Minnesota is not Amazon’s short list for a spot to build a second headquarters. The company released an updated list of potential spots today and the list has been whittled down from 238 to 20. Amazon says it was “very tough” to get the number down to 20 and that “all the proposals showed tremendous enthusiasm and creativity.” Governor Mark Dayton announced Minnesota’s bid to bring the headquarters here in October last year, saying the pitch would not include subsidies. Toronto, Chicago, Indianapolis and New York City are among those cities still in the running. Republican Senate Majority Leader Paul Gazelka says “when companies like Amazon look to expand, they often conclude that Minnesota’s taxes and regulations will make it difficult for them to compete in the marketplace.” And he says “this failure to attract up to 50,000 new Amazon jobs to Minnesota should be a wake-up call.”