WDSE WDSE KENNY: IN LIFE WE SAY THERE ARE TWO THINGS FOR CERTAIN, AND TEXAS.

WE WILL TALK ABOUT THE LETTER ON IN BUSINESS THIS WEEK.

AND WE WILL TALK ABOUT BUSINESS TAXES.

THERE ARE CHANGES IN THE WIND.

BUSINESSES HAVE TO REACT.

WHAT HAS CHANGED IN THE TAX LAWS THAT BUSINESSES NEED TO KNOW.

WE WILL BRING IN SOME EXPERTS AND TALK ABOUT PREPARING TAXES, AND BECAUSE THIS IS TAX SEASON, IT IS A TIMELY MATTER.

AND BECAUSE YOU LIKE IT SO MUCH, WE WILL HIT THE ROAD FOR AN ORANGE CONE CONSTRUCTION ZONE.

IT IS ALL THIS WEEK ON "IN BUSINESS."

♪ KEN: I'M KEN BUEHLER.

TAX SEASON IS HERE, AND FOR MANY BUSINESSES, IT CAN BE ONE OF THE MOST COMPLEX TIMES OF THE YEAR.

FROM FILING REQUIREMENTS TO STRATEGIC PLANNING, UNDERSTANDING TAXES IS IMPORTANT TO RUNNING A SUCCESSFUL BUSINESS.

TO HELP BREAK IT ALL DOWN, WE'LL START WITH A CONVERSATION WITH A CERTIFIED PUBLIC ACCOUNTANT ON WHAT BUSINESSES NEED TO KNOW THIS TIME OF YEAR.

OUR FIRST GUEST ON "IN BUSINESS" IS JIM.

THANK YOU FOR BEING ON THE SHOW TONIGHT.

JIM: THANK YOU FOR HAVING ME, KEN.

IT IS A PLEASURE TO DO THIS AND MAYBE GIVE GOOD INFORMATION TO OUR COMMUNITY.

KEN: LET’S START WITH BACKGROUND ON YOU AND YOUR BUSINESS.

JIM: I MOVED UP HERE FROM THE TWIN CITIES IN 1989 AND STARTED MY PRACTICE IN 1990.

WE FORMALLY INCORPORATED IN 200 0.

AND WE ARE CONVENIENTLY LOCATED IN THE SELLWOOD BUILDING WHERE WE HAVE OFFICE TO ALL THESE YEARS ON THE FIFTH FLOOR WITH A BEAUTIFUL VIEW OF OUR LAKE SUPERIOR.

KEN: WE ARE TALKING ABOUT BUSINESS TAXES.

ONE OF THE THINGS IS THAT TAX LAW CHANGES.

IT ALWAYS CONSISTENTLY HAS SOMETHING NEW.

WHAT ARE BUSINESSES FINDING THAT IS NEW THIS YEAR THAT IS DIFFERENT FROM PAST TAX FILING YEARS?

JIM: ONE THE BIGGEST THINGS THAT THE ONE BIG BEAUTIFUL BILL DID FOR BUSINESSES WAS THE RELIEF ON BONUS DEPRECIATION.

BONUS DEPRECIATION IS SOMETHING WHERE YOU ARE ABLE TO CAPITALIZE AN ASSET.

IT WOULD BE A FIXED ASSET, TYPICALLY SOMETHING MORE EXPENSIVE OVER $500, AND YOU CAN IMMEDIATELY WRITE IT OFF.

THE BONUS DEPRECIATION WAS SET TO EXPIRE, BUT WITH THE BIG BEAUTIFUL BILL THEY ACTUALLY RETROACTIVELY SET IT BACK TO 100% BONUS DEPRECIATION, BEGINNING AFTER JANUARY 19 OF 2025.

ANY NEW ASSET PURCHASES AFTER JANUARY 19 OF 2025 WILL NOW ONCE AGAIN QUALIFY FOR 100% BONUS DEPRECIATION.

THIS IS A REAL BIG DEAL.

THINK OF PEOPLE IN REAL ESTATE, THE PARTNERSHIPS THAT HAVE REAL ESTATE INVOLVED, OR AN S CORP.

THAT HAS SOME REAL ESTATE.

YOU CAN TAKE 100% BONUS DEPRECIATION ON ASSET LIVES LESS THAN 20 YEARS.

THE OTHER BIG DEAL OF BONUS DEPRECIATION VERSUS SECTION 179 IS ANOTHER IMMEDIATE DEPRECIATION RIGHT OFF.

