HF3611 • 2026

State individual income tax subtraction allowed for damage awards.

Taxes

Passed Legislature

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

Sponsor: Finke, Sencer-Mura, Kozlowski
Last action: 2026-02-23
Official status: Introduction and first reading, referred to Taxes
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.

State individual income tax subtraction allowed for damage awards.

What This Bill Does

State individual income tax subtraction allowed for damage awards.

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

2026-02-23 House
Introduction and first reading, referred to Taxes

Official Summary Text

State individual income tax subtraction allowed for damage awards.

Current Bill Text

Read the full stored bill text

A bill for an act

relating to taxation; individual income; allowing a state subtraction for certain

damage awards; amending Minnesota Statutes 2024, section 290.0132, subdivision

35.

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

Section 1.

Minnesota Statutes 2024, section 290.0132, subdivision 35, is amended to read:

Subd. 35.

Damages
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for
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;
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sexual harassment or abuse
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; injuries from federal

immigration enforcement
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.

The amount of damages received under a
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sexual harassment

or abuse
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qualifying
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claim that is not excluded from gross income under section 104(a)(2)

of the Internal Revenue Code because the damages are not received on account of personal

physical injuries or physical sickness is a subtraction.
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For purposes of this subdivision,

"qualifying claim" means a sexual harassment or abuse claim, or a claim arising from injuries

caused by a federal agency conducting activities related to immigration enforcement.
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EFFECTIVE DATE.

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This section is effective for taxable years beginning after December

31, 2025.

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