AI Generated Summary
Purpose
- Eliminate the state’s estate tax and make housekeeping changes to Minnesota’s tax laws to reflect its repeal.
Main provisions
- Repeals the estate tax and removes or alters statutory references to it across multiple chapters of Minnesota law.
- Amends tax data rules to reclassify and reorganize how tax information is classified and disclosed by the Department of Revenue, aligning with a broader confidentiality framework.
- Includes conforming changes and cross-reference updates in a wide range of statutes (examples include provisions in chapters related to estate tax and tax administration) to remove or adjust requirements tied to the estate tax.
How it would change existing law
- Current laws that impose, calculate, collect, or reference the estate tax would be repealed or substantially changed.
- Cross-references in various Minnesota Statutes would be removed or updated to reflect that the estate tax no longer exists.
- Data privacy and disclosure rules for tax information would be reorganized under the designated confidentiality framework, affecting how tax data is classified and shared.
Notable changes to administration and references
- The bill would affect how the Department of Revenue handles and discloses tax data, shifting toward a chapter 270B framework.
- Repeals target numerous sections across multiple statutes (including but not limited to sections in 270C, 289A, 291 and related 2024 and 2025 statutory references) that currently pertain to estate tax.
Status context
- The measure was introduced and referred to the Senate Taxes committee for consideration.
Relevant Terms estate tax repeal Minnesota Statutes Department of Revenue tax data classification disclosure confidentiality chapter 270B conforming changes cross-references 289A 270C 291 2024 statutes 2025 Supplement
Bill text versions
- Introduction PDF PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 23, 2026 | Senate | Action | Introduction and first reading | ||
| February 23, 2026 | Senate | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [],
"removed": [],
"summary": "Amends Minnesota Statutes 2024 section 13.4963, subdivision 2 (classification and disclosure of tax data).",
"modified": [
"Subdivision 2 amended to reference tax data classification and disclosure practices, aligning with the act's tax data provisions."
]
},
"citation": "13.4963",
"subdivision": "2"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cites Minnesota Statutes section 273.1315 (tax data classifications/disclosures) in relation to the Department of Revenue data.",
"modified": []
},
"citation": "273.1315",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Amends Minnesota Statutes 2024, section 270B.01, subdivision 8.",
"modified": [
"Subdivision 8 amended."
]
},
"citation": "270B.01",
"subdivision": "8"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Amends Minnesota Statutes 2024, section 270B.03, subdivision 1.",
"modified": [
"Subdivision 1 amended."
]
},
"citation": "270B.03",
"subdivision": "1"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Amends Minnesota Statutes 2024, section 289A.01.\n",
"modified": [
"Section amended."
]
},
"citation": "289A.01",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Amends Minnesota Statutes 2024, section 289A.02, subdivision 5.",
"modified": [
"Subdivision 5 amended."
]
},
"citation": "289A.02",
"subdivision": "5"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Amends Minnesota Statutes 2024, section 289A.35.",
"modified": [
"Section amended."
]
},
"citation": "289A.35",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Amends Minnesota Statutes 2024, section 289A.38, subdivision 7.",
"modified": [
"Subdivision 7 amended."
]
},
"citation": "289A.38",
"subdivision": "7"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Amends Minnesota Statutes 2024, section 289A.50, subdivision 1.",
"modified": [
"Subdivision 1 amended."
]
},
"citation": "289A.50",
"subdivision": "1"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Amends Minnesota Statutes 2024, section 289A.56, subdivision 3.",
"modified": [
"Subdivision 3 amended."
]
},
"citation": "289A.56",
"subdivision": "3"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Amends Minnesota Statutes 2024, section 354A.11.",
"modified": [
"Section amended."
]
},
"citation": "354A.11",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Amends Minnesota Statutes 2024, section 356.401, subdivision 1.",
"modified": [
"Subdivision 1 amended."
]
},
"citation": "356.401",
"subdivision": "1"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Amends Minnesota Statutes 2024, section 524.3916.",
"modified": [
"Section amended."
