Plain English Breakdown
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HF3662 • 2026
Individual income tax addition for traveling expenses related to immigration enforcement required.
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.
Bill History
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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: new text begin Subd. 21. new text end new text begin Traveling expenses incurred while performing or supporting immigration enforcement activities. new text end new text begin (a) The traveling expenses of a taxpayer are an addition, provided that the traveling expenses were: new text end new text begin (1) paid for by the taxpayer's employer or paid for by the taxpayer and reimbursed by the employer; and new text end new text begin (2) incurred while traveling in Minnesota to perform immigration enforcement activities or to provide material support to immigration enforcement activities. new text end new text begin (b) For the purposes of this section, "traveling expenses" means travel fares, meals, lodging, and other expenses incident to travel. new text end new text begin EFFECTIVE DATE. new text end new text begin This section is effective for taxable years after December 31, 2025. new text end