This bill introduces a new pollution control surcharge on certain businesses in Minnesota, specifically targeting corporations, individuals, trusts, and estates that have been certified as having pollution control violations. The surcharge is set at a rate of five percent on the net pollution control income of these entities. The bill outlines definitions for key terms such as "pollution control business," "pollution control violation," and "net pollution control income," and establishes the responsibilities of the Minnesota Pollution Control Agency (MPCA) in notifying businesses of violations and certifying remedial actions taken.

Additionally, the bill mandates that the MPCA must provide notifications to individuals or entities regarding any pollution control violations, including a timeline for remedial actions. If the violations are not satisfactorily addressed within the specified timeframe, a delinquency notice will be issued, triggering the surcharge for the taxable year. The bill also stipulates that all existing provisions related to the administration of income taxes will apply to this new surcharge, ensuring consistency in compliance and enforcement. The effective date for this legislation is set for taxable years beginning after December 31, 2025, with certifications and delinquency notices following in subsequent years.