WeVote
Log In

Bill

Bill

HF 1123

Minneapolis-St. Paul International Airport; refundable sales and use tax exemption provided for construction materials for airport renovation.

2025-2026 Regular Session Introduced by Greg Davids and 3 co-sponsors

Creates a refundable Minnesota sales and use tax exemption for construction materials used in renovating Minneapolis–St. Paul International Airport.

Introduction and first reading, referred to Taxes
#airportsandaircraft #taxation-salesanduse
0
WeVote Research Nonpartisan
Bill Summary · HF 1123

Summary: HF 1123 — Minneapolis-St. Paul International Airport; refundable sales and use tax exemption for construction materials

Overview

  • Bill number: HF 1123
  • Title: Minneapolis-St. Paul International Airport; refundable sales and use tax exemption provided for construction materials for airport renovation
  • Status: Introduction and first reading, referred to Taxes
  • Introduced: February 19, 2025
  • Related bill (companion): SF 1184
  • Subject: Airports and Aircraft; Taxation—Sales and Use

HF 1123 proposes a refundable sales and use tax exemption specifically for construction materials used in the renovation of Minneapolis–St. Paul International Airport (MSP). The bill is in its introductory stage and has been referred to the House Taxes committee for consideration.

What the bill would do (key provisions)

  • Create a refundable exemption: Establish a Minnesota sales and use tax exemption that is refundable for construction materials purchased for MSP airport renovation projects.
  • Scope of materials: Applies to construction materials used in the renovation work at MSP. The bill would define what qualifies as construction materials and eligible uses within its text.
  • Refund mechanism: The exemption is described as refundable, implying that purchasers or contractors could seek a refund of sales tax paid on eligible materials. The specific refund process, eligibility criteria, documentation requirements, and any caps or time limits would be set forth in the bill.
  • Administration and compliance: The bill would outline which state agency administers the refund (likely the Department of Revenue) and how refunds are claimed, verified, and reported.

Note: The exact definitions, eligibility details, refund procedures, and any sunset provisions are not provided in the summary and would be specified in the enacted bill text.

Who would be affected

  • Primary beneficiaries: Contractors, suppliers, and others purchasing construction materials for the MSP renovation project who would be eligible to receive refunds of Minnesota sales and use tax on those materials.
  • Public sector/authorities: MSP renovation project stakeholders, possibly including the airport authority or project managers.
  • State revenue context: While reducing state tax receipts from eligible purchases during the refund period, the legislation aims to support a major infrastructure upgrade at MSP.

Procedural and timeline notes

  • The bill has been introduced and referred to the Taxes committee, with no further actions listed in the provided information.
  • This is the initial stage; a more detailed fiscal note and analysis would emerge as the bill progresses.
  • The companion bill SF 1184 in the Senate mirrors the same concept.

Potential impact (high-level)

  • Could lower the effective cost of MSP renovation by offsetting the sales and use tax on construction materials.
  • Shifts in state revenue during the exemption period would depend on eligible material purchases and claimed refunds.
  • The overall impact would be determined by the bill’s specific eligibility rules, refund procedures, and any sunset or renewal provisions.

If you’d like, I can incorporate any available text segments from HF 1123 or SF 1184 to expand the provisions and timeline details.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.