1.1 	A bill for an act
1.2 	relating to taxation; providing a supplemental allocation for the border city 
1.3 	program; amending Minnesota Statutes 2012, section 469.169, by adding a 
1.4 	subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2012, section 469.169, is amended by adding a 
1.7 	subdivision to read:
1.8 		Subd. 19.Additional border city allocation; 2013. (a) In addition to the tax 
1.9 	reductions authorized in subdivisions 12 to 18, the commissioner shall allocate $1,000,000 
1.10 	for tax reductions to border city enterprise zones in cities located on the western border 
1.11 	of the state. The commissioner shall allocate this amount among cities on a per capita 
1.12 	basis. Allocations made under this subdivision may be used for tax reductions under 
1.13 	section 469.171, or for other offsets of taxes imposed on or remitted by businesses located 
1.14 	in the enterprise zone, but only if the municipality determines that the granting of the tax 
1.15 	reduction or offset is necessary to retain a business within or attract a business to the zone. 
1.16 	The city alternatively may elect to use any portion of the allocation under this paragraph 
1.17 	for tax reductions under section 469.1732 or 469.1734.
1.18 	(b) The commissioner shall allocate $1,000,000 for tax reductions under section 
1.19 	469.1732 or 469.1734 to cities with border city enterprise zones located on the western 
1.20 	border of the state. The commissioner shall allocate this amount among the cities on a per 
1.21 	capita basis. The city alternatively may elect to use any portion of the allocation provided 
1.22 	in this paragraph for tax reductions under section 469.171.

1.23 	EFFECTIVE DATE. This section is effective July 1, 2013.