HF308

Purpose

• The bill aims to repeal the tax on illegal cannabis and on controlled substances and to make related technical changes to Minnesota law.
• It also makes targeted changes to how certain statutes are described and organized, including updating definitions that affect what counts as a criminal act.

Main provisions

• Repeal of tax provisions
  • Repeals the tax on illegal cannabis and on controlled substances, removing these tax obligations from the state tax system.
  • Includes related technical changes to implement or reflect this repeal across relevant statutes.
• Repeal of existing statutory sections
  • Repeals a range of existing statutory sections related to controlled substances and enforcement (specifically listed in the bill text, including sections such as 13.4967 subdivision 5 and numerous subdivisions of 297D.01 through 297D.09, among others).
  • The exact sections repealed are listed in the bill and affect how certain offenses and penalties are handled under those statutes.
• Redefinition of “Criminal act”
  • Amends Minnesota Statutes 2024 section 609.902 subdivision 4 to redefine “Criminal act.”
  • The new definition includes conduct constituting, or conspiracy or attempt to commit, a felony violation of a broad set of statutes. This includes:
  • Felonies under chapter 152 (drug-related offenses) and many specific drug-related sections (e.g., 297D.09, 299F.79, 299F.80, 299F.82, and others listed in the bill).
  • A wide range of other felony offenses across numerous sections (e.g., sections dealing with firearms, property offenses, health-related and financial offenses).
  • Special cross-references to offenses involving firearms, insurance companies, nonprofit health service plan corporations, health maintenance organizations, and fraternal benefit societies.
  • The definition also accounts for conspiracies or attempts to commit these felonies and includes specific cross-references to property and organizational contexts (e.g., when the offense involves an insurer or a health-related organization).
• Scope of changes
  • The changes are described as “related technical changes” intended to align or update the statute framework in light of the repeal of the tax on illegal cannabis and controlled substances.
  • The bill references Minnesota Statutes 2024 as the basis for the amendments.

Significant changes to existing law

• Tax policy change
  • Elimination of the tax on illegal cannabis and on controlled substances.
• Statutory structure and scope
  • Repeal of several existing sections tied to controlled substances and related enforcement.
  • Broad redefinition of what constitutes a Criminal act, incorporating a comprehensive list of statutes and cross-references to various types of offenses and organizational contexts.
• Enforcement and penalties
  • By redefining “Criminal act” to include a wide array of felonies and conspiracies/attempts, the bill could affect how offenses are charged or prosecuted under the amended framework, and how penalties or penalties-related provisions apply across the listed statutes.
• Health, insurance, and organizational context
  • The updated “Criminal act” definition explicitly mentions offenses involving insurance companies and health-related organizations, potentially affecting prosecutions in those contexts.

Terminology and definitions (key terms reflected in the bill)

• illegal cannabis
• controlled substances
• tax repeal
• Minnesota Statutes 2024
• Criminal act
• conspiracy
• attempt
• felony
• chapter 152
• section 297D.09
• section 299F.79
• section 299F.80
• section 299F.82
• section 609.185
• section 609.19
• section 609.195
• section 609.20
• section 609.205
• section 609.221
• section 609.222
• section 609.223
• section 609.2231
• section 609.228
• section 609.235
• section 609.245
• section 609.25
• section 609.27
• section 609.322
• section 609.342
• section 609.343
• section 609.344
• section 609.345
• section 609.42
• section 609.48
• section 609.485
• section 609.495
• section 609.496
• section 609.497
• section 609.498
• section 609.52
• section 609.527
• section 609.528
• section 609.53
• section 609.561
• section 609.562
• section 609.582
• section 609.668
• section 609.67
• section 609.687
• section 609.713
• section 609.86
• section 609.894
• section 609.895
• section 624.713
• section 624.7191
• section 626A.02
• insurance company (as defined in section 60A.02 subdivision 4)
• nonprofit health service plan corporation (regulated under chapter 62C)
• health maintenance organization (regulated under chapter 62D)
• fraternal benefit society (regulated under chapter 64B)

Relevant Terms - illegal cannabis - controlled substances - tax repeal - Criminal act - conspiracy - felony - firearm - insurance company - nonprofit health service plan corporation - health maintenance organization - fraternal benefit society - Minnesota Statutes 2024 - chapter 152 - 609.902 - 297D.01–297D.09 - 299F.79, 299F.80, 299F.82 - 60A.02 - 62C, 62D, 64B - 624.713, 624.7191 - 626A.02