]
},
"citation": "524.3916",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Amends Minnesota Statutes 2024, section 524.31001.",
"modified": [
"Section amended."
]
},
"citation": "524.31001",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subsection."
],
"summary": "Repeals Minnesota Statutes 2024 section 270C.585.",
"modified": []
},
"citation": "270C.585",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Repealed statute."
],
"summary": "Repeals Minnesota Statutes 2024 section 289A.10.",
"modified": []
},
"citation": "289A.10",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 3."
],
"summary": "Repeals Minnesota Statutes 2024 section 289A.18, subdivision 3.",
"modified": []
},
"citation": "289A.18",
"subdivision": "3"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 4."
],
"summary": "Repeals Minnesota Statutes 2024 section 289A.19, subdivision 4.",
"modified": []
},
"citation": "289A.19",
"subdivision": "4"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 3."
],
"summary": "Repeals Minnesota Statutes 2024 section 289A.20, subdivision 3.",
"modified": []
},
"citation": "289A.20",
"subdivision": "3"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 3a."
],
"summary": "Repeals Minnesota Statutes 2024 section 289A.20, subdivision 3a.",
"modified": []
},
"citation": "289A.20",
"subdivision": "3a"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 2."
],
"summary": "Repeals Minnesota Statutes 2024 section 289A.30, subdivision 2.",
"modified": []
},
"citation": "289A.30",
"subdivision": "2"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 7."
],
"summary": "Repeals Minnesota Statutes 2024 section 289A.55, subdivision 7.",
"modified": []
},
"citation": "289A.55",
"subdivision": "7"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed statute."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.005.",
"modified": []
},
"citation": "291.005",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Repealed statute."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.01.",
"modified": []
},
"citation": "291.01",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Repealed statute."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.016.",
"modified": []
},
"citation": "291.016",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 1."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.03, subdivision 1.",
"modified": []
},
"citation": "291.03",
"subdivision": "1"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 1a."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.03, subdivision 1a.",
"modified": []
},
"citation": "291.03",
"subdivision": "1a"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 1d."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.03, subdivision 1d.",
"modified": []
},
"citation": "291.03",
"subdivision": "1d"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 8."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.03, subdivision 8.",
"modified": []
},
"citation": "291.03",
"subdivision": "8"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 9."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.03, subdivision 9.",
"modified": []
},
"citation": "291.03",
"subdivision": "9"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 10."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.03, subdivision 10.",
"modified": []
},
"citation": "291.03",
"subdivision": "10"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 11."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.03, subdivision 11.",
"modified": []
},
"citation": "291.03",
"subdivision": "11"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed statute."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.031.",
"modified": []
},
"citation": "291.031",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Repealed statute."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.075.",
"modified": []
},
"citation": "291.075",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 1."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.12, subdivision 1.",
"modified": []
},
"citation": "291.12",
"subdivision": "1"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 2."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.12, subdivision 2.",
"modified": []
},
"citation": "291.12",
"subdivision": "2"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 3."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.12, subdivision 3.",
"modified": []
},
"citation": "291.12",
"subdivision": "3"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 1."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.13, subdivision 1.",
"modified": []
},
"citation": "291.13",
"subdivision": "1"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 3."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.13, subdivision 3.",
"modified": []
},
"citation": "291.13",
"subdivision": "3"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed statute."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.16.",
"modified": []
},
"citation": "291.16",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 1."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.21, subdivision 1.",
"modified": []
},
"citation": "291.21",
"subdivision": "1"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed subdivision 1."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.215, subdivision 1.",
"modified": []
},
"citation": "291.215",
"subdivision": "1"
},
{
"analysis": {
"added": [],
"removed": [
"Repealed statute."
],
"summary": "Repeals Minnesota Statutes 2024 section 291.27.",
"modified": []
},
"citation": "291.27",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Cites Minnesota Statutes 2025 Supplement section 289A.20, subdivision 4.1.13.",
"modified": []
},
"citation": "289A.20",
"subdivision": "4.1.13"
}
]Progress through the legislative process
In Committee