HF370

HF370 (Legislative Session 94 (2025-2026))

Two-year income tax holiday established for direct support professionals.

AI Generated Summary

This bill proposes a two-year income tax exemption for direct support professionals in Minnesota. It will apply to tax years starting after December 31, 2024, and before January 1, 2027. To qualify, these professionals must work at least 1,000 hours during the tax year at eligible care facilities, such as nursing homes, assisted living, adult foster care, community residential settings, or facilities for people with developmental disabilities. Additionally, their income must not exceed $75,000, or $150,000 for those filing jointly. This tax holiday aims to support direct support professionals by allowing them to keep more of their earned income during this period.

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	Human Services Finance and Policy

Citations

[
  {
    "analysis": {
      "added": [
        "A specific employee definition related to eligible direct support professionals."
      ],
      "removed": [],
      "summary": "Section 290.92 is referenced to define eligibility criteria for employee status in relation to the income tax holiday.",
      "modified": []
    },
    "citation": "290.92"
  },
  {
    "analysis": {
      "added": [
        "Inclusion of nursing facility definition for eligibility."
      ],
      "removed": [],
      "summary": "Defines 'nursing facility' as part of the criteria for what constitutes an eligible facility.",
      "modified": []
    },
    "citation": "256R.02"
  },
  {
    "analysis": {
      "added": [
        "Inclusion of assisted living facility definition for eligibility."
      ],
      "removed": [],
      "summary": "Defines 'assisted living facility' for determining eligible facilities for the tax holiday.",
      "modified": []
    },
    "citation": "144G.08"
  },
  {
    "analysis": {
      "added": [
        "Introduction of community residential setting as eligible facility."
      ],
      "removed": [],
      "summary": "Provides the definition for 'community residential setting' as an eligible facility.",
      "modified": []
    },
    "citation": "245D.02"
  },
  {
    "analysis": {
      "added": [
        "Referenced as part of licensing guidelines for eligible facilities."
      ],
      "removed": [],
      "summary": "Part of the statutes regulating intermediate care facilities included in the definition of eligible facilities.",
      "modified": []
    },
    "citation": "144.50"
  },
  {
    "analysis": {
      "added": [
        "Usage to outline qualifications of eligible facilities."
      ],
      "removed": [],
      "summary": "Coverage includes licensing criteria for intermediate care facilities.",
      "modified": []
    },
    "citation": "144.56"
  },
  {
    "analysis": {
      "added": [
        "Clarification of terms related to income tax in context of the bill."
      ],
      "removed": [],
      "summary": "General definitions applicable to state income tax used to support the bill's definitions.",
      "modified": []
    },
    "citation": "290.01"
  }
]