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["   To Search - click on the highlighted headings for drop down menus."]
[]
["2016 Tax Expenditure Summary List"]
[]
["Provision",null,"Tax Types"]
["View All","Number","View All","Detail","Year Enacted","FY 2016","FY 2017","FY 2018","FY 2019"]
[]
["Federal Exclusion",1.01,"Income","Employer-Provided Meals and Lodging",1933,16100000,16900000,17700000,18500000]
["Federal Exclusion",1.02,"Income","Housing Allowances for Ministers",1945,5700000,5900000,6100000,6300000]
["Federal Exclusion",1.03,"Income","Employer-Provided Dependent Care Assistance",1982,10600000,10800000,11000000,11100000]
["Federal Exclusion",1.04,"Income","Employee Awards",1987,2300000,2500000,2600000,2800000]
["Federal Exclusion",1.05,"Income","Employer Pension Plans",1933,826400000,954400000,1104200000,1238100000]
["Federal Exclusion",1.06,"Income","Contributions by Employers for Medical Insurance Premiums and Medical Care",1933,1208200000,1272100000,1341000000,1423300000]
["Federal Exclusion",1.07,"Income","Employer-Paid Accident and Disability Premiums",1955,32300000,33800000,35400000,36900000]
["Federal Exclusion",1.08,"Income","Employer-Paid Group Term Life Insurance Premiums",1933,24600000,25100000,25600000,26100000]
["Federal Exclusion",1.0900000000000001,"Income","Employer-Paid Transportation Benefits",1985,40000000,42300000,43800000,45400000]
["Federal Exclusion",1.1000000000000001,"Income","Cafeteria Plans",1975,277600000,289100000,303000000,309100000]
["Federal Exclusion",1.1100000000000001,"Income","Employer-Provided Education Assistance",1979,9400000,9500000,9700000,9800000]
["Federal Exclusion",1.1200000000000001,"Income","Employer- Provided Adoption Assistance",1997,300000,300000,400000,400000]
["Federal Exclusion",1.1299999999999999,"Income","Employer-Provided Tuition Reduction",1985,2400000,2600000,2700000,2900000]
["Federal Exclusion",1.1399999999999999,"Income","Miscellaneous Employee Fringe Benefits",1985,59200000,60000000,61500000,63100000]
["Federal Exclusion",1.1499999999999999,"Income","Income Earned Abroad by U.S. Citizens and Foreign Housing Costs",1933,35800000,38500000,40700000,43000000]
["Federal Exclusion",1.1599999999999999,"Income","Certain Allowances for Federal Employees Abroad",1945,8700000,8900000,9200000,9500000]
["Federal Exclusion",1.17,"Income","Benefits and Allowances to Armed Forces Personnel",1933,31800000,34000000,36100000,37000000]
["Federal Exclusion",1.18,"Income","Medical Care and Tricare Medical Insurance for Military Dependents and Retirees",1933,7400000,7600000,7800000,8000000]
["Federal Exclusion",1.19,"Income","Veterans' Benefits",1933,55300000,54100000,53000000,58100000]
["Federal Exclusion",1.2,"Income","Military Disability Pensions",1933,800000,900000,900000,900000]
["Federal Exclusion",1.21,"Income","Workers' Compensation Benefits",1933,52200000,53500000,55500000,56800000]
["Federal Exclusion",1.22,"Income","Damages for Physical Injury or Sickness",1933,12700000,12900000,13000000,13100000]
["Federal Exclusion",1.23,"Income","Social Security Benefits",1937,283100000,299600000,316200000,334900000]
["Federal Exclusion",1.24,"Income","Medicare Benefits",1965,409700000,429300000,451600000,473900000]
["Federal Exclusion",1.25,"Income","Foster Care Payments",1983,2400000,2400000,2400000,2400000]
["Federal Exclusion",1.26,"Income","Public Assistance",1933,25000000,25500000,25200000,25000000]
["Federal Exclusion",1.27,"Income","Scholarship and Fellowship Income",1955,24800000,25600000,27400000,29100000]
["Federal Exclusion",1.28,"Income","Education Savings Accounts",1998,700000,800000,800000,800000]
["Federal Exclusion",1.29,"Income","Qualified Tuition Plans",1997,4800000,6400000,7400000,8000000]
["Federal Exclusion",1.3,"Income","Discharge of Certain Student Loan Debt",1984,1500000,1600000,1600000,1700000]
["Federal Exclusion",1.31,"Income","Certain Agricultural Cost-Sharing Payments",1979,400000,400000,400000,400000]
["Federal Exclusion",1.32,"Income","Discharge of Indebtedness Income for Certain Farmers",1987,2300000,2300000,2300000,2300000]
["Federal Exclusion",1.33,"Income","Investment Income on Life Insurance and Annuity Contracts",1933,193900000,198000000,203300000,208000000]
["Federal Exclusion",1.34,"Income","Interest on Minnesota State and Local Government Bonds",1933,47100000,49700000,53000000,57600000]
["Federal Exclusion",1.35,"Income","Capital Gains on Home Sales",1998,200400000,211500000,222600000,235000000]
["Federal Exclusion",1.36,"Income","Capital Gains at Death",1933,159200000,163600000,170300000,178100000]
["Federal Exclusion",1.37,"Income","Capital Gains on Gifts",1933,54300000,50500000,42800000,44700000]
["Federal Exclusion",1.38,"Income","Gain from Certain Small Business Stock",1993,5300000,5400000,5600000,5800000]
["Federal Exclusion",1.39,"Income","Energy Conservation Subsidies Provided by Public Utilities",1993,200000,200000,200000,200000]
