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Legislative Budget Office
Tax Expenditure Review Commission

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 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.

The TERC is required to submit a written report to the legislative committees with jurisdiction over tax policy annually, which details the results of the Commission’s reviews of tax expenditures for the year.

The commission consists of two senators appointed by the senate majority leader, two senators appointed by the senate minority leader, two state representatives appointed by the speaker of the house, two state representatives appointed by the house minority leader, and the commissioner of revenue or the commissioner’s designee. Additionally, if the chair of the house or senate committee with primary jurisdiction over taxes is not an appointed member, the chair is an ex-officio, nonvoting member of the commission.
Each appointing authority must make appointments by January 31 of the regular legislative session in the odd-numbered year. The chair and vice-chair must alternate every two years between members of the house of representatives and senate. The chair and vice-chair may not be from the same legislative chamber.

Current members can be found on the TERC page.

Senate

  • 2 members appointed by the Majority leader
  • 2 members appointed by the Minority leader

House

  • 2 members appointed by the Speaker
  • 2 members appointed by the Minority leader

Department of Revenue

  • Commissioner (or Commissioner's Designee)

Ex-Officio Members

  • House Tax Committee Chair
    (If not appointed as commission member)
  • Senate Tax Committee chair
    (If not appointed as commission member)

Staff

For TERC staff, visit the TERC site

Commission's Statutory Authority:

"The Tax Expenditure Review Commission is created to review Minnesota's tax expenditures and evaluate their effectiveness and fiscal impact."

Contact Information

Location Centennial Office Building, 1st Floor
658 Cedar St.
St. Paul, MN 55155
Email
Phone (651) 297-7146
Fax (651) 297-3697
Website www.lbo.mn.gov/TERC/