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Read. Follow. Verify.Minnesota House Bill 457 proposes tax credits and grants for converting underutilized buildings
Last action · May 17, 2025: Author added MyersSponsors: Bobbie Harder and 6 others
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What This Bill Proposed
Minnesota House Bill 457 proposes a refundable sales and use tax credit and direct grants of up to 30% of conversion costs for revitalizing underutilized commercial or long-vacant buildings. The measure requires project applicants to apply before beginning work, sets structural retention standards, and establishes reporting requirements through 2036. The provisions are effective for taxable years beginning after December 31, 2025.
Property developers, commercial property owners, and local taxpayers face changing financial incentives for real estate redevelopment, while the state general fund absorbs costs for tax refunds and administrative grants.
- HF 457 was introduced during the 94th Minnesota legislative session in 2025 by Representative Harder along with several co-sponsors. context
- State tax credits and grants are frequently utilized by state legislatures to incentivize private investment in real estate redevelopment and urban renewal. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Developers and property owners
Property owners and developers can apply for tax credits or grants covering up to 30 percent of qualifying conversion expenses and are subject to application and reporting rules.
Construction workers
Employment opportunities may be affected by the initiation of building conversion and construction projects incentivized by the credit.
Taxpayers
State tax revenues and the general fund are impacted by the appropriation of funds for tax refunds and grants.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What percentage of conversion costs can be covered by the credit or grant?
Who must approve the project before conversion begins?
Can unused tax credits be refunded to the taxpayer?
When does the conversion credit program expire?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in House committee.
Procedural history
9 actions- May 17, 2025HouseAuthor added Myers
- Mar 5, 2025HouseAuthor added Smith
- Feb 27, 2025HouseAuthor added Hollins
- Feb 26, 2025HouseAuthor added Igo
- Feb 24, 2025HouseAuthor added Rehrauer
- Feb 20, 2025HouseAuthor added Kozlowski
Show 3 earlier actions
- Feb 20, 2025HouseCommitteeCommittee report, to adopt and re-refer to Taxes
- Feb 17, 2025HouseCommitteeMotion to recall and re-refer, motion prevailed Housing Finance and Policy
- Feb 13, 2025HouseIntroducedIntroduction and first reading, referred to Taxes
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Creation of Conversion Incentive Program
Establishes a structured framework to subsidize the transformation of underutilized or long-vacant commercial buildings through tax credits or grants up to 30 percent.
Connected Entities
Sources
www.revisor.mn.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 65)
- Controversy35Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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