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HF3525 • 2026

Federal individual income tax deduction for qualified tip income adopted.

Federal individual income tax deduction for qualified tip income adopted.

Taxes
Passed Legislature

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

Sponsor
Robbins, Lawrence, Scott, Warwas, Repinski, Schultz, Stier, Duran, Knudsen, Van Binsbergen, Gander, Bakeberg
Last action
2026-03-23
Official status
Author added Bakeberg
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Federal individual income tax deduction for qualified tip income adopted.

Federal individual income tax deduction for qualified tip income adopted.

What This Bill Does

  • Federal individual income tax deduction for qualified tip income adopted.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-03-23 House

    Author added Bakeberg

  2. 2026-03-16 House

    Author added Gander

  3. 2026-03-12 House

    Author added Van Binsbergen

  4. 2026-03-05 House

    Author added Knudsen

  5. 2026-02-19 House

    Introduction and first reading, referred to Taxes

Official Summary Text

Federal individual income tax deduction for qualified tip income 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

tip income; 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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Tip income.

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(a) The amount of qualified tips allowed as a deduction under

section 224 of the Internal Revenue Code is a subtraction.

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(b) Notwithstanding section 224, paragraph (h), 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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