Commissioner of revenue required to establish a system for direct free filing of individual income tax returns.

HF 30 requires Minnesota's Commissioner of Revenue to create a free, electronic system allowing residents to file individual income tax returns directly online without cost. The system must be hosted on the Department of Revenue website, and any contracted software vendor cannot offer paid tax preparation services through it. By tax years starting after December 31, 2025, the system must support at least 70% of resident individual tax returns, and the state must coordinate it with federal filing systems where possible. This directly affects Minnesota taxpayers who currently file individual income taxes, providing a free filing option instead of relying on paid services.