This bill introduces a new pollution control surcharge on certain businesses in Minnesota, specifically targeting corporations, individuals, trusts, and estates with net pollution control income. The surcharge is set at a rate of five percent and is in addition to existing income taxes. The bill defines key terms related to pollution control, including "pollution control business" and "pollution control violation," and outlines the responsibilities of the Minnesota Pollution Control Agency (MPCA) in notifying businesses of violations and the necessary remedial actions.

Furthermore, the bill mandates that the MPCA must certify to the commissioner of revenue a list of individuals and entities that have received delinquency notices for pollution control violations. The provisions for administering the surcharge align with existing tax administration laws, ensuring consistency in compliance, audits, and reporting. The effective date for the surcharge is set for taxable years beginning after December 31, 2025, with certifications due starting January 31, 2027, for notices issued after June 30, 2026.