179 DEDUCTION, YOU ARE LIMITED AS TO PROFIT OFTEN TIMES.

BUT BONUS DEPRECIATION, YOU CAN ACTUALLY CREATE A LOSS WITH BONUS DEPRECIATION AND WRITE IT OFF RIGHT AWAY.

ONE CAVEAT IS THE STATE OF MINNESOTA HAS NOT ADOPTED NOT 100% RIGHT OFF.

TYPICALLY YOU ARE ONLY ALLOWED 20% OF IT IN THE FIRST YEAR AT HAVE TO TAKE THE REST OVER FIVE YEARS.

THAT IS ONE OF THE BIGGEST THINGS THAT IS BENEFICIAL TO CORPORATIONS AS WE SIT HERE TODAY IN THE BUSINESS SECTOR.

KEN: JIM IS A DILUTE CPA, OUR -- DULUTH CPA, OUR GUEST ON "IN BUSINESS."

WE HAVE TALKING ABOUT CHANGES TO TAXES DUE TO LEGISLATION IN THE PAST YEAR.

WHAT ARE THINGS BUSINESSES SOMETIMES FORGET ABOUT AS THEY DO THEIR ANNUAL TEXAS?

OH, I FORGOT ABOUT THAT?

JIM: ONE THING SMALL BUSINESS OWNERS NEED TO MAKE SURE THEY DO IS A LOT OF TIMES YOU ARE THINKING SMALL BUSINESS AND A LOT OF TIMES OWNERS WILL PAY FOR THINGS OUT OF THEIR OWN POCKET.

YOU WANT TO MAKE SURE YOU GET THAT INTO YOUR QUICKBOOKS COME INTO YOUR SYSTEM.

GET IT TO YOUR BOOKKEEPER FOR YOURSELF.

EVERY DEDUCTION MATTERS.

IT IS REAL IMPORTANT TO KEEP GOOD RECORDS, KEEP GOOD TRACK OF THINGS AS FAR AS THAT GOES.

ANOTHER THING WE FIND SOMETIMES IS RESTAURANT AND BARS, THERE IS A TIP CREDIT AVAILABLE TO THEM THAT WOULD BE A FLOW-THROUGH ITEM ON A K1 FOR AN S CORP., FOR EXAMPLE.

YOU DON’T WANT TO OVERLOOK THAT IF YOU HAVE EMPLOYEES IN YOUR SERVICE BUSINESS.

SOMETIMES THAT GETS MISSED.

ANOTHER NICE LITTLE PERK THAT HAS BEEN GETTING PUSHED MORE IS THE IDEA OF SETTING UP A SMALL PENSION PLAN.

THINK OF A SMALL SET UP FOR YOUR EMPLOYEES.

THERE ARE SIGNIFICANT TAX CREDITS AVAILABLE FOR DOING THIS.

ONE IS A TAX CREDIT THAT IS AVAILABLE IF YOU SET UP THE PLAN OVER THREE YEARS, YOU CAN GET A TAX CREDIT, WHICH IS LIKE CASH FOR SETTING UP THAT PLAN.

YOU CAN GET UP TO $5,000 IN THE FORM OF A TAX CREDIT, OVER THREE YEARS THIS CREDIT IS GOOD FOR FOR JUST ESTABLISHING THE PLAN.

FURTHERMORE, IF THE SMALL BUSINESS EMPLOYER CONTRIBUTES TO EMPLOYEES, WHETHER THEY DO ANY ELECTIVE DEFERRALS OR NOT,, YOU ARE ALLOWED ANOTHER TAX CREDIT POSSIBLY UP TO $1000 PER EMPLOYEE.

THAT IS OVER A PERIOD OF FIVE YE ARS.

THERE’S SOME REAL NICE BELLS AND WHISTLES THERE.

I THINK THAT PENSION ONE IS GOOD.

IT IS PART OF THE SECURE 2.0 AC, BUT WE SEE IT COME MORE TO THE FOREFRONT.

WHEN TRUMP WAS TALKING ABOUT THE TRUMP ACCOUNTS THAN TO THIS IDEA OF GETTING MORE PEOPLE TO SAVE FOR THEIR OWN RETIREMENT IN ONE FASHION OR ANOTHER, SMALL EMPLOYERS SHOULD BE HIGHLY ENCOURAGED TO TAKE A LOOK AT THAT.

