Governor Mark Dayton (DFL-MN) has thrown down the proverbial gauntlet and is tying emergency school funding to his consideration of a Tax Bill. Republicans want to establish Federal Conformity and many rural Republicans want to also conform to Federal Tax Provision 179, which creates an immediate exemption for Agricultural Equipment purchases rather than a 20% annual depreciation schedule. If this were to be applied and the state level it would consume the entirety of the state surplus by this one change in law.

If Dayton maintains his position, he will be able to get his desired emergency education funding and then veto the Tax Bill and everything remains as is of 2018, which means Republicans did not reward their base and Dayton finally acts on a Tax Bill as he should have last legislative session.