Session Daily: Bill would keep historic structure credit from going off into the sunset

Session Daily: Bill would keep historic structure credit from going off into the sunset

The next time you pause to admire an historic building that’s undergone a particularly successful renovation, know that a tax credit probably helped make that possible.

Both the federal and state government encourage investment in the renovation and reuse of old buildings with the use of tax credits. But Minnesota’s is scheduled to go away after Fiscal Year 2021.

HF1642, sponsored by Rep. Cheryl Youakim (DFL-Hopkins), would repeal the sunset provision in state statute and make the Historic Structure Rehabilitation Credit permanent. It would also permit taxpayers who have been assigned a credit to reassign it.

On Tuesday, the House Taxes Committee laid the bill over, as amended, for possible inclusion in an omnibus tax bill.

The rehabilitation credit is a refundable credit equal to 20% of qualified rehabilitation expenditures. Those using it must also qualify for the federal credit. Both are spread over five years.

Tuesday’s testimony focused upon the success of the program, which has been used in both commercial development and in housing. While Youakim emphasized that affordable housing isn’t the central focus of the credit, it has been used to that effect.

“More than 5,000 units of affordable housing have been added or retained by using the tax credit,” she said.

Testifying in favor of the bill was Erin Hanafin Berg, policy director for Rethos, formerly known as the Preservation Alliance of Minnesota.

“Before the historic tax credit was passed in 2010,” Berg said, “Minnesota typically saw two or three of these kind of projects a year, just using the federal historic tax credit that’s been available since the 1980s. In the past 10 years, 133 historic buildings have been rehabilitated and re-occupied. Tens of thousands of jobs have been created, resulting in $3.3 billion of economic activity. None of this would have happened on this scale without the Minnesota historic tax credit.”

Brigid Tuck, senior economic analyst for University of Minnesota Extension, presented the results of a study concluding that, for those 133 projects, each dollar invested in tax credits has generated $9.17 of economic activity.

Greg Handberg is senior vice president of properties for Artspace, which develops living and work space for artists and arts organizations. He spoke of the difference the historic tax credit has made for Artspace, including making possible its recent purchase of Northeast Minneapolis’ Northrup King campus for redevelopment.

“Construction is expensive right now,” Berg said, “but rehabilitation of old buildings is more cost-effective, in that they use fewer materials and don’t involve the kind of infrastructure projects you need to develop in a new area. … Someone has to put the money up front to launch one of these projects, and the promise of a tax credit is one of the things that attracts investment.”

The bill’s companion, SF1639, is sponsored by Sen. David Senjem (R-Rochester), and awaits action by the Senate Taxes Committee.

Session Daily: Could the state expand free tax filing options?

What if everyone did it?

Perhaps a parent asked you that question after some questionable decision you’d made. But the query took on a more positive tone at Tuesday’s meeting of the House Taxes Committee.

What would happen if everyone was able to have assistance preparing their income tax returns for free? The answer? We don’t know right now.

HF3496, sponsored by Rep. Cheryl Youakim (DFL-Hopkins), would fund a Department of Revenue study on whether the state could provide a free electronic preparation and filing option. The bill would spark a survey of tax preparation software vendors, ideally yielding information that could shape a free filing program.

A Department of Revenue fiscal note says the cost to the General Fund would be $175,000 for fiscal year 2021. Assistant Revenue Commissioner Robert Doty said that total is consistent with similar state studies.

The bill was laid over for possible inclusion in a House omnibus tax bill. Its companion, SF3320, sponsored by Sen. Ann Rest (DFL-New Hope) awaits action by the Senate Taxes Committee.

Rep. Paul Marquart (DFL-Dilworth), the committee chair, said the committee has been striving to simplify the system for filers, including making taking the standard deduction a more appealing option. Marquart said 92 percent of tax filers now go that route.

In addition to speaking in favor of the bill, Doty put in a plug for free filing options currently available to taxpayers, and that they could be found by searching for “free file” on the Department of Revenue website.

“Over 60 percent of Minnesota taxpayers may qualify for free filing,” Doty said. “However, over 780,000 qualified Minnesotans didn’t use a (free) preparer and didn’t take advantage of free filing options last year.”

