June 2011
Tax Expenditure Reporting
In a recent report from the Center on Budget and Policy Priorities, Promoting State Budget Accountability Through Tax Expenditure Reporting, Minnesota was noted as one of the best states for comprehensive and informative reporting on tax expenditures. Tax expenditures are tax credits, exemptions, and deductions that reduce state revenue. Though most were originally passed with specific policy goals, the fact they are not reported with other direct budget expenditures leads critics to call many of them tax loopholes or hidden corporate subsidies.
Ward Einess, a former commissioner of the Minnesota Department of Revenue, wrote a helpful overview article in the February 2011 issue of the MN Journal: "An Important Piece in the Budgetary Puzzle: Tax expenditures Impact the State Budget in the Same Way as Spending Programs, With Less Scrutiny" (see p. 8). For background and information on legislation affecting tax expenditure reporting, see the October 2010, Issue Brief: Tax Expenditures, from the Minnesota House of Representatives Fiscal Analysis Office.
The Minnesota Department of Revenue has reported on tax expenditures biennially since 1985. All editions of that report, State of Minnesota Tax Expenditure Budget, have been scanned by the Legislative Reference Library and are available online. In 2010, the Minnesota Legislature asked the Department of Revenue to provide recommendations on better oversight of tax expenditures. The Department formed a study team of staff members and outside economists and, in February 2011, released, Tax Expenditure Review Report: Bringing Tax Expenditures into the Budget Process.
If you would like further information on this or any other topic, contact a librarian at 651-296-8338, or refdesk@lrl.leg.mn.
New & Notable Books and Reports
Many of the items listed below are available electronically. If so, we have provided a
link to the document. However, some of the documents may be very long. You can request to
borrow our print copy of any of the items by selecting the check-box and clicking on the
"Request Items" button.
Agricultural Statistics. United States Dept. of Agriculture. 2010. Ref HD1751.A43 2010.
This reference book is available for use in the Library or it may be checked out for a short period of time.
Minnesota Agricultural Fertilizer Research and Education Council Legislative Report. Minn. Dept. of Agriculture. February 1, 2011. S633.3.M6 M562 2011. Minn. Publication 11-0431.
Mandated by: 2009 Minn. Laws Chap. 94 Art. 1 Sec. 3 Subd. 5http://archive.leg.state.mn.us/docs/2011/mandated/110431.pdf
Case Management Reform for Persons with Disabilities in Minnesota. Minn. Dept. of Human Services. February 2011. HV1555.M6 C374 2011. Minn. Publication 11-0488.
Mandated by: 2010 Minn. Laws Chap. 352 Art. 1 Sec. 27
Evaluation of Current and Potential Housing Options for Persons with Disabilities. Minn. Dept. of Human Services. April 2011. HV1569.2.U62 M62 2011. Minn. Publication 11-0524.
Mandated by: 2009 Minn. Laws Chap. 79 Art. 8 Sec. 8 (Minn. Stat. 245A.03 Subd. 7)
Mandated by: 2009 Minn. Laws Chap. 79 Art. 8 Sec. 84
Mandated by: 2009 Minn. Laws Chap. 79 Art. 1 Sec. 4
Consumer Expenditures in 2009. United States Dept. of Labor. May 2011. HC110.C6 C56 2009.
Improving Transfer of Credit: Report to the Legislature. Minn. State Colleges and Universities. February 2011. LB2360 .I57 2011. Minn. Publication 11-0463.
Mandated by: 2010 Minn. Laws Chap. 364 Sec. 38http://archive.leg.state.mn.us/docs/2011/mandated/110463.pdf
Report on Construction Project Contracts. Minn. State Colleges and Universities. January 15, 2011. HD3861.U62 M563 2011. Minn. Publication 11-0464.
Mandated by: 2005 Minn. Laws Chap. 78 Sec. 6 Subd. 3 (Minn. Stat. 16C.32 Subd. 3)http://archive.leg.state.mn.us/docs/2011/mandated/110464.pdf
University of Minnesota Supplemental Benefits Plan Actuarial Valuation Report. Towers Watson. April 2011. LD3326.75.U57 2010.
Combined Federal / State Disclosure and Election Directory. Federal Election Commission. April 2011. Ref JK1991.C645 2011.
This reference book is available for use in the Library or it may be checked out for a short period of time.
Every Vote Equal: A State-Based Plan For Electing The President by National Popular Vote. National Popular Vote Press. January 5, 2011. JK528 .E94 2011.
Doris, Elizabeth et al. State of the States: The Role of Policy in Clean Energy Market Transformation. National Renewable Energy Laboratory. January 2011. TJ807.9.U6 S73 2011.
The Economic Impact of Minnesota's Renewable Portfolio Standard. American Tradition Institute; Minnesota Free Market Institute. April 2011. TJ807.9.U6 E26 2011.
Ixodes Scapularis Distribution Study Report (Deer Tick Distribution Study). Metropolitan Mosquito Control District. 2011. QL458.2 .I9 M48 2010. Minn. Publication 11-0502.
