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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.

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 taxpayers with three or more children established.

Individual income tax subtraction for income earned by taxpayers with three or more children established.

What This Bill Does

  • Individual income tax subtraction for income earned by taxpayers with three or more children 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 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:

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Subd. 40.

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Subtraction for taxpayers with three or more children.

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(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.

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(b) For the purposes of this subdivision:

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(1) "dependent" means a dependent who qualifies for an exemption under section

290.0121; and

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(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.

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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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