NOT ONLY IS IT A NICE TAX CREDIT AVAILABLE TO YOU FOR SETTING IT UP AND POTENTIALLY CONTRIBUTING TO YOUR EMPLOYEES, BUT IN ADDITION YOU BUILD GOODWILL WITH YOUR EMPLOYEES AND INCREASE YOUR EMPLOYEE RETENTION RATE DRAMATICALLY BY OFFERING SOME TYPE OF PLAN WHERE PEOPLE CAN PUT AWAY FOR THEIR RETIREMENT.

AS AN EMPLOYER, IT SHOWS YOU TRULY CARE ABOUT YOUR EMPLOYEES.

KEN: JIM HACKING IS OUR GUEST.

LET’S SWITCH FOR ONE FINAL QUESTION.

INDIVIDUAL INCOME TAXES, EASIER TO FILE ONLINE, WITH YOU, EASIER TO DO IT BY PAPER?

WHAT IS BEST FOR AN INDIVIDUAL WITH A MODEST INCOME TO TAKE CARE OF THEIR TAX OBLIGATIONS?

JIM: IF ALL YOU HAVE IS A W2 BASICALLY, YOU CAN PROBABLY DO YOUR OWN, GO ONLINE.

THERE IS TAX-FREE TYPE STUFF.

GO TO H&R BLOCK OR A PREPARER.

BUT IF YOU HAVE MORE THINGS GOING ON, WE ARE SEEING A HUGE SURGE.

OUR BABY BOOMER GENERATION, PROBABLY YOU AND ME AND MANY OTHERS ARE GETTING CLOSER TO RETIREMENT, AND THERE’S TONS OF PLANNING OPPORTUNITY OUT THERE RIGHT NOW.

I WOULD SAY FOR PEOPLE THAT HAVE A FEW THINGS GOING ON, IF YOU HAVE A SCHEDULE E RENTAL PROPERTY WHICH IS PART OF YOUR RETURN, YOU DEFINITELY SHOULD BE SEEING A CPA.

THE KEY THING IS IF YOU ARE HIRING A CPA OR SOMEONE THAT HAS MORE TAX KNOWLEDGE THAT COULD BE AN ENROLLED AGENT, TO GET THE MAXIMUM BENEFIT YOU ABSOLUTELY HAVE TO SEE THEM IN THE FORM OF AN EXIT INTERVIEW, NOT DROPPING YOUR STUFF OFF, BUT WHEN YOU COME IN, AFTER YOU DROP YOUR STUFF OF, GETTING AN APPOINTMENT TO SIT DOWN.

IF THERE WILL BE ANY MAGIC ON TAX RETURNS TO HAPPEN, IT IS IN AN EXIT INTERVIEW.

THEY SHOULD BE ASKING YOU QUESTIONS, BRINGING YOU IDEAS, NOT JUST LOOKING AT THE CURRENT YEAR.

YOU HAVE TO LOOK AHEAD FOR THE NEXT YEAR OR TWO.

HOW ARE THINGS GOING TO BE CHANGING?

PEOPLE IN THEIR MID-50’S THINKING ABOUT RETIREMENT, IT’S A GREAT OPPORTUNITY TO START THINKING ABOUT GETTING A PROFESSIONAL ON BOARD FOR YOU.

KEN: THAT IS VERY GOOD ADVICE.

THANK YOU FOR YOUR TIME ON "IN BUSINESS."

THIS IS "IN BUSINESS."

THANK YOU FOR JOINING US.

AND NOW, TO CONTINUE THE CONVERSATION, WE'RE TAKING A CLOSER LOOK AT WHERE TAX DOLLARS GO AND HOW THEY SUPPORT SERVICES ACROSS OUR REGION.

WE ARE VERY LUCKY TO HAVE JOINING US THIS EVENING KEVIN GRAY, ST.

LOUIS COUNTY ADMINISTRATOR.

KEVIN OVERSEES COUNTY OPERATIONS AND HELPS GUIDE HOW PUBLIC RESOURCES ARE ALLOCATED.

THANK YOU FOR BEING WITH US THIS EVENING.

KEVIN: LOOKING FORWARD TO DISCUSSION.

KEN: ST.

LOUIS COUNTY IS A HUGE SWATH OF REAL ESTATE, FROM DULUTH TO THE CANADIAN BORDER.

THAT IS A LOT OF RESPONSIBILITIES.

THE COUNTY BUDGET ALLOCATES WHAT TO WHERE?

KEVIN: FIRST OF ALL, I WANT TO EXPAND ON THE SIZE OF THE COUNTY, BECAUSE IT IS BOTH A MARBLE AND CHALLENGE.

WE ARE ALMOST 7000 SQUARE MILES, THE LARGEST COUNTY BY FAR IN THE STATE.

