SF3818

Purpose

• Eliminate the state’s estate tax and make housekeeping changes to Minnesota’s tax laws to reflect its repeal.

Main provisions

• Repeals the estate tax and removes or alters statutory references to it across multiple chapters of Minnesota law.
• Amends tax data rules to reclassify and reorganize how tax information is classified and disclosed by the Department of Revenue, aligning with a broader confidentiality framework.
• Includes conforming changes and cross-reference updates in a wide range of statutes (examples include provisions in chapters related to estate tax and tax administration) to remove or adjust requirements tied to the estate tax.

How it would change existing law

• Current laws that impose, calculate, collect, or reference the estate tax would be repealed or substantially changed.
• Cross-references in various Minnesota Statutes would be removed or updated to reflect that the estate tax no longer exists.
• Data privacy and disclosure rules for tax information would be reorganized under the designated confidentiality framework, affecting how tax data is classified and shared.

Notable changes to administration and references

• The bill would affect how the Department of Revenue handles and discloses tax data, shifting toward a chapter 270B framework.
• Repeals target numerous sections across multiple statutes (including but not limited to sections in 270C, 289A, 291 and related 2024 and 2025 statutory references) that currently pertain to estate tax.

Status context

• The measure was introduced and referred to the Senate Taxes committee for consideration.

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Relevant Terms estate tax repeal Minnesota Statutes Department of Revenue tax data classification disclosure confidentiality chapter 270B conforming changes cross-references 289A 270C 291 2024 statutes 2025 Supplement