Rep. Isaac Schultz

Maddy summaryThis bill creates a tax subtraction for pension income earned by volunteer firefighters in Minnesota, directly affecting individuals who serve as volunteer or on-call firefighters. The legislation defines volunteer firefighter pension income as annuity payments or lump-sum distributions from public retirement plans based on firefighting service. Starting with taxable years beginning after December 31, 2025, eligible recipients can subtract this income from their taxable income when filing state individual income tax returns. The bill amends existing Minnesota tax statutes to establish this new provision without changing how other retirement income is treated.

Maddy summaryHF 3541 clarifies and strengthens the responsibilities of Minnesota's Division of Capitol Security. It requires the division to provide security and emergency escorts throughout the Capitol Area (until July 2026) when requested by state constitutional officers, establish an emergency manager role for security planning and training, and maintain at least one state trooper on duty at the Capitol complex 24/7 with specific investigative training. The bill designates the division as the lead agency for criminal investigations occurring in the Capitol Area, with provisions allowing other agencies to take over only through written agreement. These changes directly affect Capitol Security staff, state constitutional officers, and all individuals accessing the Capitol complex for public or official business.

Maddy summaryThis bill aligns Minnesota's state tax law with the federal tax treatment of tip income. It adds a provision allowing Minnesota taxpayers to deduct qualified tips under the federal Internal Revenue Code (section 224) as a subtraction from taxable income. The deduction applies to taxable years beginning after December 31, 2028, but is effective retroactively for years starting after December 31, 2024. This directly affects Minnesota residents who earn tip income and file individual income tax returns, potentially reducing their state tax liability.

Maddy summaryHF 3524 would allow Minnesota taxpayers to deduct qualified overtime pay from their state taxable income, aligning Minnesota's tax code with a federal deduction for overtime compensation. This bill directly affects Minnesota residents who earn overtime pay and file state income taxes. The key provision adopts the federal definition of "qualified overtime compensation" under Internal Revenue Code section 225, permitting this deduction for taxable years beginning after December 31, 2028, though it applies retroactively to years starting after December 31, 2024. The bill amends Minnesota Statutes 2024, section 290.0132, to add this deduction as a subtraction from taxable income.

Maddy summaryHF 3219, the "mRNA Bioweapons Prohibition Act," designates all mRNA-based medical products - including vaccines like those for COVID-19 - as "weapons of mass destruction" under Minnesota law. The bill prohibits possession, distribution, or manufacturing of these products, with criminal penalties for violations, and requires state/local officials to enforce the ban. It broadly defines "mRNA injections and products" to include any mRNA therapy, gene-altering agents, or nanoparticles, excluding only naturally occurring mRNA. The law takes effect August 1, 2025, and would directly affect individuals receiving mRNA-based medical treatments in Minnesota.

Maddy summaryHF 1323 prohibits undocumented noncitizens (students without legal U.S. immigration status) from receiving state-funded financial aid for higher education in Minnesota. The bill amends state law to explicitly state that undocumented students cannot receive any state tax revenue-funded aid, including grants, scholarships, tuition waivers, or other financial assistance from public colleges or the state. This applies to all state financial aid programs, excluding federal aid or private scholarships. The policy takes effect for fall 2025-2026 academic year aid awards.

Maddy summaryThis bill repeals the Minnesota Child Care Assistance Program, which provided financial support to low-income families for child care services. The legislation removes numerous statutory sections that defined eligibility, certification requirements, and operational rules for the program, affecting families who previously received assistance and child care providers who operated under its framework. Key provisions include eliminating definitions for applicants, certified centers, and payment classifications, as well as deleting data collection and fraud investigation procedures tied to the program. The changes become effective on July 1, 2027, and require the state revisor to update all related statutes by that date.

Maddy summaryThis bill creates a sales tax exemption for preowned motor vehicles in Minnesota, meaning buyers would not pay the standard sales tax when purchasing a used car. The legislation defines a preowned vehicle as any motor vehicle that has been previously sold, titled, registered, or transferred to someone else and operated before the current sale. The exemption applies to sales and purchases made after June 30, 2026, and would directly affect private individuals and businesses buying used vehicles in the state. The bill amends existing tax statutes to add this new exemption category alongside other existing tax exemptions for specific groups and vehicle types.

Maddy summaryThis bill lowers the minimum acreage requirement for special agricultural homesteads in Minnesota from 40 acres to 5 acres, making it easier for smaller landowners to qualify for property tax benefits. The legislation allows owners who possess a separate, noncontiguous parcel of at least 20 acres of agricultural land to classify their smaller homestead property as a special agricultural homestead, provided specific conditions regarding land value, location, and active farming are met. Key provisions include maintaining the homestead classification even if surrounding land use changes, as long as ownership and farming requirements remain satisfied, and expanding eligibility for certain families who actively farm the property. The bill also includes provisions for properties damaged by past natural disasters and clarifies rules for noncontiguous land included in homestead classifications.

Maddy summaryThis bill stops annual payments from the Monticello nuclear plant to a state renewable energy fund and modifies how distributed solar energy standards are handled. It extends a sales tax exemption on residential natural gas and electricity to apply year-round instead of seasonally. Additionally, the bill exempts electric and natural gas facilities from paying the state commercial-industrial property tax. These changes directly affect the Monticello nuclear plant operator, solar energy developers, residential energy consumers, and utility companies operating gas and electric infrastructure.