Minnesota legislation · 94th Legislature 2025-2026
Minnesota SF4987: Blue Line Extension light rail transit line construction materials refundable sales and use tax exemption provision
Status: In committee, April 7, 2026
What the bill says
A bill for an act relating to taxation; sales and use; providing a refundable exemption for construction materials for the Blue Line Extension light rail transit line; amending Minnesota Statutes 2024, section 297A.71, by adding a subdivision; Minnesota Statutes 2025 Supplement, section 297A.75, subdivisions 1, 2, 3.
From the introduced text, March 31, 2026:
A bill for an act relating to taxation; sales and use; providing a refundable exemption for construction materials for the Blue Line Extension light rail transit line; amending Minnesota Statutes 2024, section 297A.71, by adding a subdivision; Minnesota Statutes 2025 Supplement, section 297A.75, subdivisions 1, 2, 3. Section 1. Minnesota Statutes 2024, section 297A.71, is amended by adding a subdivision to read: new text begin [ADDED: Subd. 55.] new text end new text begin [ Blue Line Extension light rail transit line.] new text end new text begin [ADDED: Materials and supplies used or consumed in, and equipment incorporated into, the construction or improvement of the Blue Line Extension light rail transit line and associated facilities including, but not limited to, stations, park-and-ride facilities, and maintenance facilities, are exempt. The tax must be imposed and collected as if the rate under section 297A.62, subdivision 1, applied and then refunded in the manner provided in section 297A.75. Refunds must not be applied for or issued until July 1, 2029, and thereafter.] new text end new text begin [ADDED: EFFECTIVE DATE.] new text end new text begin [ADDED: This section is effective for sales and purchases made after June 30, 2026.] new text end Sec. 2. Minnesota Statutes 2025 Supplement, section 297A.75, subdivision 1, is amended to read: Subdivision 1. Tax collected. …
Sponsors
- Ann Rest (D) · primary sponsor
- Susan Pha (D)
- John Hoffman (D)
- D. Scott Dibble (D, 61)
Latest actions
- : Referred to Taxes
- : Introduction and first reading
Common questions
- What is SF4987?
- SF4987 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Blue Line Extension light rail transit line construction materials refundable sales and use tax exemption provision.
- What does SF4987 do?
- In its own words: A bill for an act relating to taxation; sales and use; providing a refundable exemption for construction materials for the Blue Line Extension light rail transit line; amending Minnesota Statutes 2024, section 297A.71, by adding a subdivision; Minnesota Statutes 2025 Supplement, section 297A.75, subdivisions 1, 2, 3.
- What is the status of SF4987?
- In committee as of April 7, 2026. Latest action: Referred to Taxes (April 7, 2026).
- Who sponsored SF4987?
- Ann Rest (D), with 3 co-sponsors.
- Where is the official record for SF4987?
- On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=SF4987&y=2025&ssn=0&b=senate
Source: official Minnesota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.