HF378 (Legislative Session 94 (2025-2026))
Two-year income tax holiday established for certain emergency responders.
AI Generated Summary
This bill proposes a two-year income tax holiday for specific emergency responders in Minnesota. To qualify, these responders must work at least 1,000 hours within the state during the taxable year. Eligible responders include ambulance service personnel and emergency medical responders as defined by Minnesota laws. The tax exemption applies to individuals with an adjusted gross income of up to $75,000, or $150,000 for married couples filing jointly. The tax holiday would be in effect from January 1, 2025, to December 31, 2026.
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 |
Citations
[
{
"analysis": {
"added": [
"Includes volunteers as part of qualifying personnel."
],
"removed": [],
"summary": "Defines ambulance services personnel eligible for income tax holiday.",
"modified": []
},
"citation": "144E.001, subdivisions 3 and 3a"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Defines emergency medical responders eligible for income tax holiday.",
"modified": []
},
"citation": "144E.001, subdivision 6"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Provides applicable definitions for individual income tax purposes.",
"modified": []
},
"citation": "290.01"
}
]