MN HF370

Establishes a two-year Minnesota state income tax exemption for eligible direct support professionals for tax years 2025 and 2026

Eligibility requires working at least 1,000 hours annually at a qualifying facility and having adjusted gross income not exceeding $75,000 ($150,000 for married couples filing jointly)

Qualifying facilities include nursing facilities, assisted living facilities, adult foster care homes, community residential settings, and intermediate care facilities for persons with developmental disabilities

Eligible individuals may still file tax returns to claim refundable credits that exceed their tax liability during the exemption period