This bill amends Minnesota Statutes 2024, section 289A.08, subdivision 1, to require individuals who earned Minnesota-source income while participating in immigration enforcement activities to file a Minnesota income tax return. The new legal language specifies that, regardless of other filing requirements, individuals engaged in such activities must submit a return. This addition aims to ensure that all individuals benefiting from Minnesota-source income in the context of immigration enforcement are held accountable for their tax obligations.

Additionally, the bill includes an effective date, stating that the new requirement will apply to taxable years beginning after December 31, 2025. This timeline allows for a transition period for affected individuals to prepare for the new filing requirement. Overall, the bill seeks to clarify tax responsibilities for a specific group of taxpayers involved in immigration enforcement within the state.

Statutes affected:
Introduction: 289A.08