["Federal Exclusion",1.4,"Income","Permanent Exemptions from Imputed Interest Rules",1985,4200000,4400000,4600000,4800000]
["Federal Exclusion",1.41,"Income","Like-Kind Exchanges",1933,38800000,39400000,40700000,42000000]
["Federal Deduction",1.42,"Income","Accelerated Depreciation",1959,82700000,84300000,88700000,93300000]
["Federal Deduction",1.43,"Income","Expensing Depreciable Business Property",1983,115200000,92300000,75100000,52300000]
["Federal Deduction",1.44,"Income","Excess of Percentage Over Cost Depletion",1933,800000,800000,800000,800000]
["Federal Deduction",1.45,"Income","Expensing and Amortization of Business Start-Up Costs",1977,700000,700000,700000,700000]
["Federal Deduction",1.46,"Income","Expensing of Research and Development Costs",1955,600000,600000,600000,600000]
["Federal Deduction",1.47,"Income","Expensing for Removal of Barriers to the Handicapped and Elderly",1976,"*","*","*","*"]
["Federal Deduction",1.48,"Income","Expensing of Exploration and Development Costs",1933,1400000,1300000,1300000,1200000]
["Federal Deduction",1.49,"Income","Cash Accounting and Expensing for Agriculture",1933,9700000,9300000,9000000,8600000]
["Federal Deduction",1.5,"Income","Expensing of Multiperiod Timber Growing Costs",1933,300000,300000,300000,300000]
["Federal Deduction",1.51,"Income","Amortization and Expensing of Reforestation Expenses",1980,1400000,1400000,1400000,1400000]
["Federal Deduction",1.52,"Income","Special Rules for Mining Reclamation Reserves",1985,"*","*","*","*"]
["Federal Deduction",1.53,"Income","Cash Accounting Other than Agriculture",1933,12200000,12500000,12700000,13000000]
["Federal Deduction",1.54,"Income","Installment Sales",1933,11200000,9200000,7900000,7900000]
["Federal Deduction",1.55,"Income","Completed Contract Rules",1933,500000,500000,600000,600000]
["Federal Deduction",1.56,"Income","Employee Stock Ownership Plans",1975,700000,700000,700000,700000]
["Federal Deduction",1.57,"Income","Individual Retirement Accounts",1975,168000000,179800000,194200000,206800000]
["Federal Deduction",1.58,"Income","Self-Employed Retirement Plans",1963,57800000,66500000,96400000,110000000]
["Federal Deduction",1.59,"Income","Self-Employed Health Insurance",1987,53500000,56700000,60500000,63700000]
["Federal Deduction",1.6,"Income","Health Savings Accounts",2005,35700000,40800000,47600000,56100000]
["Federal Deduction",1.61,"Income","Interest on Student Loans",1998,20100000,20200000,20300000,19900000]
["Federal Deduction",1.62,"Income","Per Diem Allowances Paid to State Legislators",1959,100000,100000,100000,100000]
["Federal Personal Deduction",1.63,"Income","Additional Standard Deduction for the Elderly and Blind",1987,25900000,25900000,27900000,29500000]
["Federal Personal Deduction",1.64,"Income","Medical Expenses",1933,59100000,65000000,60200000,63900000]
["Federal Personal Deduction",1.65,"Income","Real Estate Taxes",1933,144500000,157600000,169200000,179500000]
["Federal Personal Deduction",1.66,"Income","Other Taxes",1933,12500000,13600000,14600000,15500000]
["Federal Personal Deduction",1.67,"Income","Home Mortgage Interest",1933,219700000,240300000,266700000,292800000]
["Federal Personal Deduction",1.68,"Income","Charitable Contributions",1933,211500000,226200000,240400000,255400000]
["Federal Personal Deduction",1.69,"Income","Casualty and Theft Losses",1933,400000,400000,400000,400000]
["Minnesota Subtraction",1.7,"Income","K-12 Education Expenses",1955,17800000,18100000,18400000,18500000]
["Minnesota Subtraction",1.71,"Income","Charitable Contributions for Nonitemizers",1999,8800000,9300000,10300000,11100000]
["Minnesota Subtraction",1.72,"Income","Income of the Elderly or Disabled",1988,700000,600000,500000,400000]
["Minnesota Subtraction",1.73,"Income","Active Duty Military Service",2005,11600000,12400000,13200000,13900000]
["Minnesota Subtraction",1.74,"Income","National Guard and Reserve Pay",2008,5700000,6000000,6200000,6500000]
["Minnesota Subtraction",1.75,"Income","Expenses of Living Organ Donors",2005,"*","*","*","*"]
["Minnesota Subtraction",1.76,"Income","Job Opportunity Building Zone Income",2003,9000000,200000,200000,200000]
["Minnesota Subtraction",1.77,"Income","Disposition of Farm Property",1985,"*","*","*","*"]
["Minnesota Subtraction",1.78,"Income","AmeriCorps National Service Education Awards",2008,200000,200000,200000,200000]
["Preferential Computation",1.79,"Income","Five-Year Averaging of Lump Sum Distributions",1975,"*","*","*","*"]
["Credit",1.8,"Income","Marriage Credit",1999,83300000,87300000,91900000,96100000]
["Credit",1.81,"Income","Credit for Long-Term Care Insurance Premiums",1997,8800000,9000000,9100000,9300000]
["Credit",1.82,"Income","Research and Development Credit",2010,17400000,18500000,19600000,20800000]
["Credit",1.83,"Income","Employer Transit Pass Credit",2000,"*","*","*","*"]
["Credit",1.84,"Income","Credit for Past Military Service",2008,400000,400000,400000,400000]
["Credit",1.85,"Income","Child and Dependent Care Credit",1977,14200000,14200000,14200000,14200000]
