HF183

HF183 (Legislative Session 94 (2025-2026))

Imposition and allocation of certain taxes amended, and retail delivery fee repealed.

Related bill: SF1058

AI Generated Summary

Purpose

A transportation funding bill that reorganizes how transportation-related revenues are collected and spent. It creates a dedicated Transportation Advancement Account and removes or changes certain existing fees and statutes related to transportation funding.

Main Provisions

Establishment of a Transportation Advancement Account in the special revenue fund.
The Transportation Advancement Account will receive funds from specified sources and any other money donated, allotted, transferred, or provided to the account.
The account is described as funded by:
- funds under Minnesota Statutes 168E.09 subdivision 2, and
- section 297A.94,
- plus other money provided to the account.
The bill is stated to amend the imposition and allocation of certain taxes and to repeal the retail delivery fee.
It repeals several existing statutes (168E.01, 168E.03, 168E.05, 168E.07, 168E.09) and makes related changes to other statutes (including 174.49 subdivisions 2 and 3, 270C.15, 297A.94, and 297A.9915 subdivision 4).

How it changes current law

Moves transportation funding into a dedicated Transportation Advancement Account rather than relying solely on the current funding structure.
Eliminates the Retail Delivery Fee by repealing its enabling statutes.
Transfers or reallocates certain funding streams into the new Transportation Advancement Account, and updates related tax and transportation statutes to reflect this shift.

Implications and considerations

Focuses transportation spending through a defined fund, which could affect how money for highways, transit, and related projects is appropriated and tracked.
Repealing the retail delivery fee removes a specific revenue source; the bill does not detail new revenue equivalents in the excerpt provided.
The changes rely on specific statutory sources (168E.09 subdivision 2 and 297A.94) as part of the new account’s funding.

Summary of key terms (for quick reference)

Transportation Advancement Account
Special revenue fund
Retail delivery fee
Imposition and allocation of certain taxes
Minnesota Statutes 174.49
Minnesota Statutes 168E.01, 168E.03, 168E.05, 168E.07, 168E.09
Minnesota Statutes 270C.15
Minnesota Statutes 297A.94, 297A.9915 subdivision 4

Relevant Terms

Transportation Advancement Account
Special revenue fund
Retail delivery fee
Imposition and allocation of certain taxes
168E.01, 168E.03, 168E.05, 168E.07, 168E.09
174.49
270C.15
297A.94
297A.9915 subdivision 4

Bill text versions

Introduction PDF file
Introduction PDF PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
February 10, 2025	House		Action	Introduction and first reading, referred to	Transportation Finance and Policy

Citations

[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill amends Minnesota Statutes 2024 section 174.49, subdivision 2.",
      "modified": []
    },
    "citation": "174.49",
    "subdivision": "subd. 2"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill amends Minnesota Statutes 2024 section 174.49, subdivision 3.",
      "modified": []
    },
    "citation": "174.49",
    "subdivision": "subd. 3"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill amends Minnesota Statutes 2024 section 270C.15.",
      "modified": []
    },
    "citation": "270C.15",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill amends Minnesota Statutes 2024 section 297A.94.",
      "modified": []
    },
    "citation": "297A.94",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill amends Minnesota Statutes 2024 section 297A.9915, subdivision 4.",
      "modified": []
    },
    "citation": "297A.9915",
    "subdivision": "subd. 4"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill repeals Minnesota Statutes 2024 section 168E.01.",
      "modified": []
    },
    "citation": "168E.01",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill repeals Minnesota Statutes 2024 section 168E.03.",
      "modified": []
    },
    "citation": "168E.03",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill repeals Minnesota Statutes 2024 section 168E.05.",
      "modified": []
    },
    "citation": "168E.05",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill repeals Minnesota Statutes 2024 section 168E.07.",
      "modified": []
    },
    "citation": "168E.07",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill repeals Minnesota Statutes 2024 section 168E.09, subdivision 2.",
      "modified": []
    },
    "citation": "168E.09",
    "subdivision": "subd. 2"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill references Minnesota Statutes 2024 section 168E.09, subdivisions 1, 6, 7, and 8.",
      "modified": []
    },
    "citation": "168E.09",
    "subdivision": "subd. 1, 6, 7, 8"
  }
]