Maddy summaryHF 5 modifies Minnesota's tax structure by repealing the retail delivery fee and establishing an "unlimited Social Security subtraction," allowing taxpayers to subtract all their Social Security benefits from state taxable income. It redirects transportation funding by creating a "transportation advancement account" and requires specific distribution percentages: 36% to metropolitan counties, 28% to county highway funds, 23% to larger cities, 34% to small cities, 15% to town roads, and 1% to food delivery support. The bill also mandates tax analysis and reporting requirements for transportation funding impacts and modifies several tax statutes, including those governing Social Security benefit subtractions. These changes directly affect Minnesota taxpayers, local governments, and transportation agencies, effective July 1, 2025.
Sponsored bills
Maddy summaryHF 1669 increases the annual funding limit for Minnesota's tax credit supporting sustainable aviation fuel producers. It raises the allocation cap from $2.1 million to $10 million per year for fiscal years 2026 through 2029. This change directly affects businesses producing or using sustainable aviation fuel within Minnesota by expanding the available tax credit. The bill amends Minnesota Statutes section 41A.30 to adjust these funding limits, allowing more financial support for this clean energy initiative. The credit remains available until fiscal year 2030, with unallocated funds expiring after that date.
Maddy summaryThis bill strengthens penalties for falsely impersonating a peace officer in Minnesota by upgrading the offense from a misdemeanor to a felony and adding new crimes for impersonating while possessing a firearm or using marked law enforcement vehicles. It also establishes enhanced sentencing when someone commits other crimes while pretending to be an officer, including extending maximum jail time for serious offenses. Additionally, the law requires law enforcement officers to clearly identify themselves by name, agency, and identification number when interacting with the public. These changes directly affect individuals who falsely claim to be police officers and law enforcement personnel who must follow new identification requirements.
Maddy summaryThis bill increases the time limit for prosecuting certain financial crimes in Minnesota, specifically targeting medical assistance fraud and theft of government funds. It directly affects prosecutors and law enforcement by extending the window in which they can file charges for these offenses. The key provision adds a 15-year statute of limitations for theft involving public money belonging to the state or local agencies, while also updating time limits for other financial crimes ranging from five to ten years depending on the specific offense. These changes apply to crimes committed on or after August 1, 2026, and to older crimes if the prosecution deadline has not yet passed.
Maddy summaryThis bill increases funding for peace officer training reimbursements in Minnesota, directing $2.949 million in the first year and $6.042 million in the second year to local governments for training costs. It establishes a $4.942 million annual Philando Castile Memorial Training Fund specifically for law enforcement training courses focused on use of force, crisis response, conflict management, cultural diversity, and autism training. The bill requires training sponsors to submit detailed course outlines, instructor qualifications, and learning assessments to the Peace Officer Standards and Training Board, with ongoing reviews to ensure courses meet approved learning outcomes. Additionally, it raises the base funding for reimbursing other board-approved training courses from $878,000 to $3.878 million starting in fiscal year 2028.
Maddy summaryThis bill modifies the legal definition of "prepared food" for sales tax purposes in Minnesota, affecting food retailers and sellers. Under the new definition, food is considered prepared if it is sold with eating utensils provided by the seller or if it is sold heated, heated by the seller, or mixed by the seller into a single item. The bill includes specific exceptions for bakery items, unheated ready-to-eat meat and seafood sold by weight, raw animal foods requiring consumer cooking, food that is only sliced or repackaged, and food sold by certain manufacturers. These changes will apply to sales and purchases made after June 30, 2026.
Maddy summaryHF 3687 modifies Minnesota's medical assistance and MinnesotaCare coverage for chiropractic services. The bill removes the previous age restriction (limiting coverage to those under 21) and establishes new rules: chiropractic care for spinal pain, chronic conditions, and related services is covered for all ages, but limited to 24 visits per year without prior authorization. It also restricts x-ray coverage to specific spine examinations necessary for diagnosing subluxation. This affects all MinnesotaCare and medical assistance recipients seeking chiropractic care, changing coverage from age-limited to broadly applicable with visit and x-ray restrictions. The changes take effect January 1, 2027, or after federal approval.
Maddy summaryHF 12 restricts participation on female-designated sports teams in Minnesota K-12 schools to students identified as female at birth, based on specific medical criteria. It requires students in disputes about sex to provide a physician's statement confirming their sex using three factors: reproductive anatomy, natural testosterone levels, and chromosome analysis. The bill directly affects public and private schools offering girls' sports teams and students seeking to join them. It amends Minnesota education law to take effect July 1, 2025.
Maddy summaryHF 2291 appropriates $44,000 from the general fund for fiscal year 2026 and another $44,000 for fiscal year 2027 to the Palliative Care Advisory Council. This funding supports the council's work under Minnesota Statutes § 144.059, which was established to advise on palliative care services. The bill directly affects the council by providing dedicated financial resources for its operations. It is a straightforward funding measure with no policy changes beyond allocating specific annual amounts.
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.