["Credit",1.86,"Income","Working Family Credit",1991,260300000,266800000,273500000,274800000]
["Credit",1.87,"Income","Credit for K-12 Education Expenses",1997,13300000,13100000,13000000,12900000]
["Credit",1.88,"Income","Credit for Military Service in a Combat Zone",2006,800000,800000,800000,800000]
["Credit",1.89,"Income","Job Opportunity Building Zone Jobs Credit",2003,2000000,"*","*","*"]
["Credit",1.9,"Income","Enterprise Zone Employer Tax Credits",1983,400000,300000,200000,200000]
["Credit",1.91,"Income","Angel Investment Credit",2010,15000000,15000000,0,0]
["Credit",1.92,"Income","Historic Structure Rehabilitation Credit",2010,"Est. included in Item 2.32","Est. included in Item 2.32","Est. included in Item 2.32","Est. included in Item 2.32"]
["Credit",1.93,"Income","Greater Minnesota Internship Credit",2013,"*","*","*","*"]
["Exempt Organization",2.0099999999999998,"Corporate","Credit Unions",1937,11100000,11600000,12500000,13500000]
["Exempt Organization",2.02,"Corporate","Insurance Companies",2001,78700000,76400000,76800000,78300000]
["Federal Exclusion",2.0299999999999998,"Corporate","Permanent Exemptions from Imputed Interest Rules",1985,"*","*","*","*"]
["Federal Exclusion",2.04,"Corporate","Investment Income on Life Insurance and Annuity Contracts",1933,7800000,8000000,8100000,8300000]
["Federal Exclusion",2.0499999999999998,"Corporate","Like-Kind Exchanges",1933,31100000,31900000,32800000,34200000]
["Federal Deduction",2.06,"Corporate","Accelerated Depreciation",1959,185000000,153700000,123600000,110100000]
["Federal Deduction",2.0699999999999998,"Corporate","Expensing Depreciable Business Property",1983,43600000,35800000,29100000,20000000]
["Federal Deduction",2.08,"Corporate","Excess of Percentage Over Cost Depletion (Mining Occupation Tax)",1989,8700000,8500000,8700000,10200000]
["Federal Deduction",2.09,"Corporate","Expensing and Amortization of Business Start-Up Costs",1955,100000,100000,100000,200000]
["Federal Deduction",2.1,"Corporate","Expensing of Research and Development Costs",1955,14600000,16000000,16800000,16800000]
["Federal Deduction",2.11,"Corporate","Expensing for Removal of Barriers to the Handicapped and Elderly",1976,"*","*","*","*"]
["Federal Deduction",2.12,"Corporate","Expensing of Exploration and Development Costs",1967,1700000,1700000,1700000,1600000]
["Federal Deduction",2.13,"Corporate","Cash Accounting and Expensing for Agriculture",1933,100000,100000,100000,100000]
["Federal Deduction",2.14,"Corporate","Expensing of Multiperiod Timber Growing Costs",1933,1200000,1200000,1300000,1300000]
["Federal Deduction",2.15,"Corporate","Amortization and Expensing of Reforestation Expenses",1980,1500000,1600000,1700000,1800000]
["Federal Deduction",2.16,"Corporate","Special Rules for Mining Reclamation Reserves",1987,100000,100000,100000,100000]
["Federal Deduction",2.17,"Corporate","Cash Accounting Other than Agriculture",1933,800000,800000,800000,800000]
["Federal Deduction",2.1800000000000002,"Corporate","Installment Sales",1933,19000000,18800000,18800000,18600000]
["Federal Deduction",2.19,"Corporate","Completed Contract Rules",1933,2500000,2600000,2700000,2800000]
["Federal Deduction",2.2000000000000002,"Corporate","Charitable Contributions",1933,9500000,9700000,9900000,10100000]
["Federal Deduction",2.21,"Corporate","Employee Stock Ownership Plans",1975,4200000,4500000,4500000,4800000]
["Federal Deduction",2.2200000000000002,"Corporate","Capital Construction Funds of Shipping Companies",1987,"*","*","*","*"]
["Apportionment",2.23,"Corporate","Sales Factor Apportionment",1939,399100000,387100000,389000000,396800000]
["Apportionment",2.2400000000000002,"Corporate","Throwback Sales",1973,25200000,24400000,24600000,25100000]
["Minnesota Subtraction",2.25,"Corporate","Dividend Received Deduction",1947,76100000,73900000,74300000,75800000]
["Minnesota Subtraction",2.2599999999999998,"Corporate","Job Opportunity Building Zone Income",2003,6800000,100000,100000,100000]
["Minnesota Subtraction",2.27,"Corporate","Disposition of Farm Property",1985,"*","*","*","*"]
["Credit",2.2799999999999998,"Corporate","Research and Development Credit",1981,47400000,50200000,53200000,56400000]
["Credit",2.29,"Corporate","Employer Transit Pass Credit",2000,800000,800000,800000,800000]
["Credit",2.2999999999999998,"Corporate","Job Opportunity Building Zone Jobs Credit",2003,4700000,"*","*","*"]
["Credit",2.31,"Corporate","Enterprise Zone Employer Tax Credits",1983,"*","*","*","*"]
["Credit",2.3199999999999998,"Corporate","Historic Structure Rehabilitation Credit",2010,53500000,49600000,68100000,35300000]
["Credit",2.33,"Corporate","Greater Minnesota Internshhip Credit",2013,"*","*","*","*"]
["Preferential Valuation",3.01,"Estate","Special Use Valuation",1979,400000,400000,400000,400000]
["Exclusion",3.02,"Estate","Life Insurance Proceeds",1979,26800000,30500000,34800000,39600000]
["Exclusion",3.03,"Estate","Social Security Benefits",1979,"*","*","*","*"]
