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Minnesota Protects Solid Waste Tax Exemption From COVID-19 Disruptions

Dated June 22, 2020

Citations: H.F. 37; Chapter 4

SUMMARY BY TAX ANALYSTS

Minnesota H.F. 37, signed into law as Chapter 4, helps allow a waste facility to retain its solid waste tax exemption despite COVID-19 disruptions; the commissioner of revenue may exclude some or all of the facility's reporting data if operational changes related to COVID-19 caused the facility to dispose of, rather than compost or recycle, some materials.

The relief will be in effect until 60 days after the end of Minnesota's declared state of emergency.

An act relating to environment; providing for certain solid waste management tax exemptions; requiring pilot accessibility projects on wildlife management areas; extending certain appropriations.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1. PROTECTING TAX EXEMPTIONS FOR SOLID WASTE MANAGEMENT; RECYCLABLE MATERIALS AND SOURCE-SEPARATED COMPOSTABLE MATERIALS.

Subdivision 1. Excluding certain facility data. When determining whether a facility meets thresholds or conditions for recyclable material under Minnesota Statutes, section 297H.06, subdivision 2, clause (5) or (6), or source-separated compostable material under Minnesota Statutes, section 297H.06, subdivision 2, clause (7), the commissioner of revenue and the commissioner of the Pollution Control Agency, as applicable, may exclude some or all facility data to account for operational changes related to COVID-19 from the date that Emergency Executive Order 20-01 or a related emergency executive order issued according to Minnesota Statutes, section 12.21 or 12.31, was issued until 60 days after the order is terminated or rescinded.

Subd. 2. Materials delivered to disposal or resource recovery facilities. (a) Recyclable materials otherwise exempt from tax under Minnesota Statutes, section 297H.06, subdivision 2, clauses (2), (6), and (7), and as provided in subdivision 1 do not lose that exemption because the materials were delivered to a disposal facility or resource recovery facility for reasons related to COVID-19 if the delivery was authorized by the commissioner of the Pollution Control Agency under Minnesota Statutes, section 115A.95, paragraph (b).

(b) The relief provided under paragraph (a) ends when the commissioner of the Pollution Control Agency identifies persons willing to accept the recyclable materials or 60 days after Emergency Executive Order 20-01 or a related emergency executive order issued according to Minnesota Statutes, section 12.21 or 12.31, is terminated or rescinded, whichever is earlier.

(c) As used in this subdivision:

(1) "disposal facility" has the meaning given in Minnesota Statutes, section 115A.03, subdivision 10;

(2) "recyclable materials" has the meaning given in Minnesota Statutes, section 115A.03, subdivision 25a; and

(3) "resource recovery facility" has the meaning given in Minnesota Statutes, section 115A.03, subdivision 28.

EFFECTIVE DATE. Subdivision 1 is effective the day following final enactment. Subdivision 2 is effective for recyclable materials delivered to a disposal facility or resource recovery facility after April 1, 2020.

Sec. 2. ENVIRONMENT AND NATURAL RESOURCES TRUST FUND; EXTENSIONS.

(a) Notwithstanding Minnesota Statutes, section 16A.28, or any other law to the contrary, the availability of any appropriation or grant of money from the environment and natural resources trust fund that would otherwise cancel, lapse, or expire on June 30, 2020, is extended to June 30, 2021, if the recipient or grantee does both of the following:

(1) by June 30, 2020, notifies the Legislative-Citizen Commission on Minnesota Resources in the manner specified by the commission that the recipient or grantee intends to avail itself of the extension available under this section; and

(2) modifies the applicable work plan where required by Minnesota Statutes, section 116P.05, subdivision 2, in accordance with the work plan amendment procedures adopted under that section.

(b) The commission must notify the commissioner of management and budget and the commissioner of natural resources of any extension granted under this section.

EFFECTIVE DATE. This section is effective the day following final enactment.

Sec. 3. ACCESSIBILITY OF WILDLIFE MANAGEMENT AREAS.

The commissioner of natural resources, in conjunction with the Council on Disability, other interested stakeholders, and the general public, must develop recommendations and draft legislative language designed to increase access to wildlife management areas for hunting and other natural-resource-based recreational opportunities. The recommendations must focus on reducing the

barriers to accessing wildlife management areas, including increasing opportunities for persons with disabilities to use motorized vehicles or other mobility aids, improving infrastructure, and publicizing and communicating access opportunities. By February 15, 2021, the commissioner must submit the recommendations to the chairs and ranking minority members of the house of representatives and senate committees and divisions with jurisdiction over environment and natural resources and the outdoor heritage fund. The commissioner of natural resources, in conjunction with the Council on Disability, must pilot accessibility projects on at least one wildlife management area by October 1, 2020. The pilot projects must focus on reducing the barriers to accessing wildlife management areas.

Presented to the governor June 16, 2020

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