TAX LAW
Prepared by:
Ron Elwood, Supervising Attorney
Legal Services Advocacy Project
651-842-6909
relwood@mnlsap.org

I. RENTERS' CREDIT
First Special Session, Chapter 7, Article 6, Section 8 (HF 20)
Amends Minn. Stat. §§ 290A.03, subds. 11 and 13
Effective for claims based on rent paid in 2011 and following years

Reduces an individual recipient's credit in 2012 by an average of about $80 (or approximately 13%) by reducing the portion of property tax attributed to rent from 19% to 17%. (Note: Because the formula for the credit is based on income and on the property taxes paid by the landlord, the amount of the credit individual renters receive varies.)

II. REVENUE RECAPTURE
Regular Session, Chapter 71 (HF 258)
Amends Minn. Stat. § 270A.03, subd. 2
Effective May 25, 2011

Adds private ambulance services licensed under Chapter 144 as eligible to use the services of the Minnesota collection enterprise for collection of debts through revenue recapture.