HF3662 • 2026

Individual income tax addition for traveling expenses related to immigration enforcement required.

Taxes

Passed Legislature

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

Sponsor: Hollins, Curran, Frederick, Gottfried, Reyer, Gomez, Agbaje, Virnig, Kozlowski, Sencer-Mura, Moller, Berg, Howard, Keeler, Feist, Frazier, Pursell, Johnson, P., Greene, Momanyi-Hiltsley, Lee, F., Lee, K., Xiong, Pérez-Vega, Noor
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.

Individual income tax addition for traveling expenses related to immigration enforcement required.

What This Bill Does

Individual income tax addition for traveling expenses related to immigration enforcement required.

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

Individual income tax addition for traveling expenses related to immigration enforcement required.

Current Bill Text

Read the full stored bill text

A bill for an act

relating to taxation; individual income; requiring an addition for traveling expenses

related to immigration enforcement; amending Minnesota Statutes 2024, section

290.0131, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2024, section 290.0131, is amended by adding a subdivision

to read:

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Subd. 21.

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Traveling expenses incurred while performing or supporting immigration

enforcement activities.

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(a) The traveling expenses of a taxpayer are an addition, provided

that the traveling expenses were:

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(1) paid for by the taxpayer's employer or paid for by the taxpayer and reimbursed by

the employer; and

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(2) incurred while traveling in Minnesota to perform immigration enforcement activities

or to provide material support to immigration enforcement activities.

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(b) For the purposes of this section, "traveling expenses" means travel fares, meals,

lodging, and other expenses incident to travel.

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EFFECTIVE DATE.

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This section is effective for taxable years after December 31,

2025.

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