MinnesotaSF 424494th Legislature, 2025-2026SenateWALLET

Miscellaneous technical corrections to laws and statutes

Sponsored By: Warren Limmer (Republican)

Became Law

Judiciary and Public SafetyRules and Administration

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Bill Overview

Analyzed Economic Effects

59 provisions identified: 26 benefits, 21 costs, 12 mixed.

Annual limits on delayed loss deductions

The law caps the delayed operating-loss subtraction at 80% of federal taxable income, calculated without this subtraction. It covers eligible losses previously added back under Minnesota tax law. Earlier subtractions reduce the amount remaining. No subtraction is allowed after 20 taxable years from the loss year.

Broader mental health peer support coverage

The law broadens Medical Assistance coverage for certified mental health peer support, subject to federal approval. Peer specialist recipients must qualify for the listed mental health services. Family peer support recipients must have a mental illness or serious mental illness. Both specialist types must meet training and qualification standards. Family peer specialists cannot serve their own families.

Broader protections for adults receiving care

The vulnerable-adult definition now covers adults 18 or older receiving services from facilities licensed anywhere under chapter 245A. Exclusions for certain outpatient services and commitments remain, unless a separate vulnerable-adult test applies. Family adult foster care sites lose a facility-rule exemption when the operator provides chapter 245D services. At least one resident must receive chapter 245D residential supports and services.

Fewer housing settings face service cuts

The law narrows which housing settings face a 50% supplemental service-rate reduction over two years. For people eligible for housing stabilization services, the reduction covers settings under sections 256I.04, subdivision 3(a)(3), and 256I.05, subdivision 1g. Settings under section 144D.025 are no longer included. The law does not state the starting rate or individual dollar effect.

Relocation help for displaced property occupants

The sports commission must provide federal relocation assistance when its property acquisitions displace people or entities. This includes required services, payments, and benefits under the federal Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. The type and amount of help follow that federal law.

Retirement coverage for sports commission employees

Metropolitan Sports Facilities Commission employees receive Minnesota State Retirement System coverage for service on or after May 17, 1977. Commission-certified exceptions cover temporary hires under six months and part-time hires working under 30 hours weekly. Employees who were retirement association members through Sports Area Commission employment on May 17, 1977, can keep that membership. They must elect within 30 days after transferring employment.

More tax losses available for later

Individuals, estates, and trusts with qualifying operating losses no longer face the specified reduction in losses carried into later years. The removed reduction was tied to the subtraction under section 290.0132, subdivision 33. This preserves more loss for future tax deductions. Actual savings depend on future income and available losses.

Fewer stadium workers receive job continuation

The new-stadium job continuation opportunity covers existing food, beverage, retail, and concession workers employed by the NFL team or its vendors. It offers continuation in comparable positions. Workers employed by the Metropolitan Sports Facilities Commission or its vendors are no longer covered.

Tougher return path for emergency medics

EMTs, advanced EMTs, paramedics, and community paramedics whose certifications expired more than four years ago must complete initial certification. The law removes the temporary reinstatement path for certifications expired more than four but less than ten years earlier. Returning applicants can face added training time and expense, but no dollar amount is stated.

Transferred sports workers keep existing rights

Employees working for the Metropolitan Sports Area Commission at the ownership transfer move to the Metropolitan Sports Facilities Commission. They transfer without losing existing rights or privileges. The receiving commission can still assign them to a different job level or classification under its personnel code.

Revised tax calculations for qualifying filers

Minnesota allows subtractions for listed wages, expenses, and amounts tied to federal COVID-era credits, with limits against double deductions. It also requires additions for specified federal deductions. These adjustments apply to composite filings and pass-through business taxes, including the subdivision 31 subtraction. Paragraph (b) subtractions are excluded from income used to calculate property tax refunds. In composite filings, the subdivision 9 subtraction is limited to what the electing partner could claim.

