1.1Senator Abeler moved to amend
H.F. No. 2438, as amended pursuant to Rule 45,
1.2adopted by the Senate April 30, 2025, as follows (...):
1.3(The text of the amended House File is identical to
S.F. No. 2082.)
1.4Page 103, after line 16, insert:
1.5 "Sec. 68. Minnesota Statutes 2024, section 289A.51, subdivision 1, is amended to read:
1.6 Subdivision 1.
Definitions. (a) For purposes of this section, the following terms have
1.7the meanings given.
1.8(b) "Electric-assisted bicycle" has the meaning given in section
169.011, subdivision
1.927, except that the term is limited to a new electric-assisted bicycle purchased from
an
1.10eligible retailer.
1.11(c) "Eligible expenses" means the amount paid for an electric-assisted bicycle and
any
1.12qualifying accessories purchased at the same time as the electric-assisted bicycle,
inclusive
1.13of sales tax but exclusive of any other related charges, including charges for a warranty,
1.14service, or delivery.
1.15(d) "Eligible individual" means an individual who:
1.16(1) is at least 15 years old;
1.17(2)
is a person with a disability;
1.18(3) is a resident individual taxpayer at the time of application for a rebate certificate
and
1.19in the
two previous calendar
year years;
1.20(4) has filed an income tax return for the two taxable years immediately preceding
the
1.21calendar year in which the individual applies for a rebate certificate; and
1.22(3) (5) was not claimed as a dependent on another return in the taxable year described
1.23in subdivision 3, paragraph (c).
1.24(e) "Eligible retailer" means a person who has engaged in the business of retail sales
of
1.25new electric-assisted bicycles for at least six months prior to receiving the approval
of the
1.26commissioner under subdivision 5.
1.27(f)
"Person with a disability" means a person who receives social security disability
1.28benefits under United States Code, title 42, sections 401 to 434.
1.29(g) "Qualifying accessories" means a bicycle helmet, lights, lock, luggage rack, basket,
1.30bag or backpack, fenders, or reflective clothing.
2.1EFFECTIVE DATE.This section is effective for rebates after December 31, 2024.
2.2 Sec. 69. Minnesota Statutes 2024, section 289A.51, subdivision 3, is amended to read:
2.3 Subd. 3.
Amount of rebate. (a) The amount of a rebate under this section equals the
2.4lesser of:
2.5(1)
the applicable percentage, multiplied by the amount 75 percent of eligible expenses
2.6paid by an eligible individual; or
2.7(2)
$1,500 $750.
2.8(b) The applicable percentage equals 75 percent, but is reduced by one percentage
point
2.9until the percentage equals 50 percent, for each $4,000 of the eligible individual's
adjusted
2.10gross income in excess of:
2.11(1) $50,000 for a married taxpayer filing a joint return; and
2.12(2) $25,000 for all other filers.
2.13(b) Eligibility for a rebate under this section is limited to eligible individuals
with adjusted
2.14gross incomes that were not more than:
2.15(1) $78,000 in the case of a married eligible individual who filed a joint return;
or
2.16(2) $41,000 for all other individuals.
2.17(c) For the purposes of determining the
applicable percentage income limit under
2.18paragraph (b)
and subdivision 4, paragraph (a), the commissioner must use the eligible
2.19individual's adjusted gross income for the taxable year ending in the calendar year
prior to
2.20the year in which the individual applied for a rebate certificate.
2.21EFFECTIVE DATE.This section is effective for rebates after December 31, 2024.
2.22 Sec. 70. Minnesota Statutes 2024, section 289A.51, subdivision 4, is amended to read:
2.23 Subd. 4.
Commissioner to issue rebate certificates. (a) To qualify for a rebate under
2.24this section, an eligible individual must apply to the commissioner for a rebate certificate
2.25in the manner specified by the commissioner prior to purchasing an electric-assisted
bicycle.
2.26As part of the application, the eligible individual must include proof of the individual's
2.27adjusted gross income for the taxable year specified in subdivision 3, paragraph (c).
The
2.28commissioner must issue a rebate certificate to an eligible individual stating the
issuance
2.29date, the applicable percentage, and the maximum rebate for which the taxpayer is
eligible.
