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MN HF4321
Bill
Status
3/16/2026
Primary Sponsor
Natalie Zeleznikar
Click for details
AI Summary
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Amends Minnesota Statutes section 290.01, subdivision 31 to conform state tax law with federal law regarding dependent care assistance programs
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Incorporates section 70404 of Public Law 119-21, which expands the exclusion from gross income for employer-provided dependent care assistance
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Updates Minnesota's Internal Revenue Code reference date (currently May 1, 2023) to specifically include this federal dependent care provision
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Effective the day following final enactment, with federal conformity changes applying retroactively to match when they took effect at the federal level
Legislative Description
Individual income tax conformed to federal exclusion from gross income for dependent care assistance programs.
Last Action
Introduction and first reading, referred to Taxes
3/16/2026