Sports contracts offer access with safeguards

The sports commission must reserve about 10% of expected covered contract and subcontract value each year for small businesses. This covers services, materials, supplies, and equipment, with state procurement and reporting rules. Sports facility construction and remodeling require public bidding, though the commission can limit bidders based on expertise. Before signing, contractors or construction managers must certify the price and completion date. They must also post a bond worth at least 100% of the certified price.

Budgeted pay for sports commission members

Metropolitan Sports Facilities Commission members receive $50 per day for meetings or other authorized work, plus actual and necessary expenses. Multiple meetings on one day do not create extra daily payments. The commission sets the chair's salary and reimburses reasonable expenses. All pay and reimbursements must be budgeted.

Weapon return rights during declared emergencies

During a governor-declared public disorder or disaster emergency, officers may temporarily disarm someone only for an immediate safety need. Officers must return weapons and related items before releasing the person. Exceptions cover custody for criminal activity, custody for observation under the cited mental health law, and evidence for the arrest-related investigation.

Investment buyers protected from undisclosed liens

A buyer of a certificated security can receive it free of a security interest or agricultural lien. The buyer must give value, not be a secured party, and receive delivery without knowing about the interest or lien. The protection applies only when the interest or lien was not legally perfected before delivery.

Sports seat owners get capped fees

The commission can sell seats in multipurpose sports facilities built after June 30, 1979. Owners get first preference to buy professional sports season tickets for their seats. They can transfer ownership rights on their own terms, but cannot divide those rights. The commission cannot charge transfer fees, and maintenance fees cannot exceed $10 per seat each year.

Building owners gain equipment and incentives

Building owners exclusively own electric end-use equipment installed under approved natural gas utility innovation plans. Plans must have Minnesota Public Utilities Commission approval under section 216B.2427. The law also removes the bar on financial incentives for strategic electrification within those plans. Projects can be considered for incentives under section 216B.241, subdivision 2c, but payments are not guaranteed.

Postponed home foreclosures avoid repeated notices

A homeowner's postponement under section 580.07, subdivision 2, does not require changes to the sale notice or listed notice steps. The rule covers homesteads containing one to four dwelling units. It applies despite the listed service and publication time limits. It does not cancel the foreclosure or reduce the debt.

Maltreatment investigators get relevant incident records

Responsible agencies must give authorities handling maltreatment investigations, petitions, or prosecutions access to relevant incident records. Access includes earlier maltreatment incidents involving any of the same people. Records must be collected and maintained under Minnesota's data-practices law.

Narrower definition of state program fraud

The law removes violations of section 609.5523 from a defined category of fraud involving state programs or services. The removed reference concerns violations involving a state agency or state-funded or administered program. This does not establish a change to separate crimes, penalties, or program eligibility.

Privacy protections for maltreatment case records

People named in maltreatment records retain access under data laws, but the reporter’s identity stays confidential. Intentionally revealing that identity before the assessment or investigation ends is a misdemeanor. Afterward, disclosure requires reporter consent or a written court finding that the report was false and made in bad faith. Certain police investigation data shared with welfare agencies are confidential while active and private when inactive. That classification rule does not cover the reports themselves.

Sports commission records and obsolete rules

A nonpublic-data rule no longer covers the Metropolitan Sports Facilities Commission’s facility inquiries, proposed events, rental terms, and responses. The rule still covers publicly owned convention facilities and civic center authorities. The law also repeals the commission’s statutory definition and specifically listed obsolete subdivisions. The input does not establish further operational effects of those repeals.

More products covered by children's rules

Products listed under sections 325F.03 and 325F.04 are no longer excluded from the definition of children's products. Laws applying to children's products can therefore cover them. Products listed under section 116.9405, clauses (10) and (11), remain excluded.

Sports commission sheds specified reimbursement costs

The law removes commission liability for state audit costs under section 473.595; costs under sections 473.604 and 473.703 remain payable. It also removes the sports commission's annual reimbursement, budgeting, and fund-transfer duties for Metropolitan Council costs under this rule. The Airports Commission remains subject to those council-cost duties.