3.1For a married taxpayer filing a joint return, each spouse may apply to the commissioner
3.2separately, and the commissioner must issue each spouse a separate rebate certificate.
3.3(b) The commissioner of revenue may determine the date on which to open applications
3.4for a rebate certificate, and applications must not be submitted before the date determined
3.5by the commissioner. Beginning July 1, 2024, and July 1 of each subsequent calendar
year
3.6for which there is an allocation of rebate certificates, the commissioner must allocate
rebate
3.7certificates
on a first-come, first-served basis. The commissioner must reserve 40 percent
3.8of the certificates for a married taxpayer filing a joint return with an adjusted
gross income
3.9of less than $78,000 or any other filer with an adjusted gross income of less than
$41,000.
3.10Any portion of the reserved amount under this paragraph that is not allocated by September
3.1130 is available for allocation to other rebate certificate applications beginning
on October
3.121. to eligible applicants. If the number of total applicants exceeds the available allocation
3.13of rebate certificates, the commissioner must allocate certificates through a random
lottery.
3.14(c)
If a random lottery is used to allocate certificates as provided in paragraph (b),
the
3.15commissioner must, by August 1, 2025, determine a suitably randomized method to allocate
3.16the certificates to eligible individuals and must:
3.17(1) detail the department's anticipated timeline for the lottery, including when applications
3.18for the lottery by an eligible individual must be made and when the commissioner anticipates
3.19distributing the certificates;
3.20(2) establish a method for an eligible individual to apply for placement into the
lottery;
3.21and
3.22(3) provide the amount of certificates available to be distributed by the department.
3.23(d) The commissioner must not issue rebate certificates totaling more than $2,000,000
3.24in each of calendar years 2024 and 2025, except any amount authorized but not allocated
3.25in any calendar year does not cancel and is added to the allocation for the next calendar
3.26year. When calculating the amount of remaining allocations, the commissioner must
assume
3.27that each allocated but unclaimed certificate reduces the available allocations by
$1,500
3.28$750.
3.29(d) (e) A rebate certificate that is not assigned to a retailer expires two months after
the
3.30date the certificate was issued and may not be assigned to a retailer after expiration.
The
3.31amount of any expired rebate certificates is added to the available allocation under
paragraph
3.32(c).
3.33EFFECTIVE DATE.This section is effective for rebates after December 31, 2024."
4.1Page 129, after line 12, insert:
4.2 "Sec. 97.
REPORT; ELECTRIC-ASSISTED BICYCLE REBATE PROGRAM.
4.3(a) By January 15, 2026, the commissioner of revenue must submit a report to the chairs
4.4and ranking minority members of the legislative committees with jurisdiction over
taxes
4.5and transportation. The report must comply with the requirements of Minnesota Statutes,
4.6sections 3.195 and 3.197. At a minimum, the report must include:
4.7(1) a comprehensive report on the operation of the electric-assisted bicycle rebate
program
4.8under Minnesota Statutes, section 289A.51, including the application system that resulted
4.9in postponement and delay of the application process;
4.10(2) a comprehensive analysis of the technical challenges resulting from a high volume
4.11of applicants;
4.12(3) a timeline of events that led to system failures in the application process;
4.13(4) identification of technical or procedural challenges in the application and first-come,
4.14first-served allocation of rebate certificates;
4.15(5) costs incurred by the Department of Revenue as a result of the electric-assisted
4.16bicycle rebate program, including expenditures on system fixes or additional staff
resources;
4.17(6) recommendations for addressing the specific failure in the application system
and
4.18preventing similar issues in future rebate certificate rollouts;
4.19(7) an evaluation of any third-party vendor or contractor used in developing and managing
4.20the application system, including any accountability measures applied; and
4.21(8) the department's anticipated programming to institute a lottery system for allocating
4.22electric-assisted bicycle rebate certificates.
4.23(b) The commissioner must not use funds from the amount allocated for electric-assisted
4.24bicycle rebate certificates in preparation of the report.
4.25(c) This section expires on December 31, 2026, or upon submission of the report,
4.26whichever is sooner."
4.27Renumber the sections in sequence and correct the internal references
4.28Amend the title accordingly
4.29The motion prevailed. #did not prevail. So the amendment was #not adopted.