Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
SF5081 • 2026
Plastic bottle excise tax proposal to fund water infrastructure projects
Plastic bottle excise tax proposal to fund water infrastructure projects
Taxes
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2026-04-13
House
Introduction and first reading
Official Summary Text
Plastic bottle excise tax proposal to fund water infrastructure projects
Current Bill Text
Read the full stored bill text
A bill for an act relating to taxation; proposing a plastic bottle excise tax to fund water infrastructure projects; establishing an account; appropriating money; proposing coding for new law in Minnesota Statutes, chapter 297H. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: Section 1. new text begin [297H.50] PLASTIC BOTTLES EXCISE TAX. new text end new text begin Subdivision 1. new text end new text begin Definitions. new text end new text begin (a) For purposes of this section, the following terms have the meanings given. new text end new text begin (b) "Beverage" means a drinkable liquid intended for human oral consumption, excluding: new text end new text begin (1) a drug regulated under the federal Food, Drug, and Cosmetic Act, United States Code, title 21, section 301, et seq.; or new text end new text begin (2) infant formula. new text end new text begin (c) "Bottle distributor" means the first person who sells a taxable plastic bottle to a retailer in Minnesota. new text end new text begin (d) "Commissioner" means the commissioner of revenue. new text end new text begin (e) "Taxable plastic bottle" means a formed or molded container composed primarily of plastic resin that: new text end new text begin (1) is sealed; new text end new text begin (2) contains a beverage; and new text end new text begin (3) holds less than three liters when full. new text end new text begin Subd. 2. new text end new text begin Tax imposed. new text end new text begin An excise tax is imposed on bottle distributors for each taxable bottle sold to a retailer in Minnesota. The tax is payable quarterly and in the form and manner prescribed by the commissioner. new text end new text begin Subd. 3. new text end new text begin Rate of tax. new text end new text begin The excise tax is imposed at a rate of ....... cents per taxable plastic bottle sold. new text end new text begin Subd. 4. new text end new text begin Use of proceeds. new text end new text begin The commissioner must deposit proceeds from the tax in the water infrastructure account established in section 297H.51. new text end new text begin Subd. 5. new text end new text begin Expiration. new text end new text begin This section expires December 31, 2031. new text end new text begin EFFECTIVE DATE. new text end new text begin This section is effective January 1, 2027. new text end Sec. 2. new text begin [297H.51] BOTTLE TAX REVENUE DISTRIBUTIONS FOR WATER INFRASTRUCTURE. new text end new text begin Subdivision 1. new text end new text begin Definition. new text end new text begin For purposes of this section, "board" means the board of the Public Facilities Authority. new text end new text begin Subd. 2. new text end new text begin Account established. new text end new text begin The water infrastructure account is established in the special revenue fund in the state treasury. The account consists of money deposited under section 297H.50, money provided by law, and other money donated, allotted, transferred, or otherwise provided to the account. Earnings, including interest, dividends, and other earnings arising from assets of the account, must be credited to the account. The board must manage the account. new text end new text begin Subd. 3. new text end new text begin Appropriation. new text end new text begin Money in the account is appropriated to the board for the purposes of subdivision 4. new text end new text begin Subd. 4. new text end new text begin Eligible expenditures. new text end new text begin Money in the water infrastructure account must be used by the board only to fund Public Facilities Authority projects eligible under sections 446A.072, 446A.073, 446A.077, 446A.082, and other water infrastructure projects approved by the board. new text end new text begin Subd. 5. new text end new text begin Expiration. new text end new text begin This section expires after all revenues in the water infrastructure account as of January 1, 2032, have been distributed in grants awarded under this section. new text end new text begin EFFECTIVE DATE. new text end new text begin This section is effective January 1, 2027. new text end