1.1                          A bill for an act
  1.2             relating to taxation; increasing the funding for 
  1.3             firefighters state aid; amending Minnesota Statutes 
  1.4             1994, section 69.021, subdivision 5. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1994, section 69.021, 
  1.7   subdivision 5, is amended to read: 
  1.8      Subd. 5.  [CALCULATION OF STATE AID.] (a) The amount of 
  1.9   fire state aid available for apportionment shall be two percent 
  1.10  of the fire, lightning, sprinkler leakage, and extended coverage 
  1.11  premiums reported to the commissioner by insurers on the 
  1.12  Minnesota Firetown Premium Report.  This amount shall be reduced 
  1.13  by the amount required to pay the state auditor's costs and 
  1.14  expenses of the audits or exams of the firefighters relief 
  1.15  associations. 
  1.16     (b) The total amount for apportionment in respect to peace 
  1.17  officer state aid is the amount of premium taxes paid to the 
  1.18  state upon the premiums reported to the commissioner by insurers 
  1.19  on the Minnesota Aid to Police Premium Report, plus the payment 
  1.20  amounts received under section 60A.152 since the last aid 
  1.21  apportionment, and reduced by the amount required to pay the 
  1.22  state auditor's costs and expenses of the audits or exams of the 
  1.23  police relief associations.  The total amount for apportionment 
  1.24  in respect to firefighters state aid shall not be greater or 
  1.25  lesser than the amount of premium taxes paid to the state upon 
  2.1   the premiums reported to the commissioner by insurers on the 
  2.2   Minnesota Firetown Premium Report after subtracting the amount 
  2.3   required to pay the state auditor's costs and expenses of the 
  2.4   audits or exams of the firefighters relief associations.  The 
  2.5   commissioner shall calculate the percentage of increase or 
  2.6   decrease reflected in the apportionment over or under the 
  2.7   previous year's available state aid using the same premiums as a 
  2.8   basis for comparison. 
  2.9      Sec. 2.  [EFFECTIVE DATE.] 
  2.10     Section 1 is effective for aid paid in 1995 and thereafter.