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, any individual who has earned such income must submit a return. This addition aims to ensure that individuals involved in 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 before the new filing obligation takes effect. Overall, the bill seeks to clarify and expand the criteria under which individuals must file income tax returns in Minnesota.

Statutes affected:
Introduction: 289A.08