HF379 (Legislative Session 94 (2025-2026))
Two-year income tax holiday established for certain police officers.
AI Generated Summary
This legislative bill proposes a two-year income tax exemption for certain police officers in Minnesota. To qualify, a police officer must have worked at least 1000 hours in the state during the taxable year and have an annual gross income of no more than $75,000, or $150,000 if filing jointly with a spouse. The tax holiday applies to the years starting after December 31, 2024, and before January 1, 2027. Police officers who are eligible for this exemption can still file a tax return and claim any refundable credits that exceed their tax liabilities for these years.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 13, 2025 | House | Action | Introduction and first reading, referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Defines 'eligible police officer' for tax exemption purposes."
],
"removed": [],
"summary": "Defines eligibility criteria for police officers for tax exemption based on employment as a peace officer per section 626.84.",
"modified": []
},
"citation": "626.84"
},
{
"analysis": {
"added": [
"References definition of adjusted gross income for eligibility determination."
],
"removed": [],
"summary": "Applies definitions from section 290.01 to determine income for tax exemption eligibility.",
"modified": []
},
"citation": "290.01"
}
]Progress through the legislative process
In Committee