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HF4321 • 2026

Individual income tax conformed to federal exclusion from gross income for dependent care assistance programs.

Individual income tax conformed to federal exclusion from gross income for dependent care assistance programs.

Taxes
Passed Legislature

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

Sponsor
Zeleznikar, Davids, Johnson, W., Nadeau, Myers, Schwartz
Last action
2026-03-26
Official status
Author added Schwartz
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 conformed to federal exclusion from gross income for dependent care assistance programs.

Individual income tax conformed to federal exclusion from gross income for dependent care assistance programs.

What This Bill Does

  • Individual income tax conformed to federal exclusion from gross income for dependent care assistance programs.

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. 2026-03-26 House

    Author added Schwartz

  2. 2026-03-16 House

    Introduction and first reading, referred to Taxes

Official Summary Text

Individual income tax conformed to federal exclusion from gross income for dependent care assistance programs.

Current Bill Text

Read the full stored bill text 
A bill for an act

relating to taxation; individual income; conforming to the federal exclusion from

gross income for dependent care assistance programs; amending Minnesota Statutes

2024, section 290.01, subdivision 31.

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

Section 1.

Minnesota Statutes 2024, section 290.01, subdivision 31, is amended to read:

Subd. 31.

Internal Revenue Code.

Unless specifically defined otherwise, "Internal

Revenue Code" means the Internal Revenue Code of 1986, as amended through May 1,

2023
new text begin
, except it also includes section 70404 of Public Law 119-21, the expansion of the

exclusion from gross income for dependent care assistance programs
new text end
. Internal Revenue

Code also includes any uncodified provision in federal law that relates to provisions of the

Internal Revenue Code that are incorporated into Minnesota law.

new text begin

EFFECTIVE DATE.

new text end

new text begin

This section is effective the day following final enactment, except

the changes incorporated by federal changes are effective retroactively at the same time the

changes were effective for federal purposes.

new text end