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MN SF1195

Bill

Status

Introduced

2/10/2025

Primary Sponsor

Nathan Wesenberg

Click for details

Origin

Senate

94th Legislature 2025-2026

AI Summary

  • Eliminates the lowest 5.35% income tax bracket for all filing statuses, creating a "zero bracket" where the first portion of income is untaxed
  • For married couples filing jointly, the 6.8% rate now begins at $47,620 (previously $38,770 at 5.35%), with the 7.85% bracket starting at $189,180 and 9.85% at $330,410
  • For single filers, the 6.8% rate begins at $32,570 (previously $26,520 at 5.35%), with higher brackets at $106,990 and $198,630
  • For head of household filers, the 6.8% rate begins at $40,100 (previously $32,650 at 5.35%), with higher brackets at $161,130 and $264,050
  • Updates the inflation adjustment base year from 2019 to 2025; rate changes effective for tax years beginning after December 31, 2024

Legislative Description

Zero bracket provision

Last Action

Referred to Taxes

2/10/2025

Committee Referrals

Taxes2/10/2025

Full Bill Text

No bill text available