Extra payments for ambulance and university providers

The law provides supplemental Medical Assistance payments to participating government ambulance services and University of Minnesota-affiliated billing professionals. Ambulance recipients include Hennepin County Medical Center and St. Paul; other government entities must request participation. Tribal governments owning and operating ambulance services are ineligible. Payments require federal approval and transferred government funds. Payments reach an upper limit based on average commercial rates or another federally accepted method.

Health licensing surcharges leave account rules

Health licensing board surcharges collected under section 16E.22 are excluded from the specified health occupations licensing account rules. The law changes account treatment, not a stated surcharge amount or household benefit.

Clearer document rules for business mergers

When a merger creates a new surviving organization, its creating document takes effect when the merger becomes effective. If the surviving organization already exists, document amendments provided in the merger articles take effect. The rule clarifies which documents control after a merger.

Narrower licensing status for compliance officers

For providers licensed under chapter 142B, a designated compliance officer is no longer automatically a controlling individual. The officer’s designation alone no longer creates that licensing status.

Insurers can carry tax offsets forward

Insurers and health maintenance organizations can carry eligible unused guaranty-assessment offsets into later premium-tax years until fully used. Other limits on the offset still apply. The law does not promise lower household premiums.

Narrower fuel tax license revocation powers

The specified fuel-tax revocation process now covers licenses, but not permits or certificates. It applies to violations of fuel-tax law or rules without reasonable cause. License holders receive 30 days’ written notice and may request a hearing. Revocation may follow without a timely request or after a hearing and served revocation order.

Rules for sharing tax credit information

The law identifies the rules governing Revenue Department disclosures to Human Services and Children, Youth, and Families. These disclosures support tax refund and credit administration and evaluation. The change does not alter who qualifies for a refund or credit.

Sports commission property gets tax exemption

Commission real and personal property serving purposes under sections 473.551 to 473.599 is exempt from value-based property taxes. This includes property acquired, owned, leased, controlled, used, or occupied by the commission. Local improvement assessments still apply, but cannot exceed the special benefit received. The exemption excludes Met Center real property leased for residential, commercial, business, or other uses outside those statutory purposes.

Updated procedures for interstate child support

The law changes procedures for registering, enforcing, or modifying an out-of-state child support order. All individual parties must live in Minnesota, and the child must live outside the state that issued the order. Section 518C.508 is no longer excluded from these proceedings; sections 518C.301 through 518C.507 remain excluded. The change does not itself alter the support amount.

Updated support requests in divorce filings

Divorce and legal separation petitions must state whether the person seeks transitional or indefinite spousal maintenance. These terms replace temporary or permanent maintenance in the filing requirement. The petition does not state requested amounts, and this change does not set a maintenance award.

Estate property can repay medical benefits

A court may divide real estate when needed to pay a Medical Assistance claim against a deceased recipient’s estate. This covers the deceased person’s life estate or joint ownership interest. The deceased must have died single or as the surviving spouse; statutory protections for surviving people still apply. This can leave less property for heirs or surviving joint owners.

Kindergarten applications for some nonresident children

Districts may require nonresident children enrolled in section 142D.07 programs to apply for kindergarten through the stated enrollment process. Families cannot rely on continued enrollment when a district requires that application. The exception for children in section 142D.08 programs remains.

Downtown Minneapolis purchases fund sports facilities

Under required council and commission agreements, Minneapolis must tax covered downtown liquor, short-term lodging, restaurant, and refreshment-food purchases. The Metropolitan Council defines the downtown taxing area. Rates must cover specified sports facility debt and operating costs. Taxes imposed after the effective date of Laws 1994, chapter 648, include another 0.25% for neighborhood parks and youth programs. That portion lasts until the section 473.599 bonds are retired.

Sports ticket buyers pay admission charges

The sports commission must impose a 10% admission tax on Metrodome activities. It can choose whether to tax a national Super Bowl game held there. Beginning when it acquires the basketball and hockey arena, arena tickets carry a 10% tax and at least a $1 surcharge. Covered arena charges include ticket prices and related reservation, processing, distribution, delivery, and sales charges.