QUITE FRANKLY I BELIEVE THE STATISTICS ARE WE ARE LARGER THAN THREE STATES AND THE DISTRICT OF COLUMBIA.

IT SHOWS WHAT A GEOGRAPHIC CHALLENGE WE HAVE TO SERVE OUR RESIDENTS TO HERE IN DULUTH AND THE SOUTHERN PART OF THE COUNTY.

WE HAVE A HUGE RESPONSIBILITY.

WE TAKE THAT VERY SERIOUSLY AND ARE STRIVING TO BRING SERVICES TO ALL OF OUR RESIDENTS ACROSS THE COUNTY IN THE MOST COST EFFICIENT WAY WE CAN.

KEN: FOR A LONG TIME THE LARGEST SINGLE PORTION OF THE COUNTY BUDGET WAS FOR SOCIAL SERVICES.

IS THAT STILL TRUE?

KEVIN: IT IS A VERY SIGNIFICANT PART OF OUR BUDGET.

IN RECENT YEARS, IN PART WITH THE ADDITION OF A TRANSPORTATION SALES TAX, WHICH HAS PROVEN TO BE AN INCREDIBLE SPRINGBOARD TO MAKING IMPROVEMENTS IN OUR ROAD SYSTEM AND SUPPORTING OUR CONSTRUCTION AND MAINTENANCE AND OPERATIONS, BUT PUBLIC WORKS, OUR ROAD AND BRIDGE SYSTEM.

WE HAVE 3000 MILES OF ROADS, 600 BRIDGES.

WE ARE BY FAR THE BIGGEST ROAD NETWORK IN THE STATE AT THE COUNTY LEVEL.

I THINK WE MIGHT BE AS BIG OR BIGGER THAN DISTRICT ONE MINDOT WITH ALL OF THEIR RESPONSIBILITIES, AT LEAST IN TERMS OF TOTAL ROAD MILES.

WE MADE THAT INVESTMENT.

AS WE TALK ABOUT THE SIZE AND BREADTH OF THE COUNTY, THE ABILITY TO GET FROM POINT A TO B IS IMPORTANT FOR ALL OF OUR RESIDENTS, TO DO THAT SAFELY AND TO PROMOTE COMMERCE AND RECREATION.

KEN: BREAK DOWN THE DOLLAR AMOUNTS IF YOU CAN.

WE HAVE A GRAPHIC THAT SHOWS WHERE THE MONEY IS BEING ALLOCATED FROM TAX DOLLARS AND OTHER REVENUE STREAMS.

WHERE IS THE MONEY GOING NOW?

KEVIN: WE TOOK A BIT ABOUT PUBLIC WORKS.

THAT IS ROAD AND BRIDGE AND TRANSPORTATION INVESTMENTS.

SOCIAL SERVICES IS A HUGE PART OF WHAT WE DO.

PUBLIC HEALTH IS A COMPONENT OF THAT.

WE WORK WITH CHILDREN AND FAMILIES AGGRESSIVELY AND WANT TO BE THERE FOR THEM IN TIMES OF NEED.

WE SUPPORT OUR ECONOMIC SERVICES TO HELP PEOPLE THROUGH SNAP, MEDICAID, THE FEDERAL AND STATE ELIGIBILITY PROCESSES.

THAT IS A BIG PIECE.

PEOPLE ALSO FORGET HOW MUCH WE INVEST AND SUPPORT HOUSING AND HOMELESSNESS AND BEHAVIORAL HEALTH AND SUBSTANCE ABUSE THAT IS SO INTEGRATED WITH OUR COMMUNITIES OF TODAY.

IT MAKES FOR A CHALLENGE.

WE WANT TO SUPPORT OUR RESIDENT S. THE TWO BIGGEST AREAS WOULD BE PUBLIC WORKS AND HEALTH AND HUMAN SERVICES.

PUBLIC SAFETY, PEOPLE TO UNDERSTAND -- PEOPLE DON’T UNDERSTAND HOW SIGNIFICANT THAT IS.

WE HAVE RESPONSIBILITIES FOR OUR SHERIFF’S OFFICE AND JAIL OPERATIONS, BUT 911, DISPATCH, 200,000 CALLS LAST YEAR.

INCREDIBLE WORKLOAD.

VITAL TO OUR COMMUNITY SAFETY.