Red River Basin River Watch Program Annual Report. Red River Watershed Management Board; Anita G. Welch, Ph.D.. January 31, 2011. GB1202.5 .R43 2010. Minn. Publication 11-0498.
Mandated by: 2009 Minn. Laws Chap. 172 Art. 2 Sec. 4http://archive.leg.state.mn.us/docs/2011/mandated/110498.pdf
Mandated by: 2009 Minn. Laws Chap. 37 Art. 1 Sec. 3 Subd. 2http://archive.leg.state.mn.us/docs/2011/mandated/110498.pdf
Revisiting the Minnesota River Assessment Project: An Evaluation of Fish and Invertebrate Community Progress. Minn. Pollution Control Agency. May 2011. QH541.5.W3 R48 2011. Minn. Publication 11-0527.
Mandated by: 2009 Minn. Laws Chap. 172 Art. 2 Sec. 4(a)http://www.pca.state.mn.us/index.php/view-document.html?gid=15821
Safe Drinking Water in Minnesota: A Summary of Drinking Water Protection Activities in Minnesota. Minn. Dept. of Health. May 2011. RA592.M6 S86 2010. Minn. Publication 11-0490.
An Assessment of Public Opinion on Fishing and Hunting License Structures and Pricing in Minnesota. Minn. Dept. of Natural Resources; Responsive Management. 2011. HJ5347 .F43 2011.
Fact Sheet: Women-Owned Businesses in Minnesota. Office on the Economic Status of Women. December 2010. HD2346.U62 M57 2007. Minn. Publication 11-0474.
Minnesota Women in the Twentieth Century, 1900-1990. Legislative Commission on the Economic Status of Women. September 1998. HQ1438.M6 M66 1998. Minn. Publication 11-0528.
The Economic Status of Older Women. Office on the Economic Status of Women. July 2010. HQ1064.U6 M568 2010. Minn. Publication 11-0473.
Women in Minnesota, 100 Years. Legislative Commission on the Economic Status of Women. June 2003. HQ1438.M6 W67 2003. Minn. Publication 11-0529.
Directory of Minnesota City Officials. League of Minnesota Cities. 2011. Ref JS451.L35 2011.
This reference book is available for use in the Library or it may be checked out for a short period of time.
The Feasibility of Adjusting County Boundaries in Minnesota. Minnesota Board of Government Innovation and Cooperation. January 1997. JS411 .F43 1997. Minn. Publication 11-0520.
Financial Audit Division Report: Department of Human Services Federal Compliance Audit. Office of the Legislative Auditor. May 6, 2011. HJ9865 .A27 no. 11-13. Minn. Publication 11-0505.
Financial Audit Division Report: Department of Management and Budget Federal Compliance Audit. Office of the Legislative Auditor. May 6, 2011. HJ9865 .A27 no. 11-14. Minn. Publication 11-0504.
Fiscal Survey of States. National Association of State Budget Officers. Spring 2011. Ref HJ275 .N32a 2011 Spring.
This reference book is available for use in the Library or it may be checked out for a short period of time.
Eliminating Health Disparities Initiative Report to the Legislature. Minn. Dept. of Health. 2011. RA448.4 .E56 2011. Minn. Publication 11-0506.
Mandated by: 2001 Minn. Laws 1st Spl. Sess. Chap. 9 Art. 1 Sec. 48 Subd. 13 (Minn. Stat. 145.928 Subd. 13(a))http://www.health.state.mn.us/ommh/publications/legislativerpt2011.pdf
Legislative Report: Medical Education and Research Cost (MERC). Minn. Dept. of Health. January 25, 2011. R746.M6 M47 2010. Minn. Publication 11-0503.
Mandated by: 1999 Minn. Laws Chap. 245 Art. 2 Sec. 10 (Minn. Stat. 62J.692 Subd. 5)http://www.health.state.mn.us/divs/hpsc/hep/merc/publications/2010dist.pdf
Medical First Responder Reimbursement Pilot Project: Final Report. Minn. Dept. of Public Safety. Spring 2011. RA645.6.M6 M43 2011. Minn. Publication 11-0515.
Mandated by: 2009 Minn. Laws Chap. 79 Art. 10 Sec. 48http://archive.leg.state.mn.us/docs/2011/mandated/110515.pdf
Baumgarten, Allan. Minnesota Health Market Review. . December 2010. RA413 .M56 2010 pt. 2.
Minnesota's Lead Poisoning Prevention Programs: Biennial Report to the Legislature. Minn. Dept. of Health. February 2011. RA1231.L4 E93 2011. Minn. Publication 11-0525.
Mandated by: 1995 Minn. Laws Chap. 213 Art. 1 Sec. 11 Subd. 3 (Minn. Stat. 144.9509 Subd. 3)http://archive.leg.state.mn.us/docs/2011/mandated/110525.pdf
Mandated by: 2004 Minn. Laws Chap. 288 Art. 3 Sec. 31http://archive.leg.state.mn.us/docs/2011/mandated/110525.pdf
Personal Care Assistance Services - A Report to the 2011 Minnesota Legislature. Minn. Dept. of Human Services. February 2011. RA645.36.M6 P487 2011. Minn. Publication 11-0487.
