Provides a nonrefundable tax credit, up to $25,000 annually, to food businesses that donate food, meals, or crops to a nonprofit food distribution organization; defines "nonprofit food distribution organization" as a tax-exempt entity whose principal purpose is providing food to the needy or selling food at a charge sufficient only to cover the cost of handling such food; disallows credit for food transferred out of state, used in exchange for goods or services, or sold for a profit; requires donors to certify compliance with tax credit program rules; exempts food businesses from liability for damages or injury arising from the condition of donated food, provided that program conditions are met and the food meets public health standards; allows for preparation of donated food in private homes, subject to statutory program conditions as well as food safety regulations to be promulgated by the Department of Public Health; reinstates donor liability if the donated food was misbranded or adulterated, manufactured, processed, handled, or stored in violation of public health regulations, or causes injury arising out of the food's condition, resulting from gross negligence, recklessness, or intentional misconduct.

Clarifies the statute governing the qualifying charitable organizations (QCO) tax credit.

Authorizes a county or municipality to impose a community charge on nonprofit hospitals and institutions of higher learning; permits the local governing body to determine the method the community charge is calculated; requires the community charge be imposed uniformly and cannot exceed the costs of the services provided to the hospitals and institutions; requires the charge to be determined based on the gross proceeds of the hospital; limits the charge to hospitals that had at least one billion dollars in gross proceeds; requires the charge on an institution of higher learning to be determined based on enrollment; permits the local governing body to petition for failed payments.

Authorizes each city and town with a private higher education institution with an endowment of more than $1 billion to impose an endowment tax up to 2%.

Requires nonprofits that are exempt from property taxes to make payments in lieu of taxation on all real and personal property by the organization equal to 25% of the municipal rate of the property tax; exempts houses of worship from the payments in lieu of taxation. "Dead" because inexpedient to legislate.

Creates an excise tax up to 25% on an applicable educational institution’s asset growth for institution’s with total assets of $100 million or more with at least 500 tuition-paying students with mor than 50% of them located in Minnesota; provides exceptions to what constitutes assets; establishes the Higher Education Assets Growth Account with the excise tax revenues for the Minnesota State Grant program to provide financial assistance to students from low and middle income families.

Allows municipalities to impose an annual service charge on tax-exempt property, with charges to be calculated based on actual costs of providing municipal services to that property and the people who use it; requires service-charge revenues to fund the costs of those services; requires municipal legislative bodies to identify organizations subject to the levy, provided that all similarly situated organizations are subject to the levy; changes the limit on municipal service charges to tax-exempt properties from 2% of the organization's gross revenue to 20% of the property's assessed value. "Dead" because voted down unanimously.

Amends the Newark Charter, authorizing the City of Newark to levy a $50 per student, per semester tax on all colleges and universities that host in-person classes there; includes the University of Delaware and all other colleges and universities in Newark, whether state-run or otherwise tax exempt; adjusts tax annually for inflation.

Eliminates the estate tax by 2034.