HF308 (Legislative Session 94 (2025-2026))
Illegal cannabis and controlled substance tax repealed, and related technical changes made.
Related bill: SF209
AI Generated Summary
Purpose
- The bill aims to repeal the tax on illegal cannabis and on controlled substances and to make related technical changes to Minnesota law.
- It also makes targeted changes to how certain statutes are described and organized, including updating definitions that affect what counts as a criminal act.
Main provisions
- Repeal of tax provisions
- Repeals the tax on illegal cannabis and on controlled substances, removing these tax obligations from the state tax system.
- Includes related technical changes to implement or reflect this repeal across relevant statutes.
- Repeal of existing statutory sections
- Repeals a range of existing statutory sections related to controlled substances and enforcement (specifically listed in the bill text, including sections such as 13.4967 subdivision 5 and numerous subdivisions of 297D.01 through 297D.09, among others).
- The exact sections repealed are listed in the bill and affect how certain offenses and penalties are handled under those statutes.
- Redefinition of “Criminal act”
- Amends Minnesota Statutes 2024 section 609.902 subdivision 4 to redefine “Criminal act.”
- The new definition includes conduct constituting, or conspiracy or attempt to commit, a felony violation of a broad set of statutes. This includes:
- Felonies under chapter 152 (drug-related offenses) and many specific drug-related sections (e.g., 297D.09, 299F.79, 299F.80, 299F.82, and others listed in the bill).
- A wide range of other felony offenses across numerous sections (e.g., sections dealing with firearms, property offenses, health-related and financial offenses).
- Special cross-references to offenses involving firearms, insurance companies, nonprofit health service plan corporations, health maintenance organizations, and fraternal benefit societies.
- The definition also accounts for conspiracies or attempts to commit these felonies and includes specific cross-references to property and organizational contexts (e.g., when the offense involves an insurer or a health-related organization).
- Scope of changes
- The changes are described as “related technical changes” intended to align or update the statute framework in light of the repeal of the tax on illegal cannabis and controlled substances.
- The bill references Minnesota Statutes 2024 as the basis for the amendments.
Significant changes to existing law
- Tax policy change
- Elimination of the tax on illegal cannabis and on controlled substances.
- Statutory structure and scope
- Repeal of several existing sections tied to controlled substances and related enforcement.
- Broad redefinition of what constitutes a Criminal act, incorporating a comprehensive list of statutes and cross-references to various types of offenses and organizational contexts.
- Enforcement and penalties
- By redefining “Criminal act” to include a wide array of felonies and conspiracies/attempts, the bill could affect how offenses are charged or prosecuted under the amended framework, and how penalties or penalties-related provisions apply across the listed statutes.
- Health, insurance, and organizational context
- The updated “Criminal act” definition explicitly mentions offenses involving insurance companies and health-related organizations, potentially affecting prosecutions in those contexts.
Terminology and definitions (key terms reflected in the bill)
- illegal cannabis
- controlled substances
- tax repeal
- Minnesota Statutes 2024
- Criminal act
- conspiracy
- attempt
- felony
- chapter 152
- section 297D.09
- section 299F.79
- section 299F.80
- section 299F.82
- section 609.185
- section 609.19
- section 609.195
- section 609.20
- section 609.205
- section 609.221
- section 609.222
- section 609.223
- section 609.2231
- section 609.228
- section 609.235
- section 609.245
- section 609.25
- section 609.27
- section 609.322
- section 609.342
- section 609.343
- section 609.344
- section 609.345
- section 609.42
- section 609.48
- section 609.485
- section 609.495
- section 609.496
- section 609.497
- section 609.498
- section 609.52
- section 609.527
- section 609.528
- section 609.53
- section 609.561
- section 609.562
- section 609.582
- section 609.668
- section 609.67
- section 609.687
- section 609.713
- section 609.86
- section 609.894
- section 609.895
- section 624.713
- section 624.7191
- section 626A.02
- insurance company (as defined in section 60A.02 subdivision 4)
- nonprofit health service plan corporation (regulated under chapter 62C)
- health maintenance organization (regulated under chapter 62D)
- fraternal benefit society (regulated under chapter 64B)
Relevant Terms - illegal cannabis - controlled substances - tax repeal - Criminal act - conspiracy - felony - firearm - insurance company - nonprofit health service plan corporation - health maintenance organization - fraternal benefit society - Minnesota Statutes 2024 - chapter 152 - 609.902 - 297D.01–297D.09 - 299F.79, 299F.80, 299F.82 - 60A.02 - 62C, 62D, 64B - 624.713, 624.7191 - 626A.02
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 10, 2025 | House | Action | Introduction and first reading, referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Cross-references to additional offenses and related statutes included within the definition of 'Criminal act'."