Mandated by: 2009 Minn. Laws Chap. 79 Art. 8 Sec. 76http://archive.leg.state.mn.us/docs/2011/mandated/110487.pdf
Mandated by: 2009 Minn. Laws Chap. 79 Art. 8 Sec. 80http://archive.leg.state.mn.us/docs/2011/mandated/110487.pdf
American Housing Survey. . March 2011. Ref HD7293.A1 C862 2009.
This reference book is available for use in the Library or it may be checked out for a short period of time.
The Insurance Fact Book. Insurance Information Institute. 2011. Ref HG8523 .I52 2011.
This reference book is available for use in the Library or it may be checked out for a short period of time.
Advisory Task Force on Employee Misclassification. Minn. Dept. of Labor and Industry. May 13, 2011. KFM5555 .M56 2011. Minn. Publication 11-0509.
Mandated by: 2009 Minn. Laws Chap. 78 Art. 6 Sec. 17 (Minn. Stat. 181.723)http://www.doli.state.mn.us/ccld/PDF/Employee_misclassification_report_May2011.pdf
National Compensation Survey Minneapolis - St. Paul - St. Cloud, MN-WI. Bureau of Labor Statistics. March 2011. Ref HD4976.T9 A37 2010.
This reference book is available for use in the Library or it may be checked out for a short period of time.
Status Report: Earnings in Minnesota: Median Annual Earnings by Sex. Office on the Economic Status of Women. February 2011. HD4976.M6 E27 2009. Minn. Publication 11-0470.
Burdick, Ed. A Few of My Favorite Anecdotes. . CT275 .B87.
Libraries of Minnesota. Minn. Historical Society Press. 2011. Z732.M75 O48 2011.
Essar Steel Minnesota Modifications Project: Draft Supplemental Environmental Impact Statement. Minn. Dept. of Natural Resources. April 2011. TN403.M6 M56 2011.
Characteristics of December 2010 Minnesota Food Support Program: Cases and People. Minn. Dept. of Human Services. May 2011. HV696.F6 C43 2010. Minn. Publication 11-0508.
Metropolitan Livable Communities Fund Report to the Minnesota State Legislature. Metropolitan Council. April 2011. HT168.T9 M48 2011. Minn. Publication 11-0501.
Mandated by: 1995 Minn. Laws Chap. 255 Art. 1 Sec. 1 (Minn. Stat. 473.25 (e))http://www.metrocouncil.org/services/livcomm/LCAAnnualReport2011.pdf
Performance Evaluation Report: Report to the Minnesota Legislature. Metropolitan Council. April 2011. HT394.T9 M482 2010. Minn. Publication 11-0451.
Mandated by: Minn. Stat. 473.13 Subd. 1ahttp://archive.leg.state.mn.us/docs/2011/mandated/110451.pdf
Minnesota Ballpark Authority Comprehensive Annual Financial Report. Minnesota Ballpark Authority. GV416.M6 M565 2009. Minn. Publication 11-0516.
Principles of Agreement for the Development of a New Multi-Purpose Stadium. Ramsey County; Minnesota Vikings. May 10, 2011. GV413 .P75 2011.
Vikings Stadium: Sports & Entertainment Corridor. Albersman Armstrong. May 2011. GV413 .L36 2011.
State of Tobacco Control. American Lung Association. 2011. HV5760 .A44 2010.
Minnesota Petroleum Taxes Annual Report. Minn. Dept. of Revenue. HD9579.G5 U55a 2010. Minn. Publication 11-0462.
Motion Imaging Recording System (MIRS). Minn. Dept. of Transportation. 1998. TE228 .W45 1998. Minn. Publication 11-0500.
Moving Forward: MNLARS Annual Report. Minnesota Dept. of Public Safety. HE5633.M6 M68 2010. Minn. Publication 11-0499.
Fan, Yingling and Arthur Huang. How Affordable is Transportation? A Context-Sensitive Framework. Humphrey School of Public Affairs; Center for Transportation Studies. May 2011. HE195.5.U6 F36 2011.
Minnesota Department of Transportation Research Services Annual Report. Minn. Dept. of Transportation. 2011. HE192.55.U6 M56 2010. Minn. Publication 11-0507.
Tomer, Adie et al. Missed Opportunity: Transit and Jobs in Metropolitan America. Brookings Institution. May 2011. HE308 .M57 2011.
Annual Livable Communities Fund Distribution Plan. Metropolitan Council. April 4, 2011. HT168.T9 M49 2011. Minn. Publication 11-0526.
Mandated by: 1995 Minn. Laws Chap. 255 Art. 1 Sec. 1 (Minn. Stat. 473.25 (d))http://www.metrocouncil.org/services/livcomm/2011LCAFundDistributionPlan.pdf