WE ARE ONE OF THE FEW COUNTIES THAT, IN ADDITION TO OUR ATTORNEY’S OFFICE, WE HAVE A STRONG RELATIONSHIP REGIONAL CORRECTIONS, WHERE WE HAVE FACILITIES TO SERVE MEN AND CHILDREN AND SUPPORT PROBATION SERVICES.

THOSE ARE THE BIG THREE.

EVERYONE IS FAMILIAR WITH GENERAL GOVERNMENT SERVICES, WHETHER IT’S VITAL RECORDS, THE ASSESSOR, SPEAKING OF TAXES, AND THE GENERAL GOVERNMENT SERVICES WE LOOK TO SUPPORT.

THERE’S MANY OTHER THINGS GOING ON THAT ARE PART OF THE COUNTY OPERATIONS.

KEN: YOU WERE TALKING ABOUT THOSE COURT SYSTEMS AS WELL.

KEVIN: THE COURT SYSTEM.

WE WORK CLOSELY WITH THEM ON MANY FRONTS.

OUR SOCIAL SERVICES AND PROBATION OFFICERS ARE A BIG PART OF THAT SUPPORTING SPECIALTY COURTS AND HELPING PEOPLE THROUGH THAT.

OUR ATTORNEY’S OFFICE IS RESPONSIBLE FOR LITERALLY SEVERAL THOUSAND CASES A YEAR THAT MIGHT REQUIRE PROSECUTORIAL OR CRIMINAL FOLLOW-UP.

WE SUPPORT OUR HUMAN SERVICES AND HAVE A CIVIL DIVISION AS WELL.

KEN: KEVIN GRAY IS OUR GUEST ON "IN BUSINESS."

WE ARE TALKING ABOUT WHERE THE MONEY COLLECTED FROM TAXES GOES IN ST.

LOUIS COUNTY.

LET’S TALK ABOUT WHERE THAT REVENUE COMES FROM.

HOW MUCH IS TAX DOLLARS, HOW MUCH IS LOCAL PROPERTY, AND HOW MUCH IS OTHER WAYS OF FUNDING THE WORK THE COUNTY DOES?

KEVIN: THANK YOU FOR THE GOOD WORK REFERENCE.

WE STRIVE TO DO THAT.

OUR PRINCIPAL REVENUE STREAMS ARE PROPERTY TAXES, WHICH IS A LITTLE OVER ONE THIRD OF OUR BUDGET TO SUPPORT THESE SERVICES WE TALKED ABOUT.

WE ALSO LEAN HEAVILY INTO STATE AND FEDERAL TAX REVENUES, WHICH IS ABOUT 30% OF OUR BUDGET.

UNIQUELY, ST.

LOUIS COUNTY HAS OTHER REVENUE STREAMS.

IN ADDITION TO THE FEES AND PERMITS PEOPLE MIGHT PAY FOR A ZONING APPLICATION, A SEPTIC, APPLICATIONS JUST TO GET THROUGH MANY OF THOSE PROCESSES.

WE ALSO HAVE UNIQUE REVENUE STREAMS IN OUR MINERAL PRODUCTION TAX.

NOT EVERYBODY HAS THE NATURAL RESOURCE WEALTH WE HAVE.

THAT INCLUDES A ROBUST LAND MANAGEMENT THAT WE HAVE, OVER 900,000 ACRES MANAGED ON BEHALF OF THE STATE BY ST.

LOUIS COUNTY.

THAT GENERATES TIMBER AND OTHER REVENUES, LAND SALE REVENUES.

WE HAVE A LOT GOING ON, BUT THE MINERAL PRODUCTION TAX IS UNIQUE TO ST.

LOUIS COUNTY AND THE TACONITE RELIEF AREA.

WE ARE BLESSED TO HAVE THAT.

KEN: HOW MUCH TAX DOLLARS THAT A BUSINESS WOULD PAY FOR PROPERTY TAXES WOULD GO TO ST.

LOUIS COUNTY?

YOUR SCHOOL DISTRICT TAKES A SHARE, THE CITY YOU ARE IN TAKES A SHARE, THEN ST.

LOUIS COUNTY.

KEVIN: THAT FIGURE HAS MOVED AROUND A LITTLE BIT.

I’M GLAD YOU BROUGHT UP THE POINT.

WHEN WE SEND OUT THE TEXT STATEMENT AND THE COUNTY IS IDENTIFYING AND SENDING THOSE STATEMENTS OUT TO BUSINESSES AND SEASONAL RECREATIONAL HOLDERS, WE DO THAT.

BUT IT DOES INCLUDE A COUNTY PORTION.

YOU REFERENCE THE CITY OR TOWNSHIP.