Rep. Lyndon Carlson Sr. (DFL-Crystal) asked if the department knows why such a large number of taxpayers don’t use available free filing programs. Doty believes the study would help determine that.

Doty also encouraged those who haven’t yet filed their taxes to do so electronically and choose direct deposit for possible refunds.

Session Daily: Committee approves omnibus E-12 education policy bill

The omnibus E-12 education policy bill, HF1711, is a compilation of 25 bills sponsored by DFL lawmakers, 10 bills sponsored by Republican lawmakers, provisions from Gov. Tim Walz’s education policy proposal and a handful of amendments.

It was approved as amended by the House Education Policy Committee Thursday and now heads to the House Ways and Means Committee.

Listing the components of bill, Rep. Cheryl Youakim (DFL-Hopkins), the committee chair and bill sponsor, explained that her goal was to find balance. 

“Not everyone is going to love everything in this bill, but I’m sure everyone can find something they will like,” she said.

Prior to approval, the committee took up several amendments, including one proposed by Rep. Glenn Gruenhagen (R-Glencoe) that would have created a legislative working group to review special education delivery and costs.

Gruenhagen said his motivation is to better understand why the United States has a higher percentage of children who are diagnosed with, and medically treated for, mental illness than other countries.

“We’ve got to get a handle on it,” he said. “When you label and drug these kids it’s almost like branding them, I really believe it’s a form of child abuse.”

While the amendment was not adopted, Youakim said she appreciated the intent, and supported a comprehensive approach to looking into the topic of special education delivery and costs. She also alluded to an initiative of Walz’s that will likely be addressing it.

Rep. Sondra Erickson (R-Princeton) recognized that there were “many good policies” in the proposal but expressed disappointment over provisions that would “start to gut” the tiered licensure system that had been developed, enacted and implemented under her leadership as the previous committee chair.

“That’s very concerning to me,” she said. “We have been so collegial over the years as chairs not to touch a chair’s major reform, at least not in the first year.”

Erickson said she hopes to continue to work on the bill as it moves through the process to ensure the tiered licensure system stays in place as is. “Maybe there will be some clinkers that we need to look at in a couple of years or three years, but this is not the time.” 

Rep. Peggy Bennett (R-Albert Lea) also opposes the bill, sharing similar remarks regarding the proposed changes to the teacher licensure system, as well as concerns over additional mandates placed on schools and districts. However, she added that she appreciated the “friendly atmosphere” of the committee this session and the open dialog.

Youakim concluded by saying the “bill still has a long way to go. … We’re going to continue to have these discussions, and I do appreciate all the thoughtful and respectfulness we’ve had around the discussions this session.”

Session Daily: Slimmed-down omnibus education policy bill clears committee

Taking a step back from coronavirus-related legislation, the House Education Policy Committee approved the omnibus education policy bill Wednesday.

Recognizing that students and educators will continue to face non-COVID 19 related challenges, Rep. Cheryl Youakim (DFL-Hopkins), the committee chair, said HF163 is pertinent to attempt to address some of them now.

“I think it’s important for us to pass an education policy bill this year; in fact it’s our job,” she said.

The bill was approved as amended, on a 10-6 party line vote, and now heads to the House Floor. The companion, SF3034, awaits action by the Senate E-12 Finance and Policy Committee. Sen. Carla Nelson (R-Rochester) is the sponsor.

Proposed measures include setting a statewide goal for increasing teachers of color and American Indian teachers by at least 2% per year, requiring districts to develop and post a school meal policy that outlines how it will handle lunch debt, and requiring education records to include pupil withdrawal agreements when a student transfers to a new school.

“I was looking for a balance of proposals that were noncontroversial, had a potential for consensus, would ease burdens on our school administration and staff, as well as create a better climate for our students,” Youakim said. “I think we have struck that balance in this bill.” 

Most controversial proposals that had previously been heard by the committee were not included in the bill, such as teacher licensure changes. However, Republican members raised opposition to new directives aimed at school boards and staff.

“We have at least nine new mandates in the proposal and I would prefer that we focused this session on the continuity of education as it’s proceeding now,” said Rep. Sondra Erickson (R-Princeton)

“We don’t know what the future holds for our students, and there is so much more we could have been doing to help our students and our teachers and other staff to be ready for the 2020-21 school year,” she said.  

