1.1.................... moves to amend H.F. No. 2695 as follows:
1.2Page 1, delete section 2
1.3Page 5, line 34, delete "$4,500,000" and insert "$5,000,000"
1.4Page 5, line 36, delete "$9,000,000" and insert "$10,000,000"
1.5Page 15, delete section 6 and insert:

1.6    "Sec. 6. Minnesota Statutes 2008, section 270A.03, subdivision 7, is amended to read:
1.7    Subd. 7. Refund. "Refund" means an individual income tax refund or political
1.8contribution refund, pursuant to chapter 290, or a property tax credit or refund, pursuant to
1.9chapter 290A, or a sustainable forest tax payment to a claimant under chapter 290C.
1.10For purposes of this chapter, lottery prizes, as set forth in section 349A.08,
1.11subdivision 8
, and amounts granted to persons by the legislature on the recommendation
1.12of the joint senate-house of representatives Subcommittee on Claims shall be treated
1.13as refunds.
1.14In the case of a joint property tax refund payable to spouses under chapter 290A,
1.15the refund shall be considered as belonging to each spouse in the proportion of the total
1.16refund that equals each spouse's proportion of the total income determined under section
1.17290A.03, subdivision 3 . In the case of a joint income tax refund under chapter 289A, the
1.18refund shall be considered as belonging to each spouse in the proportion of the total
1.19refund that equals each spouse's proportion of the total taxable income determined under
1.20section 290.01, subdivision 29. The commissioner shall remit the entire refund to the
1.21claimant agency, which shall, upon the request of the spouse who does not owe the debt,
1.22determine the amount of the refund belonging to that spouse and refund the amount to
1.23that spouse. For court fines, fees, and surcharges and court-ordered restitution under
1.24section 611A.04, subdivision 2, the notice provided by the commissioner of revenue under
1.25section 270A.07, subdivision 2, paragraph (b), serves as the appropriate legal notice
1.26to the spouse who does not owe the debt.
2.1EFFECTIVE DATE.This section is effective for political contribution refund
2.2claims based on contributions that are made after June 30, 2011.

2.3    Sec. 7. Minnesota Statutes 2008, section 289A.50, subdivision 1, is amended to read:
2.4    Subdivision 1. General right to refund. (a) Subject to the requirements of this
2.5section and section 289A.40, a taxpayer who has paid a tax in excess of the taxes lawfully
2.6due and who files a written claim for refund will be refunded or credited the overpayment
2.7of the tax determined by the commissioner to be erroneously paid.
2.8(b) The claim must specify the name of the taxpayer, the date when and the period
2.9for which the tax was paid, the kind of tax paid, the amount of the tax that the taxpayer
2.10claims was erroneously paid, the grounds on which a refund is claimed, and other
2.11information relative to the payment and in the form required by the commissioner. An
2.12income tax, estate tax, or corporate franchise tax return, or amended return claiming an
2.13overpayment constitutes a claim for refund.
2.14(c) When, in the course of an examination, and within the time for requesting a
2.15refund, the commissioner determines that there has been an overpayment of tax, the
2.16commissioner shall refund or credit the overpayment to the taxpayer and no demand
2.17is necessary. If the overpayment exceeds $1, the amount of the overpayment must
2.18be refunded to the taxpayer. If the amount of the overpayment is less than $1, the
2.19commissioner is not required to refund. In these situations, the commissioner does not
2.20have to make written findings or serve notice by mail to the taxpayer.
2.21(d) If the amount allowable as a credit for withholding, estimated taxes, or dependent
2.22care exceeds the tax against which the credit is allowable, the amount of the excess is
2.23considered an overpayment. The refund allowed by section 290.06, subdivision 23, is also
2.24considered an overpayment. The requirements of section 270C.33 do not apply to the
2.25refunding of such an overpayment shown on the original return filed by a taxpayer.
2.26(e) If the entertainment tax withheld at the source exceeds by $1 or more the taxes,
2.27penalties, and interest reported in the return of the entertainment entity or imposed by
2.28section 290.9201, the excess must be refunded to the entertainment entity. If the excess is
2.29less than $1, the commissioner need not refund that amount.
2.30(f) If the surety deposit required for a construction contract exceeds the liability of
2.31the out-of-state contractor, the commissioner shall refund the difference to the contractor.
2.32(g) An action of the commissioner in refunding the amount of the overpayment does
2.33not constitute a determination of the correctness of the return of the taxpayer.
2.34(h) There is appropriated from the general fund to the commissioner of revenue the
2.35amount necessary to pay refunds allowed under this section.
3.1EFFECTIVE DATE.This section is effective for political contribution refund
3.2claims based on contributions that are made after June 30, 2011."
3.3Page 18, delete lines 9 to 11
3.4Renumber the subdivisions in sequence
3.5Page 21, delete section 9
3.6Page 46, delete section 45
3.7Page 47, delete section 46
3.8Page 47, after line 13, insert:

3.10    Each county's, city's, and town's 2010 market value credit reimbursement under
3.11Minnesota Statutes 2008, section 273.1384, subdivision 3, is reduced by 4.6 percent of the
3.12amount originally certified to the commissioner of revenue by the county, after taking into
3.13account any reductions due to unallotments announced prior to February 28, 2010, under
3.14Minnesota Statutes 2008, section 16A.152.
3.15EFFECTIVE DATE.This section is effective for credit reimbursements payable
3.16in 2010 only."
3.17Page 47, delete section 47 and insert:

3.18    "Sec. 44. REPEALER.
3.19(a) Laws 1996, chapter 464, article 1, section 8, subdivision 5, is repealed.
3.20(b) Minnesota Statutes 2008, sections 10A.322, subdivision 4; and 13.4967,
3.21subdivision 2, are repealed.
3.22(c) Minnesota Statutes 2008, section 290.06, subdivision 23, is repealed.
3.23(d) Minnesota Statutes 2008, section 290A.04, subdivision 2h, is repealed.
3.24EFFECTIVE DATE.Paragraph (a) is effective upon local approval of and
3.25compliance by the governing body of the city of Bloomington with the requirements of
3.26Minnesota Statutes, section 645.021. Paragraph (b) is effective the day following final
3.27enactment. Paragraph (c) is effective for refund claims based on contributions made after
3.28June 30, 2011. Paragraph (d) is effective for refunds payable based on taxes payable
3.29in 2011 and later years."
3.30Renumber the sections in sequence and correct the internal references
3.31Amend the title accordingly