| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; prohibiting the imposition of certain taxes during a shutdown |
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| 3 | 3 | | 1.3 period; amending Minnesota Statutes 2024, section 290.0132, by adding a |
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| 4 | 4 | | 1.4 subdivision; proposing coding for new law in Minnesota Statutes, chapter 290. |
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| 5 | 5 | | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 6 | 6 | | 1.6 Section 1. Minnesota Statutes 2024, section 290.0132, is amended by adding a subdivision |
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| 7 | 7 | | 1.7to read: |
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| 8 | 8 | | 1.8 Subd. 36.Wages paid during a shutdown period.The amount of wages paid on which |
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| 9 | 9 | | 1.9no tax is deducted and withheld under section 290.994, subdivision 2, is a subtraction. |
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| 10 | 10 | | 1.10 EFFECTIVE DATE.This section is effective the day following final enactment. |
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| 11 | 11 | | 1.11 Sec. 2. [290.994] NO TAX IMPOSED DURING SHUTDOWN PERIOD. |
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| 12 | 12 | | 1.12 Subdivision 1.Definitions.(a) As used in this section, the definitions in paragraphs (b) |
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| 13 | 13 | | 1.13and (c) have the meanings given. |
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| 14 | 14 | | 1.14 (b) "Consumption tax" means a tax imposed under section 295, 296A, 297A, 297B, |
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| 15 | 15 | | 1.15297E, 297F, 297G, or 297H. |
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| 16 | 16 | | 1.16 (c) "Shutdown period" means the time period beginning on July 1 of an odd-numbered |
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| 17 | 17 | | 1.17year, during which legislation appropriating money for the general operations of any of the |
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| 18 | 18 | | 1.18following divisions of government has not been enacted for the biennium beginning July 1 |
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| 19 | 19 | | 1.19of that year: |
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| 20 | 20 | | 1.20 (1) an executive agency; |
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| 21 | 21 | | 1Sec. 2. |
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| 22 | 22 | | 25-05278 as introduced03/27/25 REVISOR EAP/ES |
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| 23 | 23 | | SENATE |
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| 24 | 24 | | STATE OF MINNESOTA |
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| 25 | 25 | | S.F. No. 3250NINETY-FOURTH SESSION |
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| 26 | 26 | | (SENATE AUTHORS: WESENBERG, Lieske and Hoffman) |
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| 27 | 27 | | OFFICIAL STATUSD-PGDATE |
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| 28 | 28 | | Introduction and first reading04/03/2025 |
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| 29 | 29 | | Referred to Taxes 2.1 (2) an office or department of the legislature, including each house of the legislature and |
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| 30 | 30 | | 2.2the Legislative Coordinating Commission; or |
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| 31 | 31 | | 2.3 (3) a judicial branch agency or department, including a court. |
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| 32 | 32 | | 2.4 Subd. 2.Tax on wages not imposed.No tax shall be deducted and withheld on wages |
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| 33 | 33 | | 2.5paid by an employer under section 290.92 on a day that falls within a shutdown period or |
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| 34 | 34 | | 2.6ten days after that period. |
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| 35 | 35 | | 2.7 Subd. 3.Consumption taxes not imposed.No consumption tax shall be imposed if the |
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| 36 | 36 | | 2.8activity or transaction giving rise to the tax occurs during a shutdown period or three days |
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| 37 | 37 | | 2.9after that period. |
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| 38 | 38 | | 2.10 EFFECTIVE DATE.This section is effective the day following final enactment. |
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| 39 | 39 | | 2Sec. 2. |
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| 40 | 40 | | 25-05278 as introduced03/27/25 REVISOR EAP/ES |
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