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MN HF3659

Bill

Status

Introduced

2/23/2026

Primary Sponsor

Athena Hollins

Click for details

Origin

House of Representatives

94th Legislature 2025-2026

AI Summary

  • Individuals who earn Minnesota-source income while participating in immigration enforcement activities must file a Minnesota income tax return, regardless of income level or standard filing thresholds

  • The filing requirement also applies to individuals providing material support to immigration enforcement activities

  • Amends Minnesota Statutes 2024, section 289A.08, subdivision 1, which governs individual income tax filing requirements

  • Effective for taxable years beginning after December 31, 2025

Legislative Description

Taxpayers who earned Minnesota-source income while participating in immigration enforcement activities required to file an income tax return.

Last Action

Introduction and first reading, referred to Taxes

2/23/2026

Committee Referrals

Taxes2/23/2026

Full Bill Text

No bill text available