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House Taxes Committee (Remote Hearing)
Wednesday, June 17 2020 - Archive Video

• This meeting held in accordance with House Rule 10.01 •.
03:15 - HF79 (Gomez) Protests of May and June 2020; sales tax exemptions for destroyed or damaged property provided, and property tax relief for properties fire damaged or vandalized provided.
42:09 - HF87 (Her) Metropolitan Area Redevelopment Corporation established, tax revenues provided, corporation powers and duties provided, report required, and money appropriated.
Runs 2 hours, 31 minutes.

House Taxes Committee (Remote Hearing)
Friday, May 8 2020 - Archive Video

• This meeting held in accordance with House Rule 10.01 •.
05:13 - HF3389 (Marquart) Omnibus tax bill.
Runs 1 hour, 35 minutes.
• The Minnesota House of Representatives is currently working on establishing the processes and technology that allow remote hearings to be held that are accessible to the public; we expect many refinements to come over the coming weeks; thank you for your patience as we adapt.

House Taxes Committee (Remote Hearing)
Wednesday, April 22 2020 - Archive Video

• This meeting held in accordance with House Rule 10.01 •.
08:00 - Overview from House Research and House Fiscal Analysis on items included in the federal CARES Act with state tax implications.
46:30 - Department of Revenue presentation on action taken in response to COVID-19.
Runs 1 hour, 24 minutes.
• The Minnesota House of Representatives is currently working on establishing the processes and technology that allow remote hearings to be held that are accessible to the public; we expect many refinements to come over the coming weeks; thank you for your patience as we adapt.

House Taxes Committee (Remote Hearing)
Wednesday, April 8 2020 - Archive Video

• This meeting was held in accordance with House Rule 10.01 •.
Agenda:.
09:08 - Brief overview of tax changes with state implications in federal CARES Act with state implications.
COVID-19 response legislation:.
20:30 - DE Amendment for HF2693 (Marquart).
- This is a vehicle bill; DE language is posted on committee's website: ”Pertaining to liquor posting; allowing the commissioner discretion in posting certain taxpayers affected by an executive closure order”.
Runs 1 hour, 1 minute.
• The Minnesota House of Representatives is currently working on establishing the processes and technology that allow remote hearings to be held that are accessible to the public; we expect many refinements to come over the coming weeks; thank you for your patience as we adapt.

House Taxes Committee
Thursday, March 5 2020 - Archive Video

00:34 - HF871 (Davids) Business entities provided option to file as C corporations.
19:17 - HF3882 (Marquart) Full section 179 expensing allowed for like-kind exchange property.
1:13:47 - HF3136 (Swedzinski) Unused section 179 expensing and bonus depreciation subtraction carryover allowed.
Runs 1 hour, 27 minutes.

House Taxes Committee
Thursday, February 27 2020 - Archive Video

01:31 - HF3561 (Fischer) Construction materials for public safety facilities tax exemption provided.
12:26 - HF3278 (Carlson, L.) Tax exemption for certain construction materials provided.
19:50 - HF2955 (O'Neill) Buffalo; fire station construction materials exempted from sales and use tax.
28:29 - HF3280 (Layman) Grand Rapids; fire station refundable construction exemption provided.
32:52 - Discussion of HF3320 (Huot) Elementary or secondary school student organization fund-raising sales exemption provided if conditions are met & HF3362 (Sandstede) Elementary or secondary school student organization fund-raising sales tax exemption provided.
47:37 - HF2980 (Gruenhagen) Automated storage and retrieval equipment purchase sales tax exemption provided.
Runs 1 hour, 5 minutes.

House Taxes Committee
Tuesday, February 25 2020 - Archive Video

00:37 - Presentation of Tax Expenditure Budget from the Department of Revenue.
Runs 1 hour, 11 minutes.

