Tax Expenditure Oversight Commission Meetings 2025

Date/Time	Location	Meeting Materials	Audio/Video Minutes
December 10, 2025 12:00 p.m.	Hybrid Meeting MN State Capitol Room G3 & via Zoom	Agenda Draft Minutes - November 5, 2025 Minnesota Statutes 2025, section 3.8855 Compliance Draft Minnesota Tax Expenditure Evaluation Form Draft Minnesota Tax Expenditure Evaluation Procedures Credits for Small Brewers, Small Wineries, and Microdistilleries Tax Expenditure Evaluation Credits for Small Brewers, Small Wineries, and Microdistilleries Evaluation Report Credits for Small Brewers, Small Wineries, and Microdistilleries Evaluation Report Summary Credits for Small Brewers, Small Wineries, and Microdistilleries Evaluation Presentation Credit for Small Brewers Initial Review Small Winery Credit Initial Review Microdistillery Credit Initial Review Lawful Gambling Tax Expenditure Evaluation Lawful Gambling Evaluation Report Lawful Gambling Evaluation Report Summary Lawful Gambling Evaluation Presentation Lawful Gambling Tax Expenditures Initial Review Heating Fuel and Utility Service Tax Expenditure Evaluation Heating Fuel and Utility Service Evaluation Report Heating Fuel and Utility Service Evaluation Report Summary Heating Fuel and Utility Service Evaluation Presentation Heating Fuel and Utility Service Exemptions Initial Review	Minutes Audio Video
November 5, 2025 12:00 p.m.	Hybrid Meeting MN State Capitol Room G3 & via Zoom	Agenda Draft Minutes - September 11, 2025 Marriage Penalty Credit Tax Expenditure Evaluation Marriage Credit Evaluation Report Marriage Credit Evaluation Report Summary Marriage Credit Evaluation Presentation Marriage Credit Initial Review 2023 Schedule M1MA, Marriage Credit Solar Energy Systems/Wind Energy Conversion Systems Exemption Evaluation Solar and Wind Energy Systems Evaluation Report Solar Energy Systems Evaluation Report Summary Wind Energy Conversion Systems Evaluation Report Summary Solar and Wind Energy Systems Evaluation Presentation Solar Energy Systems Initial Review Wind Energy Conversion Systems Initial Review Form ST3, Certificate of Exemption	Minutes Audio Video
September 11, 2025 1:00 p.m.	Hybrid Meeting MN State Capitol Room 120 & via Zoom	Agenda Draft Minutes - December 4, 2024 TERC Presentation Slides TERC Binder Materials Commission Overview M.S. 3.8855/Minnesota Session Laws - 2025 1st Special Session, Chapter 13 Proposed Schedule of Review 2024 TERC Annual Report 2024 Tax Expenditure Budget (TEB) Summary List	Minutes Audio Video