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MN SF722

Bill

Status

Introduced

1/27/2025

Primary Sponsor

Eric Lucero

Click for details

Origin

Senate

94th Legislature 2025-2026

AI Summary

  • Creates a new Minnesota income tax subtraction for health insurance premiums paid by individuals, as defined under IRC section 213(d)(1)(D)
  • Excludes from the subtraction any premium amounts already used to calculate the existing health insurance credit under section 290.0672
  • Adds the health insurance premium subtraction to the list of amounts that reduce alternative minimum taxable income
  • Effective for taxable years beginning after December 31, 2024

Legislative Description

Subtraction provision for health insurance premiums

Last Action

Author stricken Eichorn

3/24/2025

Committee Referrals

Taxes1/27/2025

Full Bill Text

No bill text available