MN HF3611

Expands Minnesota's state income tax subtraction to include damages received from claims arising from injuries caused by federal agencies conducting immigration enforcement activities

Maintains existing subtraction for sexual harassment or abuse damages that are not excluded from federal gross income under IRC section 104(a)(2)

Creates a unified "qualifying claim" definition covering both sexual harassment/abuse claims and federal immigration enforcement injury claims

Effective for taxable years beginning after December 31, 2025