["Deduction",3.04,"Estate","Marital Deduction",1979,166200000,168300000,172500000,170800000]
["Deduction",3.05,"Estate","Charitable Gifts",1979,33900000,34900000,36300000,35900000]
["Deduction",3.06,"Estate","Farm and Small Business Property",2011,21400000,19800000,17600000,17400000]
["Exemption - Particular Goods and Services",4.01,"Sales and Use","Food Products",1967,760600000,792500000,830100000,863000000]
["Exemption - Particular Goods and Services",4.0199999999999996,"Sales and Use","Clothing and Wearing Apparel",1967,390300000,406700000,425900000,442800000]
["Exemption - Particular Goods and Services",4.03,"Sales and Use","Drugs and Medicines",1967,440800000,459300000,481000000,500100000]
["Exemption - Particular Goods and Services",4.04,"Sales and Use","Medical Devices",1967,12000000,12500000,13100000,13600000]
["Exemption - Particular Goods and Services",4.05,"Sales and Use","Prescription Eyeglasses",1967,45000000,46900000,49100000,51100000]
["Exemption - Particular Goods and Services",4.0599999999999996,"Sales and Use","Baby Products",1967,900000,900000,900000,1000000]
["Exemption - Particular Goods and Services",4.07,"Sales and Use","Feminine Hygiene Items",1981,2300000,2300000,2300000,2300000]
["Exemption - Particular Goods and Services",4.08,"Sales and Use","Caskets and Burial Vaults",1967,4600000,4400000,4200000,4000000]
["Exemption - Particular Goods and Services",4.09,"Sales and Use","Publications",1967,50000000,50300000,50700000,51200000]
["Exemption - Particular Goods and Services",4.0999999999999996,"Sales and Use","Textbooks Required for School Use",1973,18800000,18600000,18500000,18400000]
["Exemption - Particular Goods and Services",4.1100000000000003,"Sales and Use","Personal Computers Required for School Use",1994,700000,700000,700000,700000]
["Exemption - Particular Goods and Services",4.12,"Sales and Use","De Minimis Use Tax Exemption for Individuals",1996,17400000,19700000,21800000,23200000]
["Exemption - Particular Goods and Services",4.13,"Sales and Use","Motor Fuels",1967,594600000,644700000,646400000,650300000]
["Exemption - Particular Goods and Services",4.1399999999999997,"Sales and Use","Residential Heating Fuels",1978,106700000,107600000,112700000,117400000]
["Exemption - Particular Goods and Services",4.1500000000000004,"Sales and Use","Residential Water Services",1979,19100000,19700000,20300000,20900000]
["Exemption - Particular Goods and Services",4.16,"Sales and Use","Sewer Services",1967,59000000,61600000,64400000,67300000]
["Exemption - Particular Goods and Services",4.17,"Sales and Use","Used Manufactured Homes",1984,500000,500000,400000,400000]
["Exemption - Particular Goods and Services",4.18,"Sales and Use","Selected Services",1967,2900800000,3041000000,3182800000,3318000000]
["Exemption - Particular Goods and Services",4.1900000000000004,"Sales and Use","Capital Equipment",1989,365700000,335300000,324900000,332300000]
["Exemption - Particular Goods and Services",4.2,"Sales and Use","Accessory Tools",1973,11500000,11800000,12100000,12500000]
["Exemption - Particular Goods and Services",4.21,"Sales and Use","Telecommunications Equipment",2001,29700000,35900000,38900000,41300000]
["Exemption - Particular Goods and Services",4.22,"Sales and Use","Special Tooling",1994,5800000,6100000,6300000,6500000]
["Exemption - Particular Goods and Services",4.2300000000000004,"Sales and Use","Resource Recovery Equipment",1984,1400000,300000,300000,300000]
["Exemption - Particular Goods and Services",4.24,"Sales and Use","Used Motor Oil",1988,100000,100000,100000,100000]
["Exemption - Particular Goods and Services",4.25,"Sales and Use","Mining Production Materials",1971,1300000,1600000,1600000,1600000]
["Exemption - Particular Goods and Services",4.26,"Sales and Use","Wind Energy Conversion Systems",1992,3700000,2700000,3000000,3300000]
["Exemption - Particular Goods and Services",4.2699999999999996,"Sales and Use","Solar Energy Systems",2005,1500000,2900000,4300000,5700000]
["Exemption - Particular Goods and Services",4.28,"Sales and Use","Airflight Equipment",1967,34800000,37000000,36800000,32900000]
["Exemption - Particular Goods and Services",4.29,"Sales and Use","Repair Parts and Equipment for General Aviation Aircraft",2013,2900000,3000000,3000000,3100000]
["Exemption - Particular Goods and Services",4.3,"Sales and Use","Large Ships",1992,"*","*","*","*"]
["Exemption - Particular Goods and Services",4.3099999999999996,"Sales and Use","Repair and Replacement Parts for Ships and Vessels",1990,200000,200000,200000,200000]
["Exemption - Particular Goods and Services",4.32,"Sales and Use","Light Rail Transit Vehicles and Parts",2001,600000,1200000,0,0]
["Exemption - Particular Goods and Services",4.33,"Sales and Use","Commuter Rail Vehicles and Parts",2008,100000,100000,0,0]
["Exemption - Particular Goods and Services",4.34,"Sales and Use","Petroleum Products Used by Transit Systems",1992,2700000,2800000,2900000,2900000]