],
"removed": [],
"summary": "Amends the definition of 'Criminal act' in Minnesota Statutes 2024 section 609.902, subdivision 4.",
"modified": [
"Subdivision 4 revised to expand the scope of conduct that constitutes a 'Criminal act', incorporating specific references to multiple statutes (e.g., 297D.09, and sections cited within the bill)."
]
},
"citation": "609.902",
"subdivision": "subdivision 4"
},
{
"analysis": {
"added": [],
"removed": [
"Minnesota Statutes 2024 section 13.4967, subdivision 5"
],
"summary": "Repeals Minnesota Statutes 2024, section 13.4967, subdivision 5.",
"modified": []
},
"citation": "13.4967",
"subdivision": "subdivision 5"
},
{
"analysis": {
"added": [],
"removed": [
"Minnesota Statutes 2024 section 297D.01"
],
"summary": "Repeal of Minnesota Statutes 2024 section 297D.01.",
"modified": []
},
"citation": "297D.01",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Minnesota Statutes 2024 section 297D.02"
],
"summary": "Repeal of Minnesota Statutes 2024 section 297D.02.",
"modified": []
},
"citation": "297D.02",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Minnesota Statutes 2024 section 297D.03"
],
"summary": "Repeal of Minnesota Statutes 2024 section 297D.03.",
"modified": []
},
"citation": "297D.03",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Minnesota Statutes 2024 section 297D.04"
],
"summary": "Repeal of Minnesota Statutes 2024 section 297D.04.",
"modified": []
},
"citation": "297D.04",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Minnesota Statutes 2024 section 297D.05"
],
"summary": "Repeal of Minnesota Statutes 2024 section 297D.05.",
"modified": []
},
"citation": "297D.05",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Minnesota Statutes 2024 section 297D.06"
],
"summary": "Repeal of Minnesota Statutes 2024 section 297D.06.",
"modified": []
},
"citation": "297D.06",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Minnesota Statutes 2024 section 297D.07"
],
"summary": "Repeal of Minnesota Statutes 2024 section 297D.07.",
"modified": []
},
"citation": "297D.07",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Minnesota Statutes 2024 section 297D.08"
],
"summary": "Repeal of Minnesota Statutes 2024 section 297D.08.",
"modified": []
},
"citation": "297D.08",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Minnesota Statutes 2024 section 297D.085"
],
"summary": "Repeal of Minnesota Statutes 2024 section 297D.085.",
"modified": []
},
"citation": "297D.085",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Minnesota Statutes 2024 section 297D.09, subdivisions 1, 1a, and 2"
],
"summary": "Repeal of Minnesota Statutes 2024 section 297D.09, subdivisions 1, 1a, and 2.",
"modified": []
},
"citation": "297D.09",
"subdivision": "subdivisions 1, 1a, 2"
},
{
"analysis": {
"added": [],
"removed": [
"Minnesota Statutes 2024 section 297D.10"
],
"summary": "Repeal of Minnesota Statutes 2024 section 297D.10.",
"modified": []
},
"citation": "297D.10",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Minnesota Statutes 2024 section 297D.11"
],
"summary": "Repeal of Minnesota Statutes 2024 section 297D.11.",
"modified": []
},
"citation": "297D.11",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Minnesota Statutes 2024 section 297D.12"
],
"summary": "Repeal of Minnesota Statutes 2024 section 297D.12.",
"modified": []
},
"citation": "297D.12",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Minnesota Statutes 2024 section 297D.13, subdivisions 1 and 8"
],
"summary": "Repeal of Minnesota Statutes 2024 section 297D.13, subdivisions 1 and 8.",
"modified": []
},
"citation": "297D.13",
"subdivision": "subdivisions 1 and 8"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 299F.79.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 299F.79."
