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MN HF3525

Bill

Official Source

Status

Introduced

2/19/2026

Primary Sponsor

Kristin Robbins

Click for details

Origin

House of Representatives

94th Legislature 2025-2026

AI Summary

  • Allows Minnesota taxpayers to subtract qualified tip income from their state taxable income, conforming to the federal deduction under Internal Revenue Code section 224

  • Extends the state subtraction for tip income beyond the federal provision's expiration, permitting the deduction for taxable years beginning after December 31, 2028

  • Applies retroactively to taxable years beginning after December 31, 2024

  • Amends Minnesota Statutes 2024, section 290.0132, by adding subdivision 40

Legislative Description

Federal individual income tax deduction for qualified tip income adopted.

Last Action

Author added Gander

3/16/2026

Committee Referrals

Taxes2/19/2026

Full Bill Text

No bill text available