9	9	1.9 Subdivision 1.Definitions.(a) For purposes of this section, the following terms have
10	10	1.10the meanings given.
11	11	1.11 (b) "Compostable materials" has the meaning given to "source-separated compostable
12	12	1.12materials" in section 115A.03, subdivision 32a, clause (3).
13	13	1.13 (c) "Recyclable materials" has the meaning given in section 115A.03, subdivision 25a.
14	14	1.14 (d) "Resource recovery facility" has the meaning given in section 115A.03, subdivision
15	15	1.1528.
16	16	1.16 (e) "Waste-to-energy facility" means a facility that produces refuse-derived fuel, as
17	17	1.17defined in section 115A.03, subdivision 25d.
18	18	1.18 Subd. 2.Reporting.(a) By February 1, 2026, and each February 1 thereafter, an owner
19	19	1.19or operator of a resource recovery facility or waste-to-energy facility shall report to the
20	20	1.20commissioner of revenue, on a form prescribed by the commissioner of revenue, the
21	21	1.21following information for the previous calendar year:
22	22	1Section 1.
23	23	REVISOR EAP/EN 25-0524003/27/25
24	24	State of Minnesota
25	25	This Document can be made available
26	26	in alternative formats upon request
27	27	HOUSE OF REPRESENTATIVES
28	28	H. F. No. 3172
29	29	NINETY-FOURTH SESSION
30	30	Authored by Anderson, P. H.; Davids and Gander04/10/2025
31	31	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
32	32	2.2from mixed municipal solid waste and that are recycled;
33	33	2.3 (2) the number of tons of recyclable materials that are manually or mechanically separated
34	34	2.4from mixed municipal solid waste and that are reused;
35	35	2.5 (3) the number of tons of compostable materials that are manually or mechanically
36	36	2.6separated from mixed municipal solid waste and that are subsequently composted or
37	37	2.7processed in an anaerobic or aerobic digester and then composted;
38	38	2.8 (4) the number of tons of recyclable materials that are recovered from combustor ash
39	39	2.9generated at a waste-to-energy facility and that are recycled; and
40	40	2.10 (5) the number of tons of combustor ash that are generated at a waste-to-energy facility
41	41	2.11and that are utilized in road construction or another approved use.
42	42	2.12 (b) The information in paragraph (a) must be reported separately for each clause.
43	43	2.13 Subd. 3.Rebate calculation.(a) Based on the information submitted in subdivision 2,
44	44	2.14the commissioner of revenue shall, by April 15, 2026, and each April 15 thereafter, pay a
45	45	2.15rebate from the tax paid under this chapter to each operator of a resource recovery facility
46	46	2.16or waste-to-energy facility reporting under subdivision 2 that is equal to the sum of:
47	47	2.17 (1) tons reported in subdivision 2, paragraph (a), clauses (1) to (3), of materials separated
48	48	2.18from waste for which tax due under this chapter was collected, multiplied by the rate of
49	49	2.19$30; plus
50	50	2.20 (2) tons reported in subdivision 2, paragraph (a), clauses (4) and (5), of materials separated
51	51	2.21from waste for which tax due under this chapter was collected, multiplied by the rate of
52	52	2.22$20.
53	53	2.23 (b) The amount necessary to pay each operator of a resource recovery facility or
54	54	2.24waste-to-energy facility under this section is appropriated to the commissioner of revenue
55	55	2.25from the revenues allocated pursuant to section 297H.13, subdivision 2, paragraph (a).
56	56	2.26 EFFECTIVE DATE.This section is effective July 1, 2025.
57	57	2.27 Sec. 2. Minnesota Statutes 2024, section 297H.13, subdivision 2, is amended to read:
58	58	2.28 Subd. 2.Allocation of revenues.(a) Of the amounts remitted under this chapter,:
59	59	2.29 (1) the amount necessary to pay rebates under section 297H.075 is appropriated to the
60	60	2.30commissioner to issue rebates; and
61	61	2Sec. 2.
62	62	REVISOR EAP/EN 25-0524003/27/25 3.1 (2) 70 percent of the remaining amount must be credited to the environmental fund
63	63	3.2established in section 16A.531, subdivision 1.
64	64	3.3 (b) In addition to the amounts appropriated for rebates and credited to the environmental
65	65	3.4fund in paragraph (a), in fiscal year 2024 and later, three percent of the amounts remitted
66	66	3.5under this chapter shall be deposited into the resource management account in the
67	67	3.6environmental fund.
68	68	3.7 (c) The remainder must be deposited into the general fund.
69	69	3.8 (d) Beginning in fiscal year 2024 and annually thereafter, the money deposited in the
70	70	3.9resource management account in the environmental fund under paragraph (b) is appropriated
71	71	3.10to the commissioner of the Pollution Control Agency for distribution to counties under
72	72	3.11section 115A.557, subdivision 2, paragraph (a), clauses (1) to (7) and (9) to (11).
73	73	3.12 EFFECTIVE DATE.This section is effective July 1, 2025.
74	74	3Sec. 2.
75	75	REVISOR EAP/EN 25-0524003/27/25