]
},
"citation": "299F.79",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 299F.80.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 299F.80."
]
},
"citation": "299F.80",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 299F.82.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 299F.82."
]
},
"citation": "299F.82",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.185.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.185."
]
},
"citation": "609.185",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.19.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.19."
]
},
"citation": "609.19",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.195.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.195."
]
},
"citation": "609.195",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.20.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.20."
]
},
"citation": "609.20",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.205.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.205."
]
},
"citation": "609.205",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.221.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.221."
]
},
"citation": "609.221",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.222.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.222."
]
},
"citation": "609.222",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.223.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.223."
]
},
"citation": "609.223",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.2231.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.2231."
]
},
"citation": "609.2231",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.228.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.228."
]
},
"citation": "609.228",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.235.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.235."
]
},
"citation": "609.235",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.245.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.245."
]
},
"citation": "609.245",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.25.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.25."
]
},
"citation": "609.25",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.27.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.27."
]
},
"citation": "609.27",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.322.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.322."
]
},
"citation": "609.322",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.342.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.342."
]
},
"citation": "609.342",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.343.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.343."
]
},
"citation": "609.343",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.344.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.344."
]
},
"citation": "609.344",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.345.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.345."
]
},
"citation": "609.345",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.42.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.42."
]
},
"citation": "609.42",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.48.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.48."
]
},
"citation": "609.48",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.485.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.485."
]
},
"citation": "609.485",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.495.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.495."
]
},
"citation": "609.495",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.496.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.496."
]
},
"citation": "609.496",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.497.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.497."
]
},
"citation": "609.497",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.498.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.498."
]
},
"citation": "609.498",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.52, subdivision 2.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.52, subd. 2."
]
},
"citation": "609.52",
"subdivision": "subdivision 2"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.668, subdivision 6, paragraph a.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.668, subd. 6, para. a."
]
},
"citation": "609.668",
"subdivision": "subdivision 6, paragraph a"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.67.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.67."
]
},
"citation": "609.67",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.687.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.687."
]
},
"citation": "609.687",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.713.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.713."
]
},
"citation": "609.713",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.86.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.86."
]
},
"citation": "609.86",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.894, subdivisions 3 or 4.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.894, subd. 3 or 4."
]
},
"citation": "609.894",
"subdivision": "subdivision 3 or 4"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 609.895.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 609.895."
]
},
"citation": "609.895",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 624.713.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 624.713."
]
},
"citation": "624.713",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 624.7191.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 624.7191."
]
},
"citation": "624.7191",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 626A.02, subdivision 1.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 626A.02, subd. 1."
]
},
"citation": "626A.02",
"subdivision": "subdivision 1"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 60A.02, subdivision 4a (a health care plan context).",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 60A.02, subd. 4a."
]
},
"citation": "60A.02",
"subdivision": "subdivision 4a"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Reference to Minnesota Statutes chapter 62C within the cross-reference of 'Criminal act'.",
"modified": [
"Cross-reference to chapter 62C included within the 'Criminal act' cross-reference."
]
},
"citation": "62C",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Reference to Minnesota Statutes chapter 62D within the cross-reference of 'Criminal act'.",
"modified": [
"Cross-reference to chapter 62D included within the 'Criminal act' cross-reference."
]
},
"citation": "62D",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Reference to Minnesota Statutes chapter 64B within the cross-reference of 'Criminal act'.",
"modified": [
"Cross-reference to chapter 64B included within the 'Criminal act' cross-reference."
]
},
"citation": "64B",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Reference to Minnesota Statutes chapter 152 (felony offenses) within the definition of 'Criminal act'.",
"modified": [
"Cross-reference to chapter 152 included within the 'Criminal act' cross-reference."
]
},
"citation": "152",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 626A.02, subdivision 4, paragraph a.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 626A.02, subd. 4, paragraph a."
]
},
"citation": "626A.02",
"subdivision": "subdivision 4"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cross-reference within the definition of 'Criminal act' includes Minnesota Statutes 2024 section 60A.02, subdivision 4.",
"modified": [
"Cross-reference added within the 'Criminal act' definition to 60A.02, subd. 4."
]
},
"citation": "60A.02",
"subdivision": "subdivision 4"
}
]Progress through the legislative process
In Committee