MN HF4659

Provides $250 one-time appreciation payments to eligible essential workers through the Minnesota Department of Employment and Economic Development, with applications due by October 31, 2020 and payments issued by December 31, 2020.

Defines "eligible essential worker" as a person who performs work in a critical sector that cannot be done remotely, worked at least 20 hours per week starting after March 25, 2020, has taxable net income not exceeding $40,000, and has not received other COVID-19 pandemic public financial assistance including unemployment insurance.

Exempts the $250 payments from Minnesota state income tax as a subtraction from taxable income for tax years 2020.

Appropriates necessary funds from the state general fund in fiscal year 2020, with authority for the Commissioner of Management and Budget to use federal CARES Act funding for eligible expenditures.