HF3659

HF3659 (Legislative Session 94 (2025-2026))

Taxpayers who earned Minnesota-source income while participating in immigration enforcement activities required to file an income tax return.

Related bill: SF4522

AI Generated Summary

Purpose

Modernize and expand Minnesota income tax filing requirements.
Specifically adds a new requirement: individuals who earned Minnesota-source income while participating in immigration enforcement activities or providing material support to those activities must file a Minnesota income tax return.
Keeps existing rules about who must file based on residency, income level, and connections to the Internal Revenue Code, but ties thresholds to annual determinations and applicable deductions.

Main provisions

Amends Minnesota Statutes 2024 section 289A.08, subdivision 1, to outline who must file a Minnesota income tax return and when.
Filing rules for nonresidents:
- A nonresident must file if required by Internal Revenue Code rules, but not if their Minnesota-source gross income is below the threshold that would require a return for a full-year resident.
Filing rules for residents:
- A resident must file if their Minnesota-source gross income, minus certain deductions, meets the filing threshold for a single, full-year resident.
Decedent returns:
- The decedent’s final return and any prior-year returns with gross income above the filing threshold must be filed by the decedent’s personal representative; if there is no personal representative, the transferees who receive the decedent’s property must file.
Definitions and references:
- “Gross income” has the same meaning as in Minnesota statute 290.01, subdivision 20.
Annual threshold determination:
- The commissioner of revenue must annually determine the gross income levels that trigger a filing requirement, using the deduction amounts allowed under Minnesota law (section 290.0123).
Child tax credit requirement:
- Even if not otherwise required to file, a taxpayer who elected to receive advance payments of the child tax credit (CTC) must file a return.
New requirement related to immigration enforcement:
- In addition to other filing rules, a return must be filed if the taxpayer earned Minnesota-source income while participating in immigration enforcement activities or providing material support to those activities.

Significant changes to existing law

Adds a new mandatory filing trigger for individuals who earn Minnesota-source income while participating in immigration enforcement activities or providing material support to those activities.
Aligns annual filing threshold determinations with updated deduction allowances and ongoing administration by the Department of Revenue.
Keeps existing residency-based filing thresholds but ties them to Minnesota-source income and deductions, as well as special cases like the child tax credit and decedent returns.

Implementation notes

The Department of Revenue (the commissioner) will be responsible for:
- annually setting the filing thresholds based on current deductions,
- applying the new immigrant-enforcement-related filing trigger,
- coordinating with requirements for decedents and personal representatives.

Key considerations for readers

Individuals who work in Minnesota but are not residents could still be required to file if their Minnesota-source income crosses the threshold.
People involved in immigration enforcement activities or providing material support to such activities may now have a direct filing obligation even if they wouldn’t have otherwise.
If you elected to receive advance payments of the child tax credit, you must file a return regardless of other thresholds.

Relevant Terms - Minnesota-source income - immigration enforcement activities - material support to immigration enforcement activities - Minnesota income tax return - filing requirements - gross income - residency (Minnesota resident vs. nonresident) - decedent final income tax return - personal representative - transferee - Internal Revenue Code section 6012 - Minnesota Statutes 290.01 subdivision 20 (gross income definition) - 290.17 - 290.0123 (deductions) - 290.0132 (deductions) - 290.0661 (child tax credit) - advancement payments of the child tax credit - commissioner of revenue - annual determination of filing thresholds - Minnesota-source earnings triggering filing

Bill text versions

Introduction PDF PDF file

Past committee meetings

Taxes on: March 04, 2026 10:15

Actions

Date	Chamber	Where	Type	Name	Committee Name
February 23, 2026	House		Action	Introduction and first reading, referred to	Taxes

Citations

[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Amends Minnesota Statutes 2024, section 289A.08, subdivision 1 to add a requirement that certain individuals who earned Minnesota-source income while participating in immigration enforcement activities must file a Minnesota income tax return.",
      "modified": [
        "Updates the general filing requirements in the statute to include the new criterion related to immigration enforcement activities."
      ]
    },
    "citation": "289A.08",
    "subdivision": "1"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "References Internal Revenue Code section 6012 (federal income tax return filing requirements).",
      "modified": []
    },
    "citation": "26 U.S.C. § 6012",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Defines gross income for the purposes of this bill as the same meaning given in Minnesota Statutes 290.01, subdivision 20.",
      "modified": []
    },
    "citation": "290.01",
    "subdivision": "20"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Referenced as the basis for determining gross income derived from Minnesota sources (paragraph a) for the purposes of the filing requirements.",
      "modified": []
    },
    "citation": "290.081",
    "subdivision": "par. (a)"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Used to determine gross income from Minnesota sources; cross-referenced in this bill.",
      "modified": []
    },
    "citation": "290.17",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Cross-reference to the deductions allowed under section 290.0123 used in computing gross income.",
      "modified": []
    },
    "citation": "290.0123",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Cross-reference to the subtractions permitted under Minnesota law (subdivisions 1, 12, and 15) used in determining gross income.",
      "modified": []
    },
    "citation": "290.0132",
    "subdivision": "1, 12, 15"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Cross-reference to the child tax credit payments (subdivision 8) within the bill's context.",
      "modified": []
    },
    "citation": "290.0661",
    "subdivision": "8"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Cross-reference to property transfer rules for the decedent (subdivision 3) cited in the bill's context.",
      "modified": []
    },
    "citation": "270C.58",
    "subdivision": "3"
  }
]