Taxes

FORTY FIFTH MEETING

2021-2022 Regular Session - Thursday, March 24, 2022

STATE OF MINNESOTA FORTY FIFTH MEETING
HOUSE OF REPRESENTATIVES NINETY-SECOND SESSION

TAX COMMITTEE

MINUTES

Representative Paul Marquart, Chair of the Committee, called the virtual Tax Committee meeting to order at 1:00 P.M. on Thursday, March 24, 2022, pursuant to House rule 10.01. The meeting is being broadcast via Zoom and House Public Information Services.

The Committee Legislative Assistant noted the roll.

Members present:

MARQUART, Paul CHAIR
LISLEGARD, Dave VC
DAVIDS, Greg Lead
AGBAJE, Esther
CARLSON, Andrew
DETTMER, Bob
GAROFALO, Pat
GOMEZ, Aisha
HER, Kaohly
HERTAUS, Jerry
HOWARD, Michael
MCDONALD, Joe
MILLER, Tim
MORTENSON, Erik
ROBBINS, Kristin
SANDELL, Steve
SCHULTZ, Jennifer
STEPHENSON, Zack
SWEDZINSKI, Chris
YOUAKIM, Cheryl

Members excused:

MORAN, Rena

A quorum was present.

Representative McDonald moved the approval of the March 23, 2022 minutes. THE MOTION PREVAILED.

HF 2675 (Kotyza-Witthuhn) Direct shippers of wine regulated; sales and use taxes, liquor
gross receipt taxes, and excise taxes on direct shipments of wine imposed; licensing
provided; data classification provided; and reports required.

Representative Youakim moved that HF 2675 be laid over for possible inclusion in the Tax Omnibus Bill.

Representative Youakim moved the H2675A3 amendment. THE AMENDMENT WAS ADOPTED.

Representative Kotyza-Witthuhn presented HF 2675, as amended.

Providing testimony:

Joel Carlson, Minnesota Wine and Spirits Wholesale Association

The Chair laid over HF 2675, as amended, for possible inclusion in the Tax Omnibus Bill.

HF 3551 (Baker) Federal tax exclusion conformed to from restaurant revitalization grant
gross income.

Representative McDonald moved that HF3551 be laid over for possible inclusion in the Tax Omnibus Bill.

Representative Baker presented HF 3551.

Providing testimony:

Bill Collins, Owner/Operator, Camp Bar
Ben Wogsland, Hospitality Minnesota

The Chair laid over HF3551 for possible inclusion in the Tax Omnibus Bill.

HF 3828 (Sandell) Taxation; gross income federal exclusion conformity provided for
employer student loan payment.

Representative Sandell moved that HF 3828 be laid over for possible inclusion in the Tax Omnibus Bill.

Representative Sandell moved the H3828A1 amendment. THE AMENDMENT WAS ADOPTED.

Representative Sandell presented HF 3828, as amended.

The Chair laid over HF 3828, as amended, for possible inclusion in the Tax Omnibus Bill.

HF 3564 (Robbins) Workforce training credit established.

Representative Robbins moved that HF 3564 be laid over for possible inclusion in the Tax Omnibus Bill.

Representative Robbins moved the H3564A2 amendment. THE AMENDMENT WAS ADOPTED.

Representative Robbins presented HF 3564, as amended.

Providing testimony:

John Reynolds, National Federation of Independent Businesses
Beth Kadoun, Minnesota Chamber of Commerce

The Chair laid over HF 3564, as amended, for possible inclusion in the Tax Omnibus Bill.

HF 4042 (Lislegard) Iron Range education account established.

Representative Lislegard moved that HF 4042 be laid over for possible inclusion in the Tax Omnibus Bill.

Representative Lislegard moved the H4042DE3 amendment. THE AMENDMENT WAS ADOPTED.

Representative Lislegard presented HF 4042, as amended.

Providing testimony:

Anne Oelke, K-5 Principal, Ely Public Schools
Adrian Norman, Superintendent, Chisholm Public Schools
Kim McLaughlin, School Board Member, Hibbing Public Schools

The Chair laid over HF 4042, as amended, for possible inclusion in the Tax Omnibus Bill.

