MN SF4522

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

Individuals providing material support to immigration enforcement activities in Minnesota are also required to file a state income tax return

The filing requirement applies even if the individual would otherwise be exempt from filing under existing gross income thresholds for non-residents or residents

Effective for taxable years beginning after December 31, 2025