Erickson unsuccessfully offered several amendments, including a proposal that would have made modifications to the state’s Innovation Research Zones Pilot Program by deemphasizing the research component of the program and removing the Department of Education approval process.  

The committee adopted three amendments, including one from Rep. Glenn Gruenhagen (R-Glencoe) that would require students who attend postsecondary classes to provide a copy of their grades — including interim and non-final grades — to their high school to ensure that they are attending the program and passing.

Another successful amendment was offered by Rep. Ami Wazlawik (DFL-White Bear Lake Township), which would establish a developmentally appropriate screening timeline for recipients of early learning scholarships. It would also change the deadline by which child care providers would be required to receive a three- or four-star Parent Aware rating in order to be eligible to receive early learning scholarship funds.

Finally, Rep. Dean Urdahl (R-Grove City) successfully offered an amendment that would create a teacher mentorship working group to gather information and design a model for school districts to use. The goal would be to find ways to better support educators to ultimately retain them in the industry, Urdahl explained.

“At least two out of five of our teachers quit within the first five years. Our teachers need more support. Mentoring can provide that,” he said. “Some of the most successful education systems in the world have very comprehensive mentoring programs and they keep their teachers longer.”

Session Daily: Disciplinary practices, cursive requirement among policy differences in education finance bills

Session Daily: Disciplinary practices, cursive requirement among policy differences in education finance bills

There were plenty of questions Tuesday, but not much debate, as conferees began reviewing language differences between the House and Senate versions of the omnibus education finance bill.

The HF2400 conference committee resumed its work with a side-by-side comparison of both proposals outlined by nonpartisan fiscal and research staff.

Conferees, including bill sponsors Rep. Jim Davnie (DFL-Mpls) and Sen. Carla Nelson (R-Rochester), agreed that certain provisions will need to be revisited as the process continues.

One such proposal, included in the House bill, would require school administrators and staff to intervene and redirect a student’s negative or disruptive behavior using non-exclusionary practices, rather than turning toward suspension or expulsion. 

Nelson said administrators have expressed concern that could prohibit teachers from effectively managing their classrooms.

“There does come point where keeping that child in a school setting would be disrupting the learning of other students and also tying the hands of the school professionals,” she said. “So we’ll want to delve into that a little further.”

Much of the language pertains to students with disabilities, explained Rep. Cheryl Youakim (DFL-Hopkins), who are excluded from classrooms at a disproportionately higher rate. She added positive behavior modeling and support services are more effective at correcting behavioral issues than using suspension and expulsion.

A Senate-only provision that drew questions from House conferees would set the groundwork to bring Pathways in Technology Early College high schools to Minnesota. Nelson explained they’re created through public-private partnerships and work within, or collaboratively, with high schools.

“I’m intrigued that you described it as a school-within-a-school program, because both the local and national advocates that have spoken with me about it described it as new schools in districts,” Davnie said.

Time permitting, Nelson indicated she would arrange testifiers and provide data on the program and how it works.

Other provisions included the House proposal but absent from the Senate version include:

  • requiring the Department of Education to adopt a comprehensive sexual education model. School districts must either adopt the model or adopt their own model and submit it to the department;
  • several changes to the state’s teacher licensure system including limiting Tier 1 and Tier 2 licensure renewals, and prohibiting lower-tiered teachers from providing a student with ongoing instruction; and
  • defining and outlining student journalist rights to freedom of the press in school-sponsored media.

Other provisions included the Senate proposal but absent from the House version include:

  • directing the Department of Education to develop an elementary English language arts model curriculum that is designed to enable students to develop legible cursive handwriting skills by the end of the fifth grade;
  • requiring districts to provide military recruiters and representatives of skilled trades with the same access to secondary students as prospective employers and higher education recruiters; and
  • authorizing nonpublic students in grade 10 to participate in PSEO career and technical courses.

Conferees are scheduled to meet again Wednesday at noon to finish walking through the side-by-side comparison. They plan to also take up early childhood finance and policy provisions within their respective bills.