UNIQUELY ST.

LOUIS COUNTY HAS 73, MAYBE 74 TOWNSHIPS.

WE HAVE GOOD TOWNSHIP.

GIVE A SHOUT OUT TO THEM.

ALSO 17 SCHOOLS THAT WE WORK WITH THROUGH THE COUNTY.

YOUR TAX STATEMENT IN TOTAL IS ALL THOSE PARTS.

HISTORICALLY THE COUNTY TAX PORTION HAS BEEN ABOUT HALF AND THE OTHER ENTITIES ABOUT ONE QUARTER.

DEPENDS ON THE LOCATION OF THE SCHOOL DISTRICT AND THE CITY.

MY GOAL HAS ALWAYS BEEN TO MAKE THE COUNTY PORTION LESS.

WE’VE MADE PROGRESS ON THAT, MUCH LESS THAN HALF.

THIS SUPPORTS THESE CRITICAL SERVICES.

AS I AM LOOKING OUTSIDE, ONE OF THOSE CRITICAL SERVICES, WE HAVE 120 OPERATORS OUT ON THE ROADS TONIGHT, TRYING TO MAKE TRAVEL SAFE.

KEN: THAT IS VERY MUCH APPRECIATED BY EVERYONE.

KEVIN GRAY IS THE ST.

LOUIS COUNTY ADMINISTRATOR.

WE HAVE BEEN TALKING TAXES ON "IN BUSINESS."

THANK YOU VERY MUCH.

BEFORE OUR FINAL STORY, HERE'S A QUICK LOOK AT BUSINESS NEWS FROM ACROSS THE REGION.

THE MINING COMPANY, MESABI METALLICS, ANNOUNCED THAT THEY HAVE SECURED NEW FINANCING TO HELP CONTINUE THE DEVELOPMENT OF THEIR NEW WORLD-SCALE IRON ORE MINE AND PELLET PLANT.

MESABI METALLICS HAS COME TO AN AGREEMENT TO RECEIVE 520 MILLION DOLLARS FROM A CREDIT FUND MANAGED BY BREAKWALL CAPITAL LP.

THE $2.5 BILLION PROJECT LOCATED IN NASHWAUK WILL BE MINNESOTA'S FIRST NEW TACONITE MINING OPERATION IN MORE THAN 50 YEARS.

THE SOCIAL HOUSE RESTAURANT HAS OFFICIALLY STOPPED OPERATIONS AT ITS CANAL PARK LOCATION AFTER NEARLY THREE YEARS IN BUSINESS.

WHILE THE BREAKFAST AND LUNCH EATERY HAS CLOSED ITS DOORS IN CANAL PARK, THE SOCIAL HOUSE WILL CONTINUE SERVING GUESTS AT THEIR FLAGSHIP LOCATION IN HERMANTOWN.

RUBY'S PANTRY ANNOUNCED ON TUESDAY THAT THEY ARE ENDING OPERATIONS.

THE NON-PROFIT FOOD MINISTRY HAS BEEN A POPULAR RESOURCE THAT AIMED TO REDUCE FOOD INSECURITY AMONG LOCAL COMMUNITIES ACROSS MINNESOTA, WISCONSIN, NORTH DAKOTA AND IOWA FOR MORE THAN 20 YEARS.

LASTLY, THE HIBBING SCHOOL BOARD VOTED FIVE TO ONE ON MONDAY TO CLOSE THE GREENHAVEN ELEMENTARY SCHOOL.

DISTRICT LEADERS SAY THAT CLOSING THE ELEMENTARY SCHOOL WILL HELP TO MAKE UP FOR A TWO MILLION DOLLAR BUDGET DEFICIT, WHICH THEY SAID WAS CAUSED BY DECLINING ENROLLMENT, INCREASED COSTS, AND A FAILED REFERENDUM FROM LAST NOVEMBER.

THE DISTRICT WILL NOW MOVE FORWARD WITH A THREE BUILDING MODEL WHERE THEIR OTHER ELEMENTARY SCHOOL WOULD HOUSE PRE-K THROUGH 1ST GRADE.

THE MIDDLE SCHOOL WOULD BE THE HOME FOR 2ND THROUGH 5TH GRADERS AND THE HIBBING HIGH SCHOOL WILL HOUSE 6TH THROUGH 12TH GRADE.

AND NOW FOR OUR FINAL SEGMENT, ORANGE CONE CONSTRUCTION ZONE.

