SF 2129 — Summary overview
Overview
SF 2129 proposes a new gross revenues tax on entities that manufacture and sell products containing PFAS, with the goal of funding PFAS cleanup activities. The bill would also establish a PFAS cleanup account within the state’s special revenue fund and create an advisory commission to oversee related activities. The measure was introduced on March 3, 2025 and referred to the Taxes committee. A companion bill is HF 726.
Purpose and intent
- Finance PFAS cleanup and related activities through a new tax on PFAS-containing products.
- Create dedicated funding via a PFAS Cleanup Account in the special revenue fund to support remediation, monitoring, and research.
- Establish an advisory commission to provide guidance on program priorities, governance, and use of funds.
Key provisions (as described by the bill’s title and summary)
- Gross revenues tax: Imposes a tax on the gross revenues of entities manufacturing and selling PFAS-containing products. The tax base is the gross receipts from those activities; the rate, exemptions, and scope (which products are covered) would be defined in the bill’s text.
- PFAS Cleanup Account: Establishes a new account in the state’s special revenue fund dedicated to PFAS cleanup activities. Tax receipts would fund this account, with designated uses for remediation, monitoring, and related efforts.
- Advisory Commission: Creates an advisory body to advise on program design, funding priorities, rulemaking, and oversight. Details likely include composition, appointment terms, and duties.
Affected entities and stakeholders
- Manufacturers and sellers of PFAS-containing products in Minnesota would be subject to the new gross revenues tax.
- State agencies involved in tax collection and environmental programs, notably the Department of Revenue and the Pollution Control Agency, would implement and administer the tax and related cleanup program.
- Potential impacts on product pricing, supply chains, and market behavior for PFAS-containing goods.
Procedural and timeline aspects
- Introduction and first reading occurred on March 3, 2025; bill referred to Taxes.
- As a tax measure, it would proceed through the standard committee process, including hearings and potential amendments, before any floor vote.
- The companion HF 726 indicates parallel action in the House.
Notes and what to look for in the full text
- The exact tax rate, tax base details, exemptions, and thresholds.
- Definitions of “PFAS-containing” products and any product-specific exclusions.
- Once funds are deposited, how the PFAS Cleanup Account would be allocated (e.g., grants, projects, administration).
- Structure, appointment process, and powers of the Advisory Commission.
- Effective date and any sunset or renewal provisions.
Related legislation
- HF 726 (companion bill in the House) — parallel language and legislative consideration.