HF379

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 12, 2025	House	Floor	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"
  }
]