KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Minnesota

HF3997 • 2026

Individual income tax subtraction for income earned by senior taxpayers established.

Individual income tax subtraction for income earned by senior taxpayers established.

Taxes
Passed Legislature

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

Sponsor
Wiener, Roach, Repinski
Last action
2026-04-22
Official status
Author added Repinski
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 subtraction for income earned by senior taxpayers established.

Individual income tax subtraction for income earned by senior taxpayers established.

What This Bill Does

  • Individual income tax subtraction for income earned by senior taxpayers established.

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

  1. 2026-04-22 House

    Author added Repinski

  2. 2026-03-09 House

    Author added Roach

  3. 2026-03-05 House

    Introduction and first reading, referred to Taxes

Official Summary Text

Individual income tax subtraction for income earned by senior taxpayers established.

Current Bill Text

Read the full stored bill text 
A bill for an act

relating to taxation; individual income; establishing a subtraction for income earned

by senior taxpayers; amending Minnesota Statutes 2024, section 290.0132, by

adding a subdivision.

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

Section 1.

Minnesota Statutes 2024, section 290.0132, is amended by adding a subdivision

to read:

new text begin

Subd. 40.

new text end

new text begin

Senior subtraction.

new text end

new text begin

(a) The amount of income received by a taxpayer who

attained the age of 65 or older during the taxable year is a subtraction.

new text end

new text begin

(b) For a married taxpayer filing a joint return, if either spouse attained the age of 65 or

older during the taxable year, the amount of income received by the taxpayer is a subtraction.

new text end

new text begin

(c) For the purposes of this subdivision, "income" means any income included in adjusted

gross income or any amount required to be added to adjusted gross income under section

290.0131.

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