Tax Expenditure Review Commission Meetings 2026

Date/Time	Location	Meeting Materials	Audio/Video Minutes
October 28, 2026 12:00 p.m.	Hybrid Meeting MN State Capitol Room 120 & via Zoom Public Viewing Available on TBD	Agenda Initial Reviews Essential Tangible Goods Sales Tax Exemptions Bundle (TEB 4.1.01-4.1.06, 4.1.08, and 4.1.09) Film Production Credit (TEB 1.6.13, 2.6.05 and 12.4.02) Motor Vehicle Registration Tax (MVRT) - Military Related MVRT Tax Expenditures Nonresident Military Personnel (TEB 14.1.03) Medal of Honor Recipients and Former Prisoners of War (TEB 14.1.04) Disabled Veterans (TEB 14.1.05) Motor Vehicle Registration Tax - Education Related MVRT Tax Expenditures School Buses (TEB 14.1.02) Buses Contracted for Student Transportation (TEB 14.2.01) Driver Education Programs at Nonpublic High Schools (TEB 14.1.07) Commercial Driving Schools (TEB 14.1.08) Motor Vehicle Registration Tax - Other Public Service Related MVRT Tax Expenditures Local Government Vehicles (TEB 14.1.01) Transport of Disabled Persons by Nonprofit Charities (TEB 14.1.06) Private Ambulance Services (TEB 14.1.09)	Minutes Audio Video
September 23, 2026 12:00 p.m.	Hybrid Meeting MN State Capitol Room 120 & via Zoom Public Viewing Available on MN House Public Info HTV4	Agenda DRAFT Minutes - August 19, 2026 Tax Expenditure Member Evaluation Summarys Open Space Tax Expenditure (TEB 13.2.03) Beginning Farmer Management Credit Tax Expenditure (TEB 1.6.22) Credit for Sale of Agricultural Assets Tax Expenditure (TEB 1.6.23) Employer Transit Pass Credit Tax Expenditure Bundle: Employer Transit Credit (Income Tax) (TEB 1.6.04) Employer Transit Credit (Corporate Tax) (TEB 2.6.02) Initial Reviews Green Acres Treatment of Agricultural Land Farm and Small Business Property Military Pension and Retirement Pay Credit for Past Military Service Credit for K-12 Education Expenses (Minnesota Education Credit) K-12 Education Expenses Subtraction Contributions to a Section 529 College Savings Plan Subtraction Section 529 College Savings Plan Credit AmeriCorps National Service Education Awards Discharged Student Loan Debt Subtraction Consumer Purchases Made Out-of-State Home Production and Use Wine for Sacramental Purposes Shipments of Wine for Personal Use Essential Tangible Goods Sales Tax Exemptions Bundle Film Production Credit Presentation - Initial Reviews	Minutes Audio Video
August 19, 2026 12:00 p.m.	Hybrid Meeting MN State Capitol Room 120 & via Zoom	Agenda DRAFT Minutes - July 15, 2026 Tax Expenditure Evaluation Report Review Open Space Property Tax Expenditure Evaluation Report Summary Slides - Open Space Property Tax Expenditure Evaluation Report - Open Space Property Tax Expenditure Summary - Open Space Property Tax Expenditure Form CR-OSD Initial Review - Open Space Property Tax Expenditure Presentation - Open Space Property Tax Expenditure Tax Expenditure Member Evaluation Summarys Mortgage Registry Tax Expenditure Bundle Agricultural Loan Exemption Mortgage Registry Tax Government Housing Exemption Deed Transfer Tax Expenditure Bundle Property Partitioned Between Co-Owners Distributions by Personal Representatives Cemetery Lots Exchange of Permanent School Fund Lands Mortgage or Lien Foreclosure Sales Decree of Marriage Dissolution Tax Expenditure Evaluation Reports Beginning Farmer Management Credit and Credit for Sale of Agricultural Assets Evaluation Report - Beginning Farmer Management Credit and Credit for Sale of Agricultural Assets Summary - Beginning Farmer Management Credit Summary - Credit for Sale of Agricultural Assets Initial Review - Beginning Farmer Management Credit Initial Review - Beginning Farmer Incentive Credit (Credit for Sale of Agricultural Assets) Presentation - Beginning Farmer Magagement Credit and Credit for Sale of Agricultural Assets Employer Transit Pass Credits Evaluation Report - Employer Transit Pass Credits for Corporate and Individual Tax Filers Summary - Employer Transit Pass Credits for Corporate and Individual Tax Filers Initial Review - Employer Transit Pass Credits for Corporate Tax Filers Initial Review - Employer Transit Pass Credits for Individual Tax Filers Presentation - Employer Tranist Pass Credits for Corporate and Individual Tax Filers Initial Reviews Green Acres Treatment of Agricultural Land Farm and Small Business Property Credit for K-12 Education Expenses (Minnesota Education Credit) K-12 Education Expenses Subtraction Contributions to a Section 529 College Savings Plan Subtraction Section 529 College Savings Plan Credit AmeriCorps National Service Education Awards Discharged Student Loan Debt Subtraction Presentation - Initial Reviews	Minutes Audio Video
