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HF3998 • 2026

Individual income tax subtraction for income earned by individuals 17 and younger established.

Individual income tax subtraction for income earned by individuals 17 and younger established.

Taxes
Passed Legislature

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

Sponsor
Wiener
Last action
2026-03-05
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 subtraction for income earned by individuals 17 and younger established.

Individual income tax subtraction for income earned by individuals 17 and younger established.

What This Bill Does

  • Individual income tax subtraction for income earned by individuals 17 and younger 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. 2026-03-05 House

    Introduction and first reading, referred to Taxes

Official Summary Text

Individual income tax subtraction for income earned by individuals 17 and younger 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 individuals 17 and younger; 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:

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Subd. 40.

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Subtraction for children.

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(a) The amount of income received by a taxpayer

who attained the age of 17 or younger during the taxable year is a subtraction.

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(b) In the case of a taxpayer who was claimed as a dependent on another return, the

subtraction is limited to the sum of:

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(1) the taxpayer's earned income;

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(2) the amount the taxpayer was required to add to adjusted gross income under section

290.0131; and

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(3) the lesser of the amount of unearned income the taxpayer included in adjusted gross

income or two times the standard deduction amount for dependents for the taxable year

under section 290.0123, subdivision 3.

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(c) For the purposes of this subdivision:

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(1) "income" means any income included in adjusted gross income or any amount

required to be added to adjusted gross income under section 290.0131; and

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(2) "unearned income" means the portion of adjusted gross income that is not attributable

to earned income.

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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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