MN SF46

Nonresident employees who work in Minnesota for 30 or fewer days per year would be exempt from Minnesota individual income tax on that compensation, effective for taxable years beginning after December 31, 2025

Qualifying individuals must reside in another state, work in multiple states during the year, and their home state must either offer a similar exemption or not impose individual income tax

Entertainers are explicitly excluded from the exemption regardless of how few days they work in Minnesota

If an employee exceeds the 30-day threshold during a tax year, withholding and filing requirements apply retroactively to all days worked in Minnesota that year, including the first 30

Employers are protected from penalties for failing to withhold taxes if they relied in good faith on time and attendance systems, business records, or employee representations about expected work days in Minnesota