Live Video
HTV 1

1. Welcome
2. Review and approve September 23, 2026, meeting minutes
3. LBO Presentation on the Housing Contribution Credit Evaluation Report, Minnesota Statutes 2025, sections 290.0683 and 462A.40 (TEB 1.6.14, 2.6.06, and 12.4.03) 
4. LBO Presentation of Initial Reviews and Proposed Objectives for the following tax expenditures:
   • Essential Tangible Goods Sales Tax Exemptions Bundle, Minnesota Statutes 2025, section 297A.67, subdivisions 2, 7, 8, 9, 10, 17, 27 and section 297A.68, subdivision 10 (TEB 4.1.01-4.1.06, 4.1.08, and 4.1.09)         
   • Film Production Credit, Minnesota Statutes 2025, section 290.06, subdivision 39, 297I.20, subdivision 4, and section 116U.27 (TEB 1.6.13, 2.6.05 and 12.4.02)
   • Motor Vehicle Registration Tax (MVRT) - Military related MVRT tax expenditures:
     • Nonresident Military Personnel, Minnesota Statutes 2025, section 168.04, subdivision 1 (TEB 14.1.03)
     • Medal of Honor Recipients and Former Prisoners of War, Minnesota Statutes 2025, sections 168.031(b), 168.124, and 168.125 (TEB 14.1.04)
     • Disabled Veterans, Minnesota Statutes 2025, section 168.031(b) (TEB 14.1.05)
   • Motor Vehicle Registration Tax - Education related MVRT tax expenditures:
     • School Buses, Minnesota Statutes 2025, section 168.012, subdivision 1(a)(2) and subdivision 10 (TEB 14.1.02)
     • Buses Contracted for Student Transportation, Minnesota Statutes 2025, section 168.013, subdivision 18 (TEB 14.2.01)
     • Driver Education Programs at Nonpublic High Schools, Minnesota Statutes 2025, section 168.012, subdivision 1(a)(3) (TEB 14.1.07)
     • Commercial Driving Schools, Minnesota Statutes 2025, section 168.012, subdivision 1(a)(7) (TEB 14.1.08)
   • Motor Vehicle Registration Tax - Other Public Service Related MVRT tax expenditures:
     • Local Government Vehicles, Minnesota Statutes 2025, section 168.012, subdivisions 1,6, and 10 (TEB 14.1.01)
     • Transport of Disabled Persons by Nonprofit Charities, Minnesota Statutes 2025, section 168.012, subdivision 1(a)(4) (TEB 14.1.06)
     • Private Ambulance Services, Minnesota Statutes 2025, section 168.012, subdivision 1(a)(6) (TEB 14.1.09)
5. Agenda items for next meeting
6. Other items as determined by the co-chairs
7.  Adjourn

DOCUMENTS: Meeting documents may be found on the Tax Expenditure Review Commission meeting webpage.

VIEW COMMISSION MEETING: Meetings may be viewed on the MN House Public Info - HTV1.

INTERPRETATION SERVICES, ACCESSIBILITY, AND ACCOMMODATION REQUESTS:

• To request legislative services for live language interpretation in Hmong, Somali, or Spanish, please contact the Committee Administrator 72 hours in advance of when the service is needed.
• To request legislative services for American Sign Language (ASL) please contact the Committee Administrator a minimum of one week before the services are needed.
• To request legislative services for Communication Access Realtime Translation (CART) closed captioning services please contact the Committee Administrator a minimum of two weeks before the services are needed.
• For information on accommodations please visit Accessibility Frequently Asked Questions.
• If you have accessibility or usability comments to share on any Minnesota Legislature website, please submit your comments using the Accessibility & Usability Comment Form.