["Exemption - Particular Goods and Services",4.3499999999999996,"Sales and Use","Petroleum Products Used by Medical Transportation Providers",2001,800000,800000,800000,800000]
["Exemption - Particular Goods and Services",4.3600000000000003,"Sales and Use","Petroleum Products Used in Passenger Snowmobiles",1993,"*","*","*","*"]
["Exemption - Particular Goods and Services",4.37,"Sales and Use","Ski Area Equipment",2000,400000,400000,400000,400000]
["Exemption - Particular Goods and Services",4.38,"Sales and Use","Snowmobile Trail-Grooming Equipment for Nonprofit Clubs",2013,300000,300000,300000,300000]
["Exemption - Particular Goods and Services",4.3899999999999997,"Sales and Use","Logging Equipment",1998,1100000,1100000,1100000,1100000]
["Exemption - Particular Goods and Services",4.4000000000000004,"Sales and Use","Farm Machinery",1998,66600000,67600000,69400000,71600000]
["Exemption - Particular Goods and Services",4.41,"Sales and Use","Repair and Replacement Parts for Farm Machinery",1985,18500000,19000000,19400000,19900000]
["Exemption - Particular Goods and Services",4.42,"Sales and Use","Petroleum Products Used to Improve Agricultural Land",1985,"*","*","*","*"]
["Exemption - Particular Goods and Services",4.43,"Sales and Use","Farm Conservation Programs",1991,600000,600000,600000,600000]
["Exemption - Particular Goods and Services",4.4400000000000004,"Sales and Use","Horses",1994,1400000,1500000,1500000,1600000]
["Exemption - Particular Goods and Services",4.45,"Sales and Use","Prizes at Carnivals and Fairs",1999,100000,100000,100000,100000]
["Exemption - Particular Goods and Services",4.46,"Sales and Use","Coin-Operated Amusement Devices",2014,400000,400000,400000,400000]
["Exemption - Particular Goods and Services",4.47,"Sales and Use","Television Commercials",1999,1200000,1200000,1200000,1200000]
["Exemption - Particular Goods and Services",4.4800000000000004,"Sales and Use","Advertising Materials",1973,4600000,4700000,4800000,4900000]
["Exemption - Particular Goods and Services",4.49,"Sales and Use","Court Reporter Documents",1997,2000000,2000000,2000000,2100000]
["Exemption - Particular Goods and Services",4.5,"Sales and Use","Patent, Trademark, and Copyright Drawings",2000,300000,300000,300000,300000]
["Exemption - Particular Goods and Services",4.51,"Sales and Use","Packing Materials",1973,"*","*","*","*"]
["Exemption - Particular Goods and Services",4.5199999999999996,"Sales and Use","Property for Business Use Outside Minnesota",1967,"*","*","*","*"]
["Exemption - Particular Goods and Services",4.53,"Sales and Use","Automatic Fire-Safety Sprinkler Systems",1992,200000,200000,200000,200000]
["Exemption - Particular Goods and Services",4.54,"Sales and Use","Firefighter Personal Protective Equipment",1994,100000,100000,100000,100000]
["Exemption - Particular Goods and Services",4.55,"Sales and Use","Building Materials for Residences of Disabled Veterans",1971,"*","*","*","*"]
["Exemption - Particular Goods and Services",4.5599999999999996,"Sales and Use","Chair Lifts, Ramps, and Elevators in Homesteads",1989,"*","*","*","*"]
["Exemption - Particular Goods and Services",4.57,"Sales and Use","Parts and Accessories to Make Motor Vehicles Handicapped Accessible",1993,1800000,1800000,1800000,1800000]
["Exemption - Particular Goods and Services",4.58,"Sales and Use","Maintenance of Cemetery Grounds",2000,"*","*","*","*"]
["Exemption - Particular Goods and Services",4.59,"Sales and Use","Trade-In Allowance",1967,8800000,9100000,9500000,9900000]
["Exemption - Sales to Particular Purchasers",4.5999999999999996,"Sales and Use","Local Governments",1967,265500000,288300000,312600000,317300000]
["Exemption - Sales to Particular Purchasers",4.6100000000000003,"Sales and Use","Correctional Facilities Construction Materials",1995,200000,500000,500000,400000]
["Exemption - Sales to Particular Purchasers",4.62,"Sales and Use","Nonprofit Organizations",1967,83200000,85700000,88300000,91000000]
["Exemption - Sales to Particular Purchasers",4.63,"Sales and Use","Hospitals and Outpatient Surgical Centers",1967,104400000,108200000,112100000,116100000]
["Exemption - Sales to Particular Purchasers",4.6399999999999997,"Sales and Use","Nursing Homes and Boarding Care Homes",1967,8700000,8800000,8900000,9000000]
["Exemption - Sales to Particular Purchasers",4.6500000000000004,"Sales and Use","Veterans' Organizations",1980,400000,400000,400000,400000]
["Exemption - Sales to Particular Purchasers",4.66,"Sales and Use","Construction Materials for Low-Income Housing",2001,4900000,5000000,5200000,5400000]
["Exemption - Sales to Particular Purchasers",4.67,"Sales and Use","Ambulances Leased to Private Ambulance Services",1990,"*","*","*","*"]
["Exemption - Sales to Particular Purchasers",4.68,"Sales and Use","Certain Purchases by Private Ambulance Services",2001,100000,100000,100000,100000]
["Exemption - Sales to Particular Purchasers",4.6900000000000004,"Sales and Use","Job Opportunity Building Zone Businesses",2003,6400000,500000,500000,300000]
