Rep. Jeff Dotseth

Maddy summaryHF 3127 modifies Minnesota's pass-through entity tax election process, allowing certain businesses (like partnerships and S corporations) to file a single tax return instead of requiring each owner to file individually. It specifies that qualifying entities must meet ownership thresholds (over 50% of qualifying owners) to elect this tax, and the election is irrevocable for the tax year. The bill clarifies that the tax amount equals each qualifying owner's income multiplied by Minnesota's highest individual tax rate, without allowing standard deductions. This directly affects pass-through business owners and entities filing under Minnesota Statutes 289A.08 and 290.06. The changes streamline tax filing for these entities while maintaining the tax calculation method.

Maddy summaryHF 2113 exempts small Minnesota employers with 50 or fewer employees from the state's paid leave requirement. This bill amends Minnesota Statutes 2024, section 268B.01, to explicitly exclude such employers from the paid leave mandate. Small businesses that currently meet the 50-employee threshold will no longer be required to provide paid leave under this law. Employers with 50 or fewer employees may still choose to opt into the paid leave program if they wish. The bill directly affects small business owners and their employees in Minnesota.

Maddy summaryThis bill requires drivers to stop at least 20 feet away from a school bus displaying flashing red lights while children are boarding or exiting. It directly affects all drivers approaching school buses on Minnesota roads, mandating they remain stopped until the red lights cease flashing. The bill also adds a new provision warning drivers that amber lights indicate red lights will soon activate, requiring them to prepare to stop. These changes aim to improve safety for children near school bus stops. The bill is currently pending passage after committee approval.

Maddy summaryThis bill establishes a new facilities grant program to provide funding to cooperative units in Minnesota that offer special education or career and technical education services. The Department of Education would receive $10 million from the general fund for fiscal year 2027 to administer these grants, with each individual award capped at $2 million. Eligible organizations can apply for the funds to cover purposes authorized under existing education finance statutes, such as construction, renovation, or equipment purchases for educational facilities. The legislation also allocates a portion of the appropriation for administrative costs to manage the grant program.

Maddy summaryHF 2103 appropriates $9 million from Minnesota's general fund to fund a tracking system for tradable ammonia, hydrogen, and renewable energy certificates. The bill directly affects the Midwest Renewable Energy Tracking System, which will manage the certificate system. Key provisions require grantees to submit annual spending reports to the Legislative Auditor (2026-2030) and report on green ammonia certificate issuances to commerce and agriculture commissioners (2030-2035). The funding supports developing infrastructure for tracking these renewable energy credits.

Maddy summaryThis bill makes Minnesota's paid family and medical leave program optional for both employers and employees. It allows employers to opt out of the program by submitting a form to the state, with the option to change their decision once every 12 months. Employees of opting-out employers can still participate as self-employed individuals, while all employees retain the ability to opt out individually using a state form. The changes modify existing requirements in Minnesota Statutes chapter 268B to provide this flexibility.

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 summaryThis bill creates a tax subtraction for firefighter pension income in Minnesota, allowing eligible individuals to reduce their taxable income by the amount of pensions received from firefighting service. It directly affects firefighters who receive annuity income or lump-sum payments from public retirement plans based on their firefighting work. The key provision adds a new subdivision to Minnesota tax law that defines firefighter pension income and establishes it as a deductible amount on individual income tax returns. The change will take effect for tax years beginning after December 31, 2025, meaning firefighters will benefit from this tax relief starting in the 2026 tax year.

Maddy summaryHF 3436 requires drivers approaching a stopped school bus displaying flashing red lights to stop at least 20 feet away. The bill amends Minnesota Statutes section 169.444 to mandate this stop until the bus retracts its stop arm and turns off the red lights. It also adds a new provision requiring drivers to prepare to stop within 20 feet when a bus shows prewarning amber lights, signaling red lights are about to activate. This law directly affects all drivers operating vehicles near school buses in Minnesota, aiming to improve safety for children boarding or exiting buses. The bill takes effect the day after final enactment.

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.