1.1Senator Rasmusson 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 6, line 13, delete "
441,305,000" and insert "
440,344,000" and delete "
449,274,000"
1.5and insert "
446,486,000"
1.6Page 6, delete lines 27 to 28 and insert:
1.7"
The base is $450,351,000 in fiscal year 2028
1.8and $447,506,000 in fiscal year 2029."
1.9Page 8, line 28, delete "
2,227,557,000" and insert "
2,222,864,000" and delete
1.10"
1,262,157,000" and insert "
1,249,455,000"
1.11Page 9, delete lines 32 to 33 and insert:
1.12"
The base is $1,263,027,000 in fiscal year
1.132028 and $1,252,325,000 in fiscal year 2029."
1.14Page 10, line 33, delete "
1,113,878,000" and insert "
1,110,753,000" and delete
1.15"
1,147,471,000" and insert "
1,138,910,000"
1.16Page 11, line 28, delete "
282,744,000" and insert "
281,923,000" and delete "
289,589,000"
1.17and insert "
287,340,000"
1.18Page 103, after line 16, insert:
1.19 "Sec. 68. Minnesota Statutes 2024, section 296A.07, subdivision 3, is amended to read:
1.20 Subd. 3.
Rate of tax. (a) Subject to paragraph (b), the gasoline excise tax is imposed at
1.21the following rates:
1.22 (1) E85 is taxed at the rate of 17.75 cents per gallon;
1.23 (2) M85 is taxed at the rate of 14.25 cents per gallon; and
1.24 (3) all other gasoline is taxed at the rate of 25 cents per gallon.
1.25(b)
Annually On August 1,
2024, the commissioner must determine the tax rate applicable
1.26to the sale of E85, M85, and all other gasoline subject to tax under this section
for the
1.27upcoming 12-month period beginning, which begins on January 1
, 2025. The adjusted rate
1.28must equal the current rate, multiplied by one plus the percentage increase, if any,
in the
1.29Minnesota Highway Construction Cost Index for the reference year. The tax rate must
be
1.30rounded to the nearest tenth of a cent. Each of the tax rates for E85, M85, and all
other
2.1gasoline must not be lower than the respective rates specified in paragraph (a).
Beginning
2.2with the calculation on August 1, 2025, the percentage change in each of the tax rates
for
2.3E85, M85, and all other gasoline as a result of the requirements under this paragraph
must
2.4not exceed three percent.
2.5(c) For purposes of this subdivision:
2.6(1) the Minnesota Highway Construction Cost Index is as determined by the
2.7commissioner of transportation; and
2.8(2) "reference year" means the 12-month period ending on June 30 two years prior to
2.9the year in which the calculation is made.
2.10EFFECTIVE DATE.This section is effective retroactively from August 1, 2024.
2.11 Sec. 69. Minnesota Statutes 2024, section 296A.08, subdivision 2, is amended to read:
2.12 Subd. 2.
Rate of tax. (a) Subject to paragraph (b), the special fuel excise tax is imposed
2.13at the following rates:
2.14 (1) liquefied petroleum gas or propane is taxed at the rate of 18.75 cents per gallon;
2.15 (2) liquefied natural gas is taxed at the rate of 15 cents per gallon;
2.16 (3) compressed natural gas is taxed at the rate of $1.974 per thousand cubic feet
or 25
2.17cents per gasoline equivalent; and
2.18 (4) all other special fuel is taxed at the same rate as the gasoline excise tax as
specified
2.19in section
296A.07, subdivision 2.
2.20(b)
Annually On August 1,
2024, the commissioner must determine the tax rate applicable
2.21to the sale of
E85, M85, and all other gasoline special fuels subject to tax under this section
2.22for the upcoming 12-month period beginning, which begins on January 1
, 2025. The rate
2.23must be adjusted as provided in section
296A.07, subdivision 3, paragraph (b). The tax rate
2.24must be rounded to the nearest tenth of a cent. Each of the tax rates for liquefied
natural gas
2.25or propane, liquefied natural gas, compressed natural gas, and all other special fuel
must
2.26not be lower than the respective rates specified in paragraph (a).
2.27 (c) The tax is payable in the form and manner prescribed by the commissioner.
2.28(d) For purposes of this subdivision, "gasoline equivalent," as defined by the National
2.29Conference on Weights and Measures, is 5.66 pounds of natural gas or 126.67 cubic
feet.
2.30EFFECTIVE DATE.This section is effective retroactively from August 1, 2024."
2.31Renumber the sections in sequence and correct the internal references
3.1Amend the title accordingly
3.2The motion prevailed. #did not prevail. So the amendment was #not adopted.