Certain damage awards state subtraction authorization provision

This bill amends Minnesota's tax code to allow taxpayers to subtract certain damage awards from their individual income tax. It specifically creates a state tax subtraction for damages received in sexual harassment or abuse claims (where federal tax exclusion doesn't apply), or for injuries caused by federal immigration enforcement activities. The provision applies to taxable years beginning after December 31, 2025, and defines "qualifying claim" to cover these two specific scenarios. It directly affects Minnesota residents who receive such damages and file state income tax returns.