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