House Taxes Committee
Wednesday, February 19 2020 - Archive Video

00:35 - HF2090 (Davids) Public safety facility construction exemption provided.
10:54 - HF3245 (Marquart) Income, corporate franchise, and estate taxation conformed to federal changes.
30:15 - Presentation from Department of Revenue on Federal Update and 2020 tax filing season.
Runs 54 minutes.

House Taxes Committee
Thursday, May 23 2019 - Archive Video

Informational hearing on the Special Session Omnibus Tax bill.
00:00 - Comments by the Chair.
12:32 - Nonpartisan staff walk-through of articles and spreadsheets.
1:14:55 - Public testimony.
Runs 1 hour, 38 minutes.

House Taxes Committee
Thursday, April 11 2019 - Archive Video

00:58 - HF2414 (Liebling) Omnibus Health and Human Services Finance bill.
1:30:31 - HF1555 (Hornstein) Omnibus Transportation Finance bill.
Runs 3 hours, 25 minutes.

House Taxes Committee
Tuesday, April 9 2019 - Archive Video

Comments by the Chair.
06:17 - Walk-through of delete-everything amendment for HF2125 (Marquart) Omnibus Tax bill.
The Committee recessed.
Runs 50 minutes.

House Taxes Committee
Wednesday, March 27 2019 - Archive Video

00:24 - HF2628 (Davids) Corporate franchise estimated tax payment due dates modified.
04:06 - HF1445 (Robbins) Income and corporate franchise tax research credit modified.
59:22 - HF1455 (Sauke) Income and corporate franchise tax research credit modified.
Runs 1 hour.

House Taxes Committee
Tuesday, March 26 2019 - Archive Video

01:21 - HF293 (Lien) Lawful gambling combined net receipts rates adjusted.
20:32 - HF1302 (Davids) Corporate franchise tax application to captive insurance companies clarified.
26:45 - HF1486 (Davids) Taxation; federal audit adjustment reporting requirements provided, and technical changes made.
40:38 - HF294 (Dettmer) Gambling exemption for purchases of equipment provided.
Runs 45 minutes.

House Taxes Committee
Wednesday, March 20 2019 - Archive Video

00:39 - HF1849 (Hornstein) Domestic corporation definition expanded to include foreign corporations incorporated in or doing business in tax havens.
1:15:32 - HF2429 (Loeffler) Tax effect of transactions without economic substance disallowed, and penalty imposed.
Runs 1 hour, 35 minutes.

House Taxes Committee
Tuesday, March 19 2019 - Archive Video

HF1993 (Huot) Volunteer firefighters and EMTs tax credit established.
24:42 - HF2035 (Brand) Prepared food donation tax credit provided.
58:54 - HF1763 (Marquart) Taxpayer receipt established, and money appropriated.
Runs 1 hour, 7 minutes.

House Taxes Committee
Wednesday, March 13 2019 - Archive Video

HF2125 (Marquart) Federal tax law changes conformity and nonconformity provided; and various tax law provisions modified including individual income and corporate franchise taxes, sales and use taxes, property taxes, local government aids, tobacco taxes, and special taxes (governor's tax bill).
- Public testimony on HF2125.
Runs 1 hour, 29 minutes.

House Taxes Committee
Tuesday, March 12 2019 - Archive Video

01:02 - HF2125 (Marquart) Federal tax law changes conformity and nonconformity provided; and various tax law provisions modified including individual income and corporate franchise taxes, sales and use taxes, property taxes, local government aids, tobacco taxes, and special taxes (governor's tax bill).
- The Department of Revenue presented the governor's tax bill and answered member questions.
Runs 1 hour, 31 minutes.

House Taxes Committee
Tuesday, February 26 2019 - Archive Video

04:19 - HF1356 (O’Neil) Monticello fire station construction exemption provided.
21:51 - HF1357 (Schultz) Car-sharing services exempted from special tax and feed on short-term motor vehicle rentals.
1:20:01 - HF1073 (Davnie) Education instructional materials exemption modified.
Runs 1 hour, 34 minutes.

