MN HF3662

Requires Minnesota taxpayers to add back to their taxable income any traveling expenses incurred while performing or providing material support to immigration enforcement activities within Minnesota

Applies only to travel expenses that were either paid by the taxpayer's employer or reimbursed by the employer

Defines "traveling expenses" as travel fares, meals, lodging, and other expenses incident to travel

Amends Minnesota Statutes section 290.0131 by adding a new subdivision (Subd. 21)

Effective for taxable years beginning after December 31, 2025