Individual income tax rates modified, county program aid increased to offset county costs associated with federal Supplemental Nutrition Assistance Program changes, school district revenue adjusted, commissioner required to estimate costs, and money appropriated.

HF 3616 modifies Minnesota's individual income tax brackets, increasing the threshold for the lowest tax rate from $38,770 to $48,700 for married couples filing jointly. It increases county program aid to cover costs from federal SNAP (food stamp) program changes and adjusts school district revenue formulas to account for shifts in SNAP participation. The bill requires the state commissioner to estimate costs for these changes and appropriates funds to implement them. School districts will receive adjusted funding based on a new "SNAP adjustment factor" calculated using direct certification data for SNAP-eligible students. This bill directly affects Minnesota taxpayers, county governments administering SNAP, and public school districts.