House Taxes Committee
Thursday, February 21 2019 - Archive Video

04:11 - HF1122 (Lien) Federal tax law conforming changes made, and unreimbursed employee expenses itemized deduction allowed.
14:39 - HF1154 (Xiong, T.) Unrelated business taxable income definition modified.
24:18 - HF215 (Anderson) Melrose; sales tax exemption extended for rebuilding properties destroyed by fire, fire remediation grants extended, and money appropriated.
28:06 - HF695 (Drazkowski) Providing a sales tax exemption for certain construction materials.
Runs 33 minutes.

House Taxes Committee
Thursday, February 14 2019 - Archive Video

01:32 - HF1032 (Klevorn) Blind and aged taxpayers additional standard deduction increased.
12:39 - HF883 (Cantrell) Social Security subtraction increased.
24:16 - HF885 (Wazlawik) Social Security subtraction modified.
29:46 - HF56 (Jurgens) Unlimited Social Security subtraction allowed.
1:02:05 - HF866 (Loeffler) Income subtraction from public pension plans provided.
Runs 1 hour, 20 minutes.

House Taxes Committee
Wednesday, February 13 2019 - Archive Video

00:47 - HF413 (McDonald) Herbicide purchases exemption provided.
06:15 - HF709 (McDonald) County agricultural society sales at county fairs exemption provided.
21:46 - HF886 (Huot) Income tax standard deduction increased.
38:15 - HF174 (Koznick) Individual income tax rates reduced.
1:31:04 - HF42 (Hertaus) Individual income tax rates reduced.
Runs 1 hour, 33 minutes.

House Taxes Committee
Thursday, February 7 2019 - Archive Video

Introductory comments.
04:58 - HF515 (Poppe) Federal conformity to section 179 expensing provided, and addition for section 179 expensing eliminated.
18:18 - HF235 (Gruenhagen) Federal conformity to section 179 expensing provided, and state treatment of section 179 expensing modified.
26:30 - HF518 (Marquart) Federal conformity for section 168 bonus depreciation provided, and 168 bonus depreciation addition eliminated.
Runs 33 minutes.

House Taxes Committee
Wednesday, February 6 2019 - Archive Video

HF335 (Poppe) Nonprofit conservation clubs exempted.
07:11 - HF447 (Becker-Finn) Firefighting equipment exemption expanded.
15:18 - HF312 (Gunther) Nonprofit animal shelters exemptions provided.
24:10 - HF435 (Olson) Duluth Central High School redevelopment construction materials exemption provided.
Runs 38 minutes.

House Taxes Committee
Tuesday, February 5 2019 - Archive Video

01:20 - Background on student loan credit.
03:22 - HF503 (Xiong, T.) Student loan credit calculation modified.
10:58 - HF502 (Becker-Finn) Student loan credit made refundable.
Runs 18 minutes.

House Taxes Committee
Wednesday, January 30 2019 - Archive Video

02:21 - HF333 (Acomb) Certain municipal streets and facilities exempted.
11:12 - HF37 (Hertaus) Parents of stillborn children tax credit modified.
Runs 18 minutes.

House Taxes Committee
Thursday, January 24 2019 - Archive Video

00:38 - Tax conformity public testimony.
12:08 - Department of Revenue presentation on 2019 tax filing season.
Runs 1 hour, 23 minutes.

House Taxes Committee
Wednesday, January 23 2019 - Archive Video

Tax conformity overview by House Research and House Fiscal Analysis staff.
36:29 - Public testimony on tax conformity.
Runs 1 hour, 31 minutes.

House Taxes Committee
Tuesday, January 22 2019 - Archive Video

01:20 - Tax conformity overview by House Research and House Fiscal Analysis staff.
Runs 1 hour, 29 minutes.

House Taxes Committee
Wednesday, January 16 2019 - Archive Video

Introductions.
14:51 - Committee procedures.
23:03 - Overview of Minnesota tax system by House Research and House Fiscal Analysis staff.
Runs 1 hour, 30 minutes.