July 15, 2026 12:00 p.m.	Hybrid Meeting MN State Capitol Room 120 & via Zoom	Agenda DRAFT Minutes - June 17, 2026 Tax Expenditure Member Evaluation Summarys Small Winery Credit Interest on Contributions to a First Time Homebuyer Account Home Mortgage Interest Tax Deduction Tax Expenditure Evaluation Reports Mortgage Registration Tax Expenditure Evaluations for Agricultural Loans and Government Housing and DEED Transfer Tax Expenditure Evaluations Report Evaluation Report - Mortgage Registry Tax Agricultural Loan Exemption Summary - Mortgage Registry Tax Agricultural Loan Exemption Initial Review - Mortgage Registry Tax Agricultural Loan Exemption Evaluation Report - Mortgage Registry Tax Government Housing Exemption Summary - Mortgage Registry Tax Government Housing Exemption Initial Review - Mortgage Registry Tax Government Housing Exemption Evaluation Report - Deed Transfer Tax Exemptions Summary - Deed Transfer Tax Exemptions Initial Review - Deed Transfer Tax Exemptions Presentation - Mortgage Registry Tax Expenditure Evaluations for Agricultural Loans and Government Housing and DEED Transfer Tax Exemptions Open Space Property Tax Expenditure Evaluation Report Evaluation Report - Open Space Property Tax Expenditure Summary - Open Space Property Tax Expenditure Form CR-OSD Initial Review - Open Space Property Tax Expenditure Presentation - Open Space Property Tax Expenditure Initial Reviews Green Acres Treatment of Agricultural Land Credit for K-12 Education Expenses (Minnesota Education Credit) K-12 Education Expenses Subtraction Contributions to a Section 529 College Savings Plan Subtraction Section 529 College Savings Plan Credit AmeriCorps National Service Education Awards Discharged Student Loan Debt Subtraction Presentation - Initial Reviews	Minutes Audio Video
June 17, 2026 12:00 p.m.	Hybrid Meeting MN State Capitol Room 120 & via Zoom	Agenda DRAFT Minutes - January 28, 2026 Procedures of the Tax Expenditure Review Commission Tax Expenditure Member Evaluations Summary Small Alcohol Producers Credit Tax Expenditure Bundle Credit for Small Brewers Microdistillery Credit Small Winery Credit Lawful Gambling Tax Expenditure Bundle Bingo at Certain Organizations Bingo at Fairs and Civic Celebrations Infrequent Bingo Occasions Smaller Raffles Lawful Gambling Under Certain Conditions Credit for Certain Raffles Residential Utility Services Tax Expenditure Bundle Residential Heating Fuels Residential Water Services Sewer Services Data Center Equipment Tax Expenditure Evaluation Reports Interest on Contributions to a First Time Homebuyer Account Evaluation Report - Interest on Contributions to a First Time Homebuyer Account Tax Expenditure Summary - Interest on Contributions to a First Time Homebuyer Account Tax Expenditure Presentation - Interest on Contributions to a First Time Homebuyer Account Tax Expenditure Initial Review - Interest on Contributions to a First Time Homebuyer Account Tax Expenditure Home Mortgage Interest Tax Deduction Expenditure Evaluation Report Evaluation Report - Home Mortgage Interest Tax Deduction Summary - Home Mortgage Interest Tax Deduction Presentation - Home Mortgage Interest Tax Deduction Initial Review - Home Mortgage Interest Tax Deduction Mortgage Registration Tax Expenditure Evaluations for Agricultural Loans and Government Housing and DEED Transfer Tax Expenditure Evaluations Report Evaluation Report - Mortgage Registry Tax Agricultural Loan Exemption Summary - Mortgage Registry Tax Agricultural Loan Exemption Initial Review - Mortgage Registry Tax Agricultural Loan Exemption Evaluation Report - Mortgage Registry Tax Government Housing Exemption Summary - Mortgage Registry Tax Government Housing Exemption Initial Review - Mortgage Registry Tax Government Housing Exemption Evaluation Report - Deed Transfer Tax Exemptions Summary - Deed Transfer Tax Exemptions Initial Review - Deed Transfer Tax Exemptions Presentation - Mortgage Registry Tax Expenditure Evaluations for Agricultural Loans and Government Housing and DEED Transfer Tax Exemptions Initial Reviews Metropolitan Agricultural Preserves Land Metropolitan Agricultural Preserves Credit Special Use Valuation Presentation - Intial Reviews	Minutes Audio Video
January 28, 2026 12:00 p.m.	Hybrid Meeting MN State Capitol Room 123 & via Zoom	Agenda Draft Minutes - January 15, 2026 DRAFT 2025 TERC Annual Legislative Report Tax Expenditure Member Evaluations Summary Marriage Credit Tax Expenditure Wind Energy Conversion Systems Tax Expenditure Solar Energy Systems Tax Expenditure	Minutes Audio Video
January 15, 2026 12:00 p.m.	Hybrid Meeting MN State Capitol Room G23 & via Zoom	Agenda Draft Minutes - December 10, 2025 Data Center Equipment Tax Expenditure Evaluation Report University of Georgia Data Center Evaluation Presentation University of Georgia Data Center Tax Expenditure Evaluation Report	Minutes Audio Video