THIS WEEK, WE'RE TAKING YOU AROUND THE REGION TO LOOK AT CONSTRUCTION PROJECTS CURRENTLY UNDERWAY, SOME OF WHICH ARE BEING FUNDED, AT LEAST IN PART, BY YOUR TAX DOLLARS.

"IN BUSINESS" CONTINUES AND WE ARE HERE FOR ANOTHER ORANGE CONE CONSTRUCTION ZONE.

THE OLD UNION DEPOT BUILT IN 1893 IS A HUGE CONSTRUCTION ZONE.

$16.5 MILLION INVESTED BY ITS OWNER IN ST.

LOUIS COUNTY.

>> IT DOES NOT LOOK LIKE MUCH IS GOING ON, BUT THAT’S BECAUSE THE OUTSIDE OF THE BUILDING IS NOT GOING TO CHANGE.

IT IS ON THE NATIONAL REGISTER OF HISTORIC PLACES.

THAT IS JUST IMPOSSIBLE TO CHANGE.

THE INTERIOR, ALL NEW ELECTRICAL, VENTILATION, AIR CONDITIONING, HVAC, ALL SORTS OF WONDERFUL IMPROVEMENTS MAKE SURE THIS BUILDING FROM 1893 IS AROUND IN, I DON’T KNOW, 3023.

IT IS A HALLMARK OF DULUTH.

AT ONE TIME A HUB OF THREE TRAIN STATIONS.

NOW IT IS THE HEART AND SOUL OF ARTS, CULTURE AND HISTORY, AND A $16.5 MILLION INVESTMENT MAKES IT A ORANGE CONE CONSTRUCTION ZONE.

LET’S SEE WHAT THEY ARE DOING.

FOR THE BASEMENT OF THE FINE ARTS WING, UNDERNEATH WHAT WAS THE DULUTH PLAYHOUSE, NOW THE DEPOT THEATER, AT ONE TIME THE OLD PART WAS HEATED BY COAL, THEN OFF THE STEAM SYSTEM FOR THE CITY OF DULUTH.

ALL THESE BOILERS ARE BEING TORN OUT AND A NEW HVAC SYSTEM PUT IN THAT WILL SAVE MONEY ON HEATING AND COOLING COSTS.

AND THESE ARE THE TWO MOST IMPORTANT PARTS OF THE DEPOT PROJECT.

NUMBER ONE THE BUILDING REMAINS OPEN TO THE PUBLIC THE ENTIRE TIME THAT THIS PROJECT WILL TAKE PLACE, AND THE SECOND MOST IMPORTANT PART, THIS WILL BE MY NEW OFFICE.

AND THIS IS ANOTHER ORANGE CONE CONSTRUCTION ZONE.

BECAUSE WE WERE TALKING ABOUT TAXES, WE THOUGHT WE WOULD SHOW YOU SOME OF THE CONSTRUCTION PROJECTS PAID FOR BY YOUR TAX DOLLARS.

THESE COME THROUGH THE MINNESOTA DEPARTMENT OF TRANSPORTATION.

REMEMBER WHEN THERE USED TO BE HOUSES HERE?

THEY ARE GONE.

STARTING AT THE END OF APRIL WILL BE THE CONSTRUCTION OF A BRAND-NEW ROUNDABOUT AT 40TH AVENUE EAST, PART OF THE HIGHWAY 61 PROJECT STARTING AT THE END OF APRIL, BUT INCLUDES ANOTHER ROUNDABOUT AT 26TH AVENUE EAST AND LONDON ROAD.

IT WILL LOOK LIKE THIS.

THERE WILL ALSO BE PEDESTRIAN IMPROVEMENTS AND SAFETY FEATURES ON THE WAY.

THESE STOP LIGHTS WILL BE REPLACED BY THE ROUNDABOUT, A TRAFFIC CIRCLE, OR AS DETRACTORS MIGHT SAY, A CROP CIRCLE MADE BY ALIENS.

THIS IS MADE BY THE MINNESOTA DEPARTMENT OF TRANSPORTATION.

THEY ARE SPENDING $11.7 MILLION THIS YEAR ON JUST THIS PART OF THE PROJECT.

THE TOTAL PROJECT COST, $24.5 MILLION OVER THE TWO YEARS TO IMPROVE SAFETY AND TRAFFIC FLOW ALONG LONDON ROAD.

IF YOU WOULD LIKE TO KNOW MORE ABOUT THIS PROJECT, THERE IS AN OPEN HOUSE PUT ON BY MINDOT TUESDAY, APRIL 7 AT 5:00 AT DULUTH HIGH SCHOOL AUDITORIUM, AND YOU’RE ALL INVITED.

