Taxpayers earning Minnesota-sourced income while participating in immigration enforcement activities filing income tax returns requirement provision

This bill requires individuals who earn income from Minnesota sources while participating in immigration enforcement activities or providing material support to such activities to file Minnesota income tax returns, regardless of their usual filing requirements. The provision applies to both Minnesota residents and nonresidents who meet this specific condition and would otherwise be exempt from filing based on their income levels. The law amends existing Minnesota tax statutes to add this new requirement, which will take effect for taxable years beginning after December 31, 2025.