HF3537 (Legislative Session 94 (2025-2026))
Estate tax repealed, and conforming changes made.
Related bill: SF3818
AI Generated Summary
Purpose
- The bill aims to repeal Minnesota’s estate tax and to make conforming changes across various statutes to remove estate tax provisions. It also adjusts how tax data handled by the Department of Revenue is classified and disclosed, aligning it with the state’s tax data privacy rules.
Main Provisions
Repeal of estate tax
- The bill repeals the state estate tax and cross-referenced estate tax provisions in a broad list of Minnesota statutes (statutes cited include sections such as 270C.585, 289A.xx, 291.xx, 524.xx, 354A.xx, 356.401, and related subsections). In short, it removes the statutory framework that currently imposes and administers the estate tax.
- It covers multiple statutory areas tied to estate taxation and related transfers and calculations, removing those requirements from the law.
Tax data classification and disclosure
- Section 13.4963 subdivision 2 is amended to change how tax data created, collected, or maintained by the Department of Revenue is classified and disclosed. Under this change, such tax data would generally be governed by Chapter 270B (the state’s tax data privacy/disclosure chapter).
- There are specific exceptions noted: taxes imposed under certain sections (for example, sections 298.01, 298.015, 298.24, alongside sections 290, 290A, 291, 295, 297A, 297H) and any similar Indian tribal tax administered under a tax agreement between Minnesota and an Indian tribal government would fall outside the general Chapter 270B rule.
Other notes
- The text includes a “Sec. 2,” but its content isn’t provided in the excerpt.
Significant Changes to Existing Law
- Elimination of the estate tax: The bill removes the estate tax from Minnesota law and repeals the related provisions across a wide set of statutes, effectively ending the state’s estate tax regime.
- Revisions to tax data rules: By pushing most tax data classification and disclosure to Chapter 270B, the bill changes how Department of Revenue data is handled, shared, and protected, with explicit exceptions for certain taxes and tribal tax arrangements.
Implementation Considerations
- Revenue impact: Repealing the estate tax would remove a source of state revenue tied to estates.
- Legal updates: A broad set of statutes would need to be updated or repealed to reflect the estate tax repeal and the new data-disclosure framework.
- Tribal tax considerations: The bill acknowledges ongoing tribal tax administration and tax agreement arrangements, specifying that those tribal taxes would be treated differently for data purposes.
Relevant Terms estate tax; repeal; Minnesota Statutes; Department of Revenue; tax data; classification; disclosure; Chapter 270B; Indian tribal tax; tax agreement; 13.4963 subdivision 2; 270C.585; 289A.10; 289A.18; 289A.19; 289A.20; 289A.30; 289A.55; 291.005; 291.01; 291.016; 291.03; 291.031; 291.075; 291.12; 291.13; 291.16; 291.21; 291.27; 524.3916; 524.31001; 354A.11; 356.401; 298.01; 298.015; 298.24; 290; 290A; 291; 295; 297A; 297H.
Bill text versions
- Introduction PDF PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 19, 2026 | House | Action | Introduction and first reading, referred to | Taxes | |
| February 23, 2026 | House | Action | Author added |
Citations
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]Progress through the legislative process
In Committee