BRING YOUR OWN ORANGE CONE.

SOON TO BE THE BRAND-NEW A&W’S.

NEW OWNERS WILL REVITALIZE THIS ONCE POPULAR LINCOLN PARK, FORMERLY WEST END, ATTRACTION, A DRIVE-IN.

HOW QUAINT.

THE NEW OWNERS TOOK IT FROM THE FORTY-YEAR OWNERS CLOSED IN 2024.

THE NEW ENTREPRENEURS WANT TO BRING BACK THE TRADITION.

THEY HAVE ALL THE A&W RECIPES.

THAT IS IMPORTANT.

THE REASON THIS IS AN A&DUBS IS BECAUSE OF HIS FAVORITE DULUTH BORN RECIPES.

THE ORIGINAL BUILDING WAS BUILT IN 1948 BY LLOYD AND SHIRLEY TILLMAN.

THEY STARTED IT AN A&W DRIVE-IN.

AND IT WAS VERY POPULAR, AND QUITE A HANGOUT SPOT FOR MANY YEARS.

IN 1959, THEY SOLD IT TO A NEW OWNER.

THAT A DECISION HAD TO BE MADE, TO GO WITH THE FRANCHISE STANDARD MENU FOR A&W OR CONTINUE MAKING SOME OF THE LOCAL FAVORITES THE TILLMANS DEVELOPED AS THEIR OWN’S FAVORITES RECIPES.

THEY STAYED WITH WHAT THE PEOPLE LIKED.

THAT IS WHY THE NAME CHANGE FROM A&W.

THE NEW OWNERS HOPE TO DO THE SAME THING.

THEY NOT ONLY BOUGHT THE BUSINESS, THEY ALSO BOUGHT THE RECIPES.

A LOT OF THAT STUFF WILL BE SOURCED LOCALLY FOR THEIR INGREDIENTS, AND THEY WILL CONTINUE WITH THE A&DUBS INSTEAD OF A&W.

HOPEFULLY OPENING NEXT MONTH AND STAYING OPEN THROUGH THE SUMMER.

IT’S AN ORANGE CONE CONSTRUCTION ZONE.

WE ARE IN SUPERIOR, WISCONSIN.

IT IS NOT EASY TO BE CONFUSED THAT BRUCE SPRINGSTEEN RECENTLY PLAYED THE TWIN CITIES.

NO, THE ORANGE COHEN IS FOR WINTER STREET, AND A PROJECT THAT WILL BE IN THE NEWS FOR THE COMING YEARS, THE $1.8 BILLION REPLACEMENT OF A HIGH BRIDGE CONNECTING DULUTH TO SUPERIOR.

THE WORK ON THE BRIDGE IS A FEW YEARS AWAY, BUT TO PREPARE FOR IT, WINTER STREET WILL GET A REMAKE STARTING LATE THIS YEAR.

THEY WILL TEAR UP WINTER STREET FROM HERE STRAIGHT THROUGH TOWN OF SUPERIOR, CROSS TOWER AVENUE, BECAUSE THIS WILL BE ONE OF THE CONNECTORS TO TAKE PEOPLE FROM HIGHWAY 53 ALL THE WAY THROUGH TOWN AND CONNECT TO HIGHWAY 2 AND OVER INTO DULUTH, WHILE THIS BRIDGE IS CLOSED FOR CONSTRUCTION, FIRST DEMOLITION AND THEN REBUILDING.

WINTER STREET STARTING LATE THIS YEAR WILL GET A COMPLETE REMAKE.

THEY WILL REPAVE IT.

THERE WILL BE HANDICAP ACCESS ALONG THE WAY.

THEY WILL REDO THE RAILROAD SIGNALS.

IT WILL START LATER THIS YEAR.

IT IS BEING PAID FOR WITH YOUR TAX, DOLLARS WHICH IS ONE OF OUR FOCUS IS ONE OF OUR FOCUSES ON THIS WEEK’S "IN BUSINESS."

KEN: I'M KEN BUEHLER.

THANKS FOR WATCHING IN BUSINESS.

IF YOU MISSED ANY PARTS OF TONIGHT'S SHOW, YOU CAN ALWAYS WATCH IT AT PBSNORTH.ORG OR LISTEN ON MONDAYS AT 5:30PM ON THE NORTH 1033.

THANKS AGAIN FOR WATCHING, AND UNTIL NEXT TIME, LET'S TAKE CARE OF EACH OTHER.

♪