["Exemption - Sales to Particular Purchasers",4.7,"Sales and Use","Enterprise Zone Construction Materials",1983,"*","*","*","*"]
["Exemption - Sales to Particular Purchasers",4.71,"Sales and Use","Waste Recovery Facilities",2005,300000,200000,"*","*"]
["Exemption - Sales to Particular Purchasers",4.72,"Sales and Use","Central Corridor Construction Materials",2008,"*","*","*","*"]
["Exemption - Sales to Particular Purchasers",4.7300000000000004,"Sales and Use","Aerospace Defense Manufacturing Facility",2010,800000,800000,800000,800000]
["Exemption - Sales to Particular Purchasers",4.74,"Sales and Use","Data Center Equipment",2011,8700000,4500000,4600000,4700000]
["Exemption - Sales to Particular Purchasers",4.75,"Sales and Use","Minnesota Vikings Football Stadium",2012,11000000,1700000,0,0]
["Exemption - Sales to Particular Purchasers",4.76,"Sales and Use","Sports Facility and Civic Center Construction Materials",2012,1100000,2000000,4000000,"*"]
["Exemption - Sales to Particular Purchasers",4.7699999999999996,"Sales and Use","Biopharmaceutical Manufacturing Facility",2013,0,0,1000000,1000000]
["Exemption - Sales to Particular Purchasers",4.78,"Sales and Use","Research and Development Facility",2013,1100000,0,0,0]
["Exemption - Sales to Particular Purchasers",4.79,"Sales and Use","Industrial Measurement Manufacturing and Controls Facility",2013,900000,0,0,0]
["Exemption - Sales to Particular Purchasers",4.8,"Sales and Use","Destination Medical Center",2013,600000,800000,1000000,1500000]
["Exemption - Sales to Particular Purchasers",4.8099999999999996,"Sales and Use","Greater Minnesota Business Expansions",2013,1000000,1000000,2000000,2000000]
["Exemption - Sales by Particular Sellers",4.82,"Sales and Use","Isolated or Occasional Sales",1967,40200000,42000000,43900000,45900000]
["Exemption - Sales by Particular Sellers",4.83,"Sales and Use","Institutional Meals",1967,47900000,48700000,49800000,50900000]
["Exemption - Sales by Particular Sellers",4.84,"Sales and Use","Fundraising Sales by Nonprofit Organizations",1985,10500000,10900000,11200000,11600000]
["Exemption - Sales by Particular Sellers",4.8499999999999996,"Sales and Use","Admission to Artistic Events",1980,4800000,5000000,5100000,5200000]
["Exemption - Sales by Particular Sellers",4.8600000000000003,"Sales and Use","Admission to School-Sponsored Events",1985,1100000,1100000,1100000,1100000]
["Exemption - Sales by Particular Sellers",4.87,"Sales and Use","Admission to the Minnesota Zoo",2001,400000,400000,400000,400000]
["Exemption - Sales by Particular Sellers",4.88,"Sales and Use","Cross Country Ski Passes for Public Trails",1988,"*","*","*","*"]
["Exemption - Sales by Particular Sellers",4.8899999999999997,"Sales and Use","YMCA, YWCA, and JCC Membership Dues",1987,6800000,7100000,7400000,7700000]
["Exemption - Sales by Particular Sellers",4.9000000000000004,"Sales and Use","Minnesota Amateur Sports Commission Events",1994,"*","*","*","*"]
["Exemption - Sales by Particular Sellers",4.91,"Sales and Use","Admission to Charitable Golf Tournaments",1994,"*","*","*","*"]
["Exemption - Sales by Particular Sellers",4.92,"Sales and Use","Admission to the Super Bowl",1990,0,0,8000000,0]
["Exemption - Sales by Particular Sellers",4.93,"Sales and Use","Candy Sales by Certain Organizations",1984,"*","*","*","*"]
["Exemption - Sales by Particular Sellers",4.9400000000000004,"Sales and Use","Sacramental Wine Sold by Religious Organizations",1991,"*","*","*","*"]
["Reduced Sales Price",4.95,"Sales and Use","New Manufactured Homes",1984,500000,500000,500000,500000]
["Reduced Sales Price",4.96,"Sales and Use","Park Trailers",1995,100000,100000,100000,100000]
["Exemption",5.01,"Motor Vehicle Sales","Gifts Between Family Members",1971,19600000,19800000,20000000,20200000]
["Exemption",5.0199999999999996,"Motor Vehicle Sales","Vehicles Acquired by Inheritance",1971,2900000,3000000,3000000,3000000]
["Exemption",5.03,"Motor Vehicle Sales","Persons Moving into Minnesota",1971,7700000,7800000,7800000,7900000]
["Exemption",5.04,"Motor Vehicle Sales","Transfers Between Joint Owners",1971,6900000,7000000,7000000,7100000]
["Exemption",5.05,"Motor Vehicle Sales","Transfers in Divorce Proceedings",1974,1000000,1000000,1000000,1000000]
["Exemption",5.0599999999999996,"Motor Vehicle Sales","Sales to Disabled Veterans",1971,100000,100000,100000,100000]
["Exemption",5.07,"Motor Vehicle Sales","Corporate and Partnership Transfers",1975,1700000,1700000,1800000,1800000]
["Exemption",5.08,"Motor Vehicle Sales","Transit Vehicles",1971,6500000,6500000,6600000,6700000]
["Exemption",5.09,"Motor Vehicle Sales","Town Road Maintenance Vehicles",1998,300000,400000,400000,400000]
["Exemption",5.0999999999999996,"Motor Vehicle Sales","Bookmobiles",1994,"*","*","*","*"]
["Exemption",5.1100000000000003,"Motor Vehicle Sales","Private Ambulance Services",1990,1100000,1100000,1100000,1100000]
