Rep. Erica Schwartz

Maddy summaryHF 164 exempts tip income from Minnesota's individual income tax and tax withholding requirements. The bill defines "tips" as amounts reported to employers under IRS rules (per Internal Revenue Code sections 6053(a) or 3121(q)) and excludes these amounts from taxable income. This directly affects Minnesota workers who earn tips, such as servers and bartenders, by reducing their taxable income. The change takes effect for taxable years beginning after December 31, 2024. The bill amends Minnesota Statutes sections 290.0132 and 290.92 to implement this tax exemption.

Maddy summaryHF 166 updates Minnesota's estate tax rules to match current federal estate tax exclusion amounts. It sets the Minnesota estate tax threshold at $3 million for estates of decedents dying in 2020 and later, aligning with the federal exclusion amount. This means estates valued below $3 million will no longer owe Minnesota estate tax, directly affecting decedents' estates that would have previously been subject to tax under older thresholds. The change takes effect for estates of decedents dying after December 31, 2024.

Maddy summaryHF 49 repeals a tax on all lawful gambling receipts in Minnesota, removing an existing tax burden for gambling businesses. This bill directly affects casinos, racetracks, and other legal gambling operators that previously paid this tax. The primary mechanism is the repeal of specific tax provisions (including sections 297E.01 and 297E.02), with related technical adjustments to other statutes to align with the repeal. The change eliminates a financial obligation for these businesses but does not alter gambling regulations or operations.

Maddy summaryHF 544 expands the list of people ineligible for earned incentive release credits under Minnesota's Rehabilitation and Reinvestment Act. It adds specific offenses to the existing ineligibility criteria, including labor trafficking (M.S. 609.282), sex trafficking document violations (M.S. 609.283), prostitution/sex trafficking (M.S. 609.322), and various criminal sexual conduct offenses (M.S. 609.342-609.3458). This affects individuals convicted of these specific crimes who would otherwise qualify for the credit. The bill amends Minnesota Statutes sections 244.45 (ineligibility definition) and 244.46 (applicability), effective upon enactment.

Maddy summaryHF 138 requires Minnesota's state agency (the commissioner) to gather and compile annual data on human trafficking within the state, replacing the previous biennial requirement. The bill amends Minnesota Statutes section 299A.785 to mandate yearly publication of this data, making it publicly available. The published report must include details on trafficking extent and nature, as well as other relevant information identified by the commissioner. This change directly affects how state agencies collect and share trafficking data, increasing the frequency of public reporting.

Maddy summaryHF 137 amends Minnesota law to broaden the definition of a "prior qualified human trafficking-related offense." It expands the definition to include any past conviction or adjudication for human trafficking-related violations committed at any point in a person's lifetime (not just within 10 years), as well as similar offenses from other states. This change directly affects individuals convicted of human trafficking crimes, as prior out-of-state or older Minnesota convictions will now count toward enhanced penalties under Minnesota Statutes section 609.321. The amendment applies to crimes committed on or after August 1, 2025.

Maddy summaryHF 473 appropriates $1.8 million from state bond proceeds to fund specific improvements at Mankato's Riverfront Park. The funds will support the city of Mankato to design, construct, and equip upgrades to the Vetter Stone Amphitheater and replace the park's boat launch. The state will issue bonds up to $1.8 million to cover this appropriation, as authorized under Minnesota bond laws. This bill directly affects Mankato residents by financing tangible park infrastructure enhancements.

Maddy summaryThis bill appropriates $1,893,000 from state bond proceeds to fund water treatment plant upgrades in Lafayette, Minnesota. The funds will construct a reverse osmosis system and associated improvements to address high chloride levels in wastewater and prevent drinking water violations. The city of Lafayette directly benefits by receiving state funding for critical infrastructure repairs. The money will be provided through state bond issuance under Minnesota's bond laws, as specified in the bill.

Maddy summaryHF 288 requires the Minnesota legislature to approve any extension of a declared emergency beyond five days. It mandates that certain executive orders and rules must be enacted by the legislature to have legal effect, rather than taking effect automatically under current rules. The bill defines key terms like "public health emergency" and "bioterrorism" to clarify when emergency powers apply. Additionally, it repeals specific criminal penalties related to emergency management procedures.

Maddy summaryHF 183 repeals a tax on retail delivery services and changes how transportation tax revenue is distributed. It creates a "Transportation Advancement Account" to allocate funds from sales taxes, directing 36% to metropolitan counties, 28% to county highway funds, and smaller shares to city and town road programs. The bill modifies several tax statutes (including sections 297A.94 and 270C.15) to implement these changes, effective July 1, 2025. This directly affects how Minnesota distributes transportation funding from sales tax revenues.