The Tax Expenditure Review Commission was established in 2021 (Minnesota Statutes 3.8855) to review Minnesota's tax expenditures and evaluate their effectiveness and fiscal impact. The chair and vice-chair alternate biennially between the senate and the house of representatives.
The Legislative Budget Office is charged with providing professional and technical support to the commission. The Research Division of the Minnesota Department of Revenue is required to provide the data necessary for the commission's work.
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Minnesota Legislature