Federal individual income tax deduction for qualified overtime compensation adopted.

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Robbins, Scott, Lawrence, Warwas, Anderson, P. E., Repinski, Schultz, Stier, Duran, Gordon, Knudsen, Bennett, Van Binsbergen, Bakeberg
Last action: 2026-03-23
Official status: Author added Bakeberg
Effective date: Not listed

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

2026-03-23 House
Author added Bakeberg
2026-03-12 House
Author added Van Binsbergen
2026-03-05 House
Authors added Knudsen and Bennett
2026-02-23 House
Author added Gordon
2026-02-19 House
Introduction and first reading, referred to Taxes

Official Summary Text

Federal individual income tax deduction for qualified overtime compensation adopted.

Current Bill Text

Read the full stored bill text

A bill for an act

relating to taxation; individual income; adopting the federal deduction for qualified

overtime compensation; amending Minnesota Statutes 2024, section 290.0132, by

adding a subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 290.0132, is amended by adding a subdivision

to read:

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Subd. 40.

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Overtime income.

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(a) The amount of qualified overtime compensation allowed

as a deduction under section 225 of the Internal Revenue Code is a subtraction.

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(b) Notwithstanding section 225, paragraph (g), of the Internal Revenue Code, the

subtraction under this subdivision is allowed for taxable years beginning after December

31, 2028.

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EFFECTIVE DATE.

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This section is effective retroactively for taxable years beginning

after December 31, 2024.

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