["Exemption",5.12,"Motor Vehicle Sales","Ready-Mixed Concrete Trucks",1998,900000,900000,900000,900000]
["Exemption",5.13,"Motor Vehicle Sales","Automotive Training Programs",1988,100000,100000,100000,100000]
["Exemption",5.14,"Motor Vehicle Sales","Donations to Exempt Organizations",1997,100000,100000,100000,100000]
["Exemption",5.15,"Motor Vehicle Sales","Trucks, Buses, and Vans Purchased by Charities",2000,900000,900000,900000,900000]
["Exemption",5.16,"Motor Vehicle Sales","Job Opportunity Building Zone Businesses",2003,100000,"*","*","*"]
["Reduced Purchase Price",5.17,"Motor Vehicle Sales","Price Reduced by Value of Trade In",1971,97100000,98100000,99100000,100100000]
["Reduced Purchase Price",5.18,"Motor Vehicle Sales","Handicapped-Accessible Modifications",1992,700000,700000,700000,700000]
["Preferential Computation",5.19,"Motor Vehicle Sales","Flat Taxes on Older Cars and Collector Vehicles",1985,40900000,41500000,42000000,42600000]
["Exemption",6.01,"Highway Fuels Excise","Transit Systems",1977,4200000,4300000,4300000,4400000]
["Exemption",6.02,"Highway Fuels Excise","Medical Transportation Providers",1994,1000000,1000000,1000000,1000000]
["Exemption",6.03,"Highway Fuels Excise","Motor Vehicles Not Requiring Registration (Special Fuels)",1951,800000,800000,800000,800000]
["Exemption",6.04,"Highway Fuels Excise","Ambulance Services",2001,200000,200000,200000,200000]
["Exemption",6.05,"Highway Fuels Excise","Reciprocal Agreements for Out-of-State Purchases",1961,"*","*","*","*"]
["Credit",6.06,"Highway Fuels Excise","Border Area Credit",1981,500000,500000,500000,600000]
["Exemption",7.01,"Alcohol","Consumer Purchases Made Out of State",1947,200000,200000,200000,200000]
["Exemption",7.02,"Alcohol","Home Production and Use",1957,"*","*","*","*"]
["Exemption",7.03,"Alcohol","Sales to Food Processors and Pharmaceutical Firms",1988,"*","*","*","*"]
["Exemption",7.04,"Alcohol","Consumption on Brewery Premises",1941,"*","*","*","*"]
["Exemption",7.05,"Alcohol","Wine for Sacramental Purposes",1937,"*","*","*","*"]
["Exemption",7.06,"Alcohol","Shipments of Wine for Personal Use",1993,"*","*","*","*"]
["Credit",7.07,"Alcohol","Credit for Small Brewers",1985,1200000,1200000,1200000,1200000]
["Credit",7.08,"Alcohol","Microdistillery Credit",2014,"*","*","*","*"]
["Exemption",8.01,"Cigarette and Tobacco","Consumer Purchases Made Out of State",1949,44500000,46400000,47800000,49300000]
["Exemption",9.01,"Mortgage Registry","Agricultural Loans",2001,900000,1000000,1000000,1000000]
["Exemption",9.02,"Mortgage Registry","Government Housing Programs",2001,900000,900000,900000,900000]
["Exemption",10.01,"Deed Transfer","Property Partitioned Between Co-Owners",1984,"*","*","*","*"]
["Exemption",10.02,"Deed Transfer","Distributions by Personal Representatives",1975,"*","*","*","*"]
["Exemption",10.029999999999999,"Deed Transfer","Cemetery Lots",1961,100000,100000,100000,100000]
["Exemption",10.039999999999999,"Deed Transfer","Exchange of Permanent School Fund Lands",1991,"*","*","*","*"]
["Exemption",10.050000000000001,"Deed Transfer","Mortgage or Lien Foreclosure Sales",1993,3500000,3400000,3400000,3300000]
["Exemption",10.06,"Deed Transfer","Decree of Marriage Dissolution",1997,300000,300000,300000,300000]
["Exemption",11.01,"Gambling","Bingo at Certain Organizations",1985,"*","*","*","*"]
["Exemption",11.02,"Gambling","Bingo at Fairs and Civic Celebrations",1984,"*","*","*","*"]
["Exemption",11.03,"Gambling","Infrequent Bingo Occasions",1984,"*","*","*","*"]
["Exemption",11.04,"Gambling","Smaller Raffles",1984,100000,100000,100000,100000]
["Exemption",11.05,"Gambling","Lawful Gambling Under Certain Conditions",1986,2400000,2400000,2400000,2400000]
["Credit",11.06,"Gambling","Credit for Certain Raffles",2000,"*","*","*","*"]
["Exemption",12.01,"Insurance Premiums","Fraternal Benefit Societies",1907,5800000,6000000,6200000,6400000]
["Exemption",12.02,"Insurance Premiums","Farmers' Mutual and Township Mutual Fire Insurance Companies (Surcharge on Fire Safety Premiums)",2006,400000,400000,400000,400000]
["Reduced Rate",12.03,"Insurance Premiums","Health Maintenance Organizations and Nonprofit Health Service Plan Corporations",1992,89800000,93400000,97000000,100500000]
["Reduced Rate",12.04,"Insurance Premiums","Smaller Mutual Property and Casualty Insurance Companies",1988,11200000,11500000,12000000,12400000]
["Reduced Rate",12.05,"Insurance Premiums","Life Insurance",2005,14300000,14800000,15400000,15900000]
["Preferential Computation",12.06,"Insurance Premiums","Smaller Mutual Property and Casualty Insurance Companies (Surcharge on Fire Safety Premiums)",2006,300000,300000,300000,300000]
["Credit",12.07,"Insurance Premiums","Credit for Guaranty Association Assessments",1994,0,0,300000,1100000]
["Credit",12.08,"Insurance Premiums","Historic Structure Rehabilitation Credit",2010,"Est. included in Item 2.32","Est. included in Item 2.32","Est. included in Item 2.32","Est. included in Item 2.32"]
