This bill amends Minnesota Statutes 2024, section 290.0131, by adding a new subdivision that requires taxpayers to add certain traveling expenses related to immigration enforcement to their income. Specifically, it stipulates that traveling expenses incurred while performing or supporting immigration enforcement activities can be considered an addition to taxable income. These expenses must either be paid for by the taxpayer's employer or reimbursed by the employer and must be incurred while traveling within Minnesota for the purpose of immigration enforcement.

The bill defines "traveling expenses" to include travel fares, meals, lodging, and other related costs. The new provisions will take effect for taxable years following December 31, 2025.

Statutes affected:
Introduction: 290.0131