Minutes

Present: Senator Ann H. Rest - Chair, Senator Matt D. Klein - Vice Chair, Senator D. Scott Dibble, Senator Steve Drazkowski, Senator Grant Hauschild, Senator Jeremy R. Miller, Senator Carla J. Nelson, Senator Aric Putnam, Senator Bill Weber

Absent: Senator Kari Dziedzic

Senator Ann H. Rest called the meeting to order at 8:38am.

Approval of the minutes from 3/20/24.

The minutes from March 20, 2024 were approved as presented. 

S.F. 3958: Senator Putnam: Prepared food sold by cottage food sellers sales and use tax exemption establishment.

Testifier:

Kathy Zeman, Executive Director, MN Farmers' Market Association 

Senator Rest moved that S.F. 3958, be laid over. - MOTION PREVAILED.

The gavel was transferred to Vice Chair Klein.

S.F. 4653: Senator Rest: Itemized deduction modification to exclude certain charitable contributions.

Testifier:

Katina Mortensen, Vice President, Policy & Partnerships, MN Council on Foundations

Senator Klein moved that S.F. 4653, be laid over. - MOTION PREVAILED.

S.F. 4725: Senator Rest: Commissioner of revenue is bound by Tax Court opinions provision.

Senator Rest offered the A1 Amendment. The motion prevailed and the A1 Amendment was adopted.

Testifiers:

Commissioner Paul Marquart, Minnesota Department of Revenue

Geno Fragnito, Minnesota Society of CPAs

Jennifer Pusch, Fredrickson and Byron

Ben Wagner, Wagner Tax Law

Jane Bowman, Minnesota Tax Court, Chief Judge

Bradford Delapena, Minnesota Tax Court, Judge 

Senator Klein moved that S.F. 4725, as amended, be laid over. - MOTION PREVAILED.

The meeting was adjourned at 9:50am.

Senator Ann H. Rest, Chair	Maddie Hormann, Legislative Assistant