Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
HF3999 • 2026
Individual income tax subtraction for income earned by taxpayers with three or more children established.
Individual income tax subtraction for income earned by taxpayers with three or more children established.
Children
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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2026-03-05
House
Introduction and first reading, referred to Taxes
Official Summary Text
Individual income tax subtraction for income earned by taxpayers with three or more children 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 taxpayers with three or more children; 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 Subtraction for taxpayers with three or more children. new text end new text begin (a) For a taxpayer who had three or more dependents who attained the age of 17 or younger in the taxable year, the amount of income received by the taxpayer is a subtraction. new text end new text begin (b) For the purposes of this subdivision: new text end new text begin (1) "dependent" means a dependent who qualifies for an exemption under section 290.0121; and new text end new text begin (2) "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