Rep. Erica Schwartz

Maddy summaryThis bill updates Minnesota's state tax code to align with recent federal changes regarding dependent care assistance programs. It directly affects Minnesota taxpayers who receive employer-provided dependent care benefits by ensuring their state tax treatment matches federal rules. The key provision amends the state's definition of the Internal Revenue Code to include new federal exclusions for dependent care assistance, with changes applying retroactively to when the federal law took effect. This adjustment ensures Minnesota residents do not pay state tax on dependent care assistance that is already excluded from federal taxable income.

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 summaryHF 2817 amends Minnesota law to extend service line of duty death benefits to part-time, paid on-call, and volunteer firefighters. The bill updates the definition of "public safety officer" to include these firefighters when performing specific duties like firefighting, emergency medical services, or hazardous material response. This change ensures that the families of these firefighters who die while on duty receive the same death benefits previously available only to full-time firefighters. The policy applies to firefighters working for local government fire departments or independent nonprofit firefighting organizations.

Maddy summaryThis bill allows Minnesota residents to deduct qualified overtime compensation from their state income tax, mirroring a federal tax provision. It directly affects workers who earn overtime pay and file Minnesota state income tax returns. The law adds a new subtraction category to state tax calculations, permitting this deduction for taxable years starting after December 31, 2024, with the provision remaining in effect through 2028.

Maddy summaryThis bill modifies criminal sentencing rules in Minnesota to address cases where adults deceive minors about their age to commit crimes. It adds age deception as a specific aggravating factor that courts can consider when determining sentences for felony convictions. The law applies to offenses committed on or after August 1, 2026, and allows judges to impose sentences beyond standard guidelines when this deception occurs. The provision specifically targets situations where an adult offender intentionally convinces a minor victim that the offender is also a minor to facilitate the crime.

Maddy summaryThis bill updates Minnesota's regulations for plant and soil amendments by clarifying labeling requirements and modifying registration rules. It requires companies selling these products to clearly list active ingredients, net weight, manufacturer information, usage directions, and guaranteed analysis on product labels, while exempting inert ingredients from mandatory disclosure. Additionally, the bill mandates that applicants registering soil and plant amendments must submit a certificate of composition detailing the amounts and formulas of each inert ingredient and beneficial substance included in the product. These changes aim to improve transparency and accuracy in product information for consumers and agricultural users across the state.

Maddy summaryThis bill authorizes Minnesota to implement federal Workforce Pell Grants by creating a state-level approval process for eligible workforce training programs. It requires the Governor's Workforce Development Board to establish application procedures, coordinate with other workforce programs, and mandate that approved programs report data on completion rates, job placement, and earnings. The bill specifically targets programs that prepare students for high-skill, high-wage, or in-demand occupations, ensuring alignment with federal requirements while giving the state authority to manage the program.

Maddy summaryThis bill creates a grant program in Minnesota to fund safety improvements at public and private schools, including day care centers. The program allows schools to apply for money to upgrade physical safety features like bullet-resistant doors, remote lock-down systems, and emergency communication tools. A state safety center will manage the grants and maintain a list of approved vendors to ensure quality installations. Public schools can only use bond proceeds for major building improvements, while other entities may access funds for both capital and non-capital safety projects. The bill also requires schools to submit detailed applications explaining their safety needs and project costs.

Maddy summaryThis bill establishes a new low-interest student loan program in Minnesota to help eligible students cover educational costs. The program provides loans with a maximum interest rate of three percent, with annual borrowing limits of $5,000 and a lifetime cap of $20,000 per student. Eligibility is restricted to Minnesota residents attending public or not-for-profit institutions in the state whose household income does not exceed 300 percent of the federal poverty guidelines. The state will fund the program with $17.5 million in fiscal years 2026 and 2027, and the commissioner of the Office of Higher Education will manage the loans and related administrative tasks.

Maddy summaryThis bill updates Minnesota's tax code to align with a recent federal change that excludes employer-paid student loan payments from employees' gross income. It directly affects Minnesota residents whose employers pay their student loans, ensuring their state tax treatment matches federal rules. The legislation amends Minnesota Statutes section 290.01 to explicitly include the federal exclusion for employer student loan payments in the definition of the Internal Revenue Code. Changes made by this bill take effect the day after final enactment, with retroactive application to match the timing of the corresponding federal law changes.