HF323

HF323 (Legislative Session 94 (2025-2026))

Individual income tax subtraction established for expenses related to parking at a health facility.

Related bill: SF1603

AI Generated Summary

This bill is about making parking expenses at health facilities tax-deductible in Minnesota. If someone spends more than $100 on parking at certain medical places like hospitals, clinics, or surgical centers, they can subtract that extra amount from their taxable income when they do their taxes. This applies to patients getting care, people visiting family members who are patients, or employees working at these facilities. However, the subtraction doesn't apply if the parking costs were already deducted elsewhere in their taxes or were paid for by means like a health savings account or reimbursed by an employer.

Bill text versions

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
February 12, 2025	House	Floor	Action	Introduction and first reading, referred to	Taxes
February 19, 2025	House	Floor	Action	Author added

Citations

[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section pertains to deductions related to medical expenses in the context of the income tax subtraction for health facility parking expenses.",
      "modified": []
    },
    "citation": "290.0122"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section covers the licensing of hospitals and outpatient surgical centers as eligible health facilities for the purpose of new tax subtractions.",
      "modified": []
    },
    "citation": "144.50"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section, along with 144.50, governs the licensing requirements applicable to eligible health facilities under the new parking expense tax policies.",
      "modified": []
    },
    "citation": "144.56"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This pertains to the licensing requirements for physician offices, medical or dental clinics, and birth centers as eligible health facilities.",
      "modified": []
    },
    "citation": "144.615"
  }
]