Taxpayers who earned Minnesota-source income while participating in immigration enforcement activities required to file an income tax return.

A bill for an act

relating to taxation; individual income; requiring taxpayers who earned

Minnesota-source income while participating in immigration enforcement activities

to file an income tax return; amending Minnesota Statutes 2024, section 289A.08,

subdivision 1.

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

Section 1.

Minnesota Statutes 2024, section 289A.08, subdivision 1, is amended to read:

Subdivision 1.

Generally; individuals.

(a) A taxpayer must file a return for each taxable

year the taxpayer is required to file a return under section 6012 of the Internal Revenue

Code or meets the requirements under paragraph (d) to file a return, except that:

(1) an individual who is not a Minnesota resident for any part of the year is not required

to file a Minnesota income tax return if the individual's gross income derived from Minnesota

sources as determined under sections
290.081, paragraph (a)
, and
290.17
, is less than the

filing requirements for a single individual who is a full year resident of Minnesota;
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and

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(2) an individual who is a Minnesota resident is not required to file a Minnesota income

tax return if the individual's gross income derived from Minnesota sources as determined

under section
290.17
, less the subtractions allowed under section
290.0132, subdivisions

12
and 15, is less than the filing requirements for a single individual who is a full-year

resident of Minnesota.

(b) The decedent's final income tax return, and other income tax returns for prior years

where the decedent had gross income in excess of the minimum amount at which an

individual is required to file and did not file, must be filed by the decedent's personal

representative, if any. If there is no personal representative, the return or returns must be

filed by the transferees, as defined in section
270C.58, subdivision 3
, who receive property

of the decedent.

(c) The term "gross income," as it is used in this section, has the same meaning given it

in section
290.01, subdivision 20
.

(d) The commissioner of revenue must annually determine the gross income levels at

which individuals are required to file a return for each taxable year based on the amounts

allowed as a deduction under section
290.0123
.

(e) Notwithstanding paragraph (a), an individual must file a Minnesota income tax return

for each taxable year that the taxpayer has made an election to receive advance payments

of the child tax credit under section
290.0661, subdivision 8
.

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(f) Notwithstanding paragraph (a), an individual must file a return if the individual earned

Minnesota-source income while participating in immigration enforcement activities or

providing material support to immigration enforcement activities.

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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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