The meeting was adjourned at 2:21 P.M.

Representative Paul Marquart, Chair

Urszula Gryska,
Committee Legislative Assistant

More Info On This Meeting..

Bills Added:

HF2675 (Kotyza-Witthuhn) - Direct shippers of wine regulated; sales and use taxes, liquor gross receipt taxes, and excise taxes on direct shipments of wine imposed; licensing provided; data classification provided; and reports required.
HF3551 (Baker) - Restaurant revitalization grants conformed to the federal exclusion from gross income.
HF3828 (Sandell) - Taxation; gross income federal exclusion conformity provided for employer student loan payment.
HF3564 (Robbins) - Workforce training credit established.
HF4042 (Lislegard) - Iron Range education account established.

Documents:

H4042DE3-3129918702418453178.pdf - 3/22/2022
H3828A1.pdf - 3/23/2022
H3564A2.pdf - 3/23/2022
Taxes Agenda 3.24.22.pdf - 3/23/2022
tax committee minutes 3-23-22.pdf - 3/23/2022
HF2675 Bill Summary.pdf - 3/23/2022
hf2675(sf3703)_1 Direct Wine Shippers.pdf - 3/23/2022
HF3551 Bill Summary.pdf - 3/23/2022
sf3090(hf3551)_1 Restaurant Revitalization Grants Federal Conformity.pdf - 3/23/2022
MLBA Letter for HF 3551 Baker RRG.pdf - 3/23/2022
HF 3551 Restaurant MN Chamber letter.pdf - 3/23/2022
HF3828 Bill Summary.pdf - 3/23/2022
sf3314(hf3828)_3 Employer Student Loan Exclusion Conformity.pdf - 3/23/2022
Graph of Debt.pdf - 3/23/2022
Research note SF3563_HF4252.pdf - 3/23/2022
HF3564 Bill Summary.pdf - 3/23/2022
sf3334(hf3564)_2 Workforce Training Credit.pdf - 3/23/2022
HF4042 Bill Summary.pdf - 3/23/2022
sf3622(hf4042)_pt_2.pdf - 3/23/2022
H2675A3.pdf - 3/24/2022

Audio:
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House TV Video:
View Archive

03:30 - HF2675 (Kotyza-Witthuhn) Direct shippers of wine regulated; sales and use taxes, liquor gross receipt taxes, and excise taxes on direct shipments of wine imposed; licensing provided; data classification provided; and reports required.
11:31 - HF3551 (Baker) Federal tax exclusion conformed to from restaurant revitalization grant gross income.
34:31 - HF3828 (Sandell) Taxation; gross income federal exclusion conformity provided for employer student loan payment.
40:12 - HF3564 (Robbins) Workforce training credit established.
59:41 - HF4042 (Lislegard) Iron Range education account established.
Runs 1 hour, 21 minutes.

Show Full Schedule Agenda:

Approval of the Minutes from March 23rd, 2022
HF 2675 (Kotyza-Witthuhn) Direct shippers of wine regulated; sales and use taxes, liquor gross receipt taxes, and excise taxes on direct shipments of wine imposed; licensing provided; data classification provided; and reports required.
HF 3551 (Baker) Federal tax exclusion conformed to from restaurant revitalization grant gross income.
HF 3828 (Sandell) Taxation; gross income federal exclusion conformity provided for employer student loan payment.
HF 3564 (Robbins) Workforce training credit established.
HF 4042 (Lislegard) Iron Range education account established.

Additional Bills May Be Added

Public Viewing:
This remote hearing may be viewed via the House webcast schedule page: https://www.house.leg.state.mn.us/htv/schedule.asp

Notes:
This remote hearing is taking place pursuant to Rule 10.01, which may be viewed here: https://www.house.leg.state.mn.us/cco/rules/permrule/permrule.asp

All events are closed-captioned.

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For questions about the agenda or the committee, please contact the Committee Administrator, Polly Cerkvenik, at polly.cerkvenik@house.mn or 651-296-5524.

Public Testimony:
If you are interested in providing testimony on the posted bills, please contact the committee administrator at: polly.cerkvenik@house.mn no later than 5pm the day before the hearing. Written testimony is encourage