Narrower facility maltreatment investigation coverage

The law removes chapter 245H facilities from this required maltreatment investigation list. Social services agencies must still investigate reports involving facilities licensed or certified under the other listed laws. Those laws include chapters 142B, 142C, 144H, 245A, and 245D.

Publicly paid providers must acknowledge oversight

Licensed providers choosing public reimbursement must acknowledge compliance monitoring on the commissioner's form when applying for or renewing a license. Monitoring takes place during licensing investigations or inspections. Violations can lead to licensing action, unpaid or recovered claims, disenrollment, or other legal penalties. Providers are not required to seek public reimbursement.

Medicare select insurers submit written materials

Medicare select insurers must include proposed written information when filing a proposed plan of operation with the commissioner. This covers information used to comply with section 62A.318, subdivision 9. The filing requirement does not change Medicare benefits or household eligibility.

Fewer qualifying early childhood apprenticeship employers

School readiness plus programs can no longer qualify as early childhood apprenticeship signatory employers based on that program type. This affects programs participating in registered apprenticeships and employing apprentices. The law does not specify a wage or payment change.

Preschool seat cap and narrower funding rules

Voluntary prekindergarten participation is capped at 12,360, without separate fiscal-year limits or school readiness plus participants in the cap. School readiness plus applications leave the required priority-ranking process for new or expanded preschool programs. Enrollment in school readiness plus alone no longer qualifies a preschool pupil as an English learner for district aid calculations. Other English learner eligibility routes remain unchanged.

Limits on Metrodome road access funding

Highway user tax distribution funds cannot build, relocate, or improve roads to provide or improve Metrodome access. Streets in the municipal state-aid street system are exempt. The transportation commissioner decides whether an expense violates the restriction.

Narrower uses for regional transit taxes

The law narrows eligible transit purposes for the 95% sales-tax share allocated to the Metropolitan Council. The council must still spend part of that share in each required category. The provision does not state changes to fares or transit services.

Fewer fees directed to opioid response

The opioid response fund’s registration and license fee account no longer lists deposits from one license-fee category. Board of Pharmacy registration fees and the license fees identified in paragraph (b) remain listed. Paragraph (c) fees are removed. The law does not state the amounts or resulting service changes.

Regions Hospital transfer funding authority ends

The law ends Ramsey County’s authority to transfer up to $6 million yearly for a Regions Hospital payment arrangement. Transfers supported higher Medical Assistance payments to health plans agreeing to pay Regions Hospital more. The removed authority had been scheduled to expire January 1, 2026.

Special nursing facility cost rule ends

The law removes a special allowable-cost rule for nursing facility replacements using and renovating an existing health care building. The rule covered renovation costs, existing building costs, and reported related debt and interest. It applied to projects under the specified nursing facility moratorium exception. The law does not state a resulting resident rate change.

Schools lose one preschool funding category

The law removes one pupil-unit category used in school funding calculations for school readiness plus preschool pupils. It covered children with at least one program risk factor who were not counted in other listed categories. The change affects district funding calculations, but no aid amount is stated.

Some local levies escape levy limits

The law excludes certain local levies from the covered levy-limit calculation. These are special-law or city-charter levies with mill-rate limits using adjusted assessed values under sections 127A.48 or 275.1325. Other covered levies remain limited by the prior-year limit and market-value index. This change does not set anyone's property tax bill.

Medical Assistance reviews excess and underuse

Minnesota must establish statewide Medical Assistance reviews before and after payment. Reviews address unnecessary or inappropriate care, excess payments, unnecessary hospital admissions, and overly long stays. They also address underuse in prepaid plans, long-term care facilities, and other fixed-rate care systems. Reviews can affect which services are approved or paid for.

Courts gain flexibility delaying certain evictions

Courts have greater ability to delay issuing an order that returns possession to a landlord in specified eviction cases. These are actions under section 504B.291 required by section 609.5317, subdivision 1. The law removes the former requirement for written findings of extraordinary and urgent circumstances and a seven-day maximum delay. A delay is not guaranteed, and landlords can wait longer to recover possession.

