Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
HF3611 • 2026
State individual income tax subtraction allowed for damage awards.
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.
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 deleted text begin for deleted text end new text begin ; new text end sexual harassment or abuse new text begin ; injuries from federal immigration enforcement new text end . The amount of damages received under a deleted text begin sexual harassment or abuse deleted text end new text begin qualifying new text end 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. new text begin 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. new text end new text begin EFFECTIVE DATE. new text end new text begin This section is effective for taxable years beginning after December 31, 2025. new text end