["Exemption",13.01,"Local Property","Exempt Real Property",1851,857700000,883400000,910100000,937300000]
["Exemption",13.02,"Local Property","Job Opportunity Building Zone Property",2003,13800000,7500000,1900000,1900000]
["Exemption",13.03,"Local Property","Disabled Veterans' Homesteads",2008,21100000,21800000,22400000,23100000]
["Exemption",13.04,"Local Property","Homestead Market Value Exclusion",2011,151700000,157400000,162600000,168000000]
["Preferential Computation",13.05,"Local Property","Classification System and Alternative Tax Bases",1913,"N/A","N/A","N/A","N/A"]
["Preferential Computation",13.06,"Local Property","Green Acres Treatment of Agricultural Land",1967,19300000,19900000,20500000,21100000]
["Preferential Computation",13.07,"Local Property","Open Space Property",1969,13400000,13800000,14200000,14600000]
["Preferential Computation",13.08,"Local Property","Tax Increment Financing",1947,222000000,215000000,216000000,225000000]
["Preferential Computation",13.09,"Local Property","Metropolitan Agricultural Preserves Land",1980,2300000,2300000,2400000,2500000]
["Preferential Computation",13.1,"Local Property","Auxiliary Forest Tax",1927,100000,100000,100000,100000]
["Credit",13.11,"Local Property","Taconite Homestead Credit",1969,11100000,11000000,10900000,10800000]
["Credit",13.12,"Local Property","Powerline Credit",1979,400000,400000,400000,500000]
["Credit",13.13,"Local Property","Metropolitan Agricultural Preserves Credit",1980,1100000,1100000,1100000,1100000]
["Credit",13.14,"Local Property","Conservation Tax Credit",1986,200000,200000,200000,200000]
["Preferential Computation",14.01,"Airflight Property","Commuter Airlines",1969,100000,100000,100000,100000]
["Exemption",15.01,"Motor Vehicle Registration","Local Government Vehicles",1921,9500000,9700000,10000000,10100000]
["Exemption",15.02,"Motor Vehicle Registration","School Buses",1933,800000,800000,800000,800000]
["Exemption",15.03,"Motor Vehicle Registration","Nonresident Military Personnel",1967,100000,100000,100000,100000]
["Exemption",15.04,"Motor Vehicle Registration","Medal of Honor Recipients and Former Prisoners of War",1983,100000,100000,100000,100000]
["Exemption",15.05,"Motor Vehicle Registration","Disabled Veterans",1941,"*","*","*","*"]
["Exemption",15.06,"Motor Vehicle Registration","Transport of Disabled Persons by Nonprofit Charities",1987,"*","*","*","*"]
["Exemption",15.07,"Motor Vehicle Registration","Driver Education Programs at Nonpublic High Schools",1990,"*","*","*","*"]
["Exemption",15.08,"Motor Vehicle Registration","Commercial Driving Schools",1999,100000,100000,100000,100000]
["Exemption",15.09,"Motor Vehicle Registration","Private Ambulance Services",1990,700000,700000,700000,700000]
["Preferential Computation",15.1,"Motor Vehicle Registration","Buses Contracted for Student Transportation",1971,500000,500000,500000,500000]
["Exemption",16.010000000000002,"Aircraft Registration","Civil Air Patrol Aircraft",1957,"*","*","*","*"]
["Preferential Computation",16.02,"Aircraft Registration","Maximum Tax for Agricultural Aircraft",1999,"*","*","*","*"]
[]
["Total",null,null,null,null,{"$f":"SUBTOTAL(109,F8:F318)","v":15481600000},{"$f":"SUBTOTAL(109,G8:G318)","v":16046900000},{"$f":"SUBTOTAL(109,H8:H318)","v":16757800000},{"$f":"SUBTOTAL(109,I8:I318)","v":17413500000}]
[]
["* Less than $50,000"]
["The totals may be misleading, because the combined impact of two or more provisions could be more or less than the total of the provisions estimated separately. "]
["See pages 3-4 of the Tax Expenditure Report for how tax expenditures are measured."]
[]
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[]
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[]
[]
["Provisions",null,null,"Tax Types"]
["View All",null,null,"View All",null,"Year Enacted","FY 2016","FY 2017","FY 2018","FY 2019"]
["Apportionment",null,null,"Aircraft Registration",null,"Year Enacted Ascending","FY 2016 Ascending","FY 2017 Ascending","FY 2018 Ascending","FY 2019 Ascending"]
["Credit",null,null,"Airflight Property",null,"Year Enacted Descending","FY 2016 Descending","FY 2017 Descending","FY 2018 Descending","FY 2019 Descending"]
["Deduction",null,null,"Alcohol"]
["Exclusion",null,null,"Cigarette & Tobacco"]
["Exempt Organization",null,null,"Corporate"]
["Exemption",null,null,"Deed Transfer"]
["Exempt - Particular Goods & Services",null,null,"Estate"]
["Exempt - Sales by Particular Sellers",null,null,"Gambling"]
["Exempt - Sales to Particular Purchasers",null,null,"Highway Fuels Excise"]
["Federal Deduction",null,null,"Income"]
["Federal Exclusion",null,null,"Insurance Premiums"]
["Federal Personal Deduction",null,null,"Local Property"]
["Minnesota Subtraction",null,null,"Mortgage Registry"]
["Preferential Computation",null,null,"Motor Vehicle Registration"]
["Preferential Valuation",null,null,"Motor Vehicle Sales"]
["Reduced Purchase Price",null,null,"Sales and Use"]
["Reduced Rate"]
["Reduced Sales Price"]