Home park dealers keep revised records

Manufactured-home park owners with limited dealer licenses must retain a notice of compliance form instead of a safety feature disclosure form. They must still keep home titles, financing agreements, and purchase agreements. This changes required sales records, not household payments.

Updated income calculations for business owners

The law updates income calculations for partnerships choosing composite returns and entities choosing Minnesota pass-through entity tax. Calculations include specified income additions and subtractions, subject to Minnesota allocation rules. A composite-return subtraction cannot exceed what the participating partner could claim individually.

Updated rules for behavioral health providers

Licensed withdrawal management programs no longer have an exemption from the listed state program rules. This extends rule-based oversight to those programs. Qualifying behavioral health providers must agree to required standards to receive enhanced funding; licensing investigations and inspections can monitor compliance. The law also changes which detoxification rules mobile crisis providers follow when coordinating care.

Arena access with annual payment limits

Arena agreements cannot commit the Minnesota Amateur Sports Commission to more than $750,000 yearly. They must provide 50 event days annually, which the commission may allow others to use. Agreements must allow release when lawmakers remove or fail to provide enough required state funding. After Metrodome bonds are retired, the parties may use per-event fees.

Arena financing allowed with debt limits

The Metropolitan Council can issue revenue bonds to buy or improve the basketball and hockey arena, refinance debt, or pay arena-related judgments. It must first determine that the statutory conditions in section 473.599, subdivision 4, are met. Purchase or improvement bonds are capped at $42 million plus needed issuance costs. Only specified taxes and revenues repay the bonds; they are not general obligations of the council or commission.

Metrodome revenues secure operations and borrowing

Metrodome taxes and commission revenues are pledged to necessary operating, administration, maintenance, and debt costs until related debt is discharged. Specified basketball and hockey arena revenues are excluded; Metrodome proceeds generally cannot fund capital costs except construction interest. After council approval and final adoption of the annual budget, the council can borrow against expected revenues, subject to bond restrictions. Outstanding certificates cannot exceed 25% of expected revenues and must mature within three months after the budget year ends. Before the first annual budget, borrowing is capped at $300,000; certificates issued after May 26, 1979, cannot fund capital costs.

Assisted living tax exclusion rules change

The provider-tax exclusion now refers to assisted living facilities required to be licensed under chapter 144G. It replaces the reference to housing-with-services establishments registered under chapter 144D. The personal care and supervision exclusion remains tied to the listed service laws. A facility's tax treatment depends on how it fits the revised definition.

Sponsors & Cosponsors

Sponsor

Warren Limmer
Republican • Senate

Cosponsors

Liebling
Affiliation unavailable
Scott
Affiliation unavailable

Roll Call Votes

All Roll Calls

Yes: 196 • No: 4

House vote • 5/6/2026

Passage

Yes: 133 • No: 0

Senate vote • 4/22/2026

Third Reading

Yes: 63 • No: 4

Actions Timeline

Secretary of State Chapter 88
5/12/2026Senate
Governor's action Approval
5/12/2026Senate
Presented to Governor
5/11/2026House
Returned from House
5/7/2026Senate
Bill was passed vote: 133-0
5/6/2026House
Third reading
5/6/2026House
House rule 1.21, placed on Calendar for the Day Wednesday, May 6, 2026
5/4/2026House
Second reading
4/27/2026House
Bills identical, SF substituted on General Register
4/27/2026House
Senate file first reading, referred for comparison HF4057
4/23/2026House
Received from Senate
4/23/2026House
Third reading Passed vote: 63-4
4/22/2026Senate
Special Order
4/22/2026Senate
Second reading
4/21/2026Senate
Senate Concurrent Resolution 6 Suspended adopt previous committee report
4/21/2026Senate
Pursuant to Senate Concurrent Resolution No. 6, referred to Rules and Administration
4/16/2026Senate
Comm report: To pass
4/16/2026Senate
Referred to Judiciary and Public Safety
3/9/2026Senate
Introduction and first reading
3/9/2026Senate

Bill Text

Introduction
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