Rep. Greg Davids

Maddy summaryHF 2197 modifies Minnesota's individual income tax credits to better support families. It eliminates the "marriage penalty" by raising the income threshold at which the child credit phases out from $35,000 (married filing jointly) to $75,000, and from $29,500 to $37,500 for other filers. The bill also restricts the Working Family Credit to taxpayers with qualifying children and adjusts credit amounts based on earned income. These changes apply to tax years beginning after December 31, 2024, with inflation adjustments starting in 2025. The bill directly affects Minnesota taxpayers with children who qualify for these credits.

Maddy summaryHF 2190 appropriates $1.25 million from the clean water fund for Fillmore, Goodhue, Houston, Wabasha, and Winona Counties to clean and repair earthen dams and associated flood protection structures. The funds must be used specifically for maintenance work on these infrastructure projects, with no portion allowed for administrative costs. Each county receiving funds must report by October 1, 2026, to legislative committees about how the money was spent. This bill directly affects the five specified counties by providing targeted funding for critical water infrastructure upkeep.

Maddy summaryHF 2270 limits the Minnesota Department of Revenue's ability to assess additional taxes when taxpayers follow erroneous written advice from department employees. It directly affects taxpayers who received specific, written tax guidance they reasonably relied on, and the tax commissioner. The bill prevents additional tax assessments if the advice was given in response to a written request, the taxpayer provided adequate information, and no subsequent legal or regulatory changes occurred. This protection applies only to tax periods starting after June 30, 2025, for advice given after that date.

Maddy summaryHF 2255 authorizes the state to issue up to $30 million in appropriation bonds to fund security improvements at the Vikings stadium in Minneapolis. The bill directs funds toward physical security measures like fencing, gates, crash barriers, and monitoring equipment (defined as a "secured perimeter"). Proceeds from the bonds must be deposited into a special fund to cover the cost of these security upgrades and related debt service. The stadium, owned by the Minnesota Sports Facilities Authority, is the direct beneficiary of this funding mechanism.

Maddy summaryHF 2050 establishes a temporary $12.35 per resident day payment increase for nursing facilities in Minnesota that receive state reimbursement under Chapter 256R of Minnesota Statutes. This rate add-on applies from July 1, 2025 (or after federal approval, whichever is later) through June 30, 2026. The bill directly affects nursing facilities providing long-term care services, increasing their reimbursement rates during this specific period. The change is a temporary funding adjustment with no ongoing policy impact beyond the specified expiration date.

Maddy summaryHF 1358 authorizes Winona County mental health facilities to negotiate an additional monthly rate of up to $750 per bed (including inflation adjustments) for up to 53 beds. This supplementary rate applies specifically to housing support providers operating five facilities in Winona County that offer permanent supportive housing for adults with mental health and substance use disorders. The bill amends Minnesota law to allow counties to cover these extra costs starting July 1, 2025, beyond the standard room and board rate. It directly affects eligible Winona County providers meeting these specific facility and service criteria.

Maddy summaryHF 2254 adds a $400 "baby bonus" to Minnesota's existing child credit for each qualifying child born during the tax year. This directly affects Minnesota taxpayers with newborn children, increasing their state income tax credit. The bill modifies the child credit calculation by adding the $400 per newborn (without reducing the minimum credit amount) and allows for potential advance payments. It takes effect for tax years beginning after December 31, 2024.

Maddy summaryHF 355 increases Minnesota's maximum credit for long-term care insurance premiums paid by taxpayers. The bill raises the annual credit limit from $100 (for single filers) or $250 (for married couples filing jointly) per qualified beneficiary to $250 for single filers and $500 for married couples. This change directly affects Minnesota residents who purchase qualifying long-term care insurance policies and file state income taxes. The updated credit amount applies to taxable years beginning after December 31, 2024.

Maddy summaryHF 1582 modifies Minnesota's Teachers Retirement Association (TRA) benefits for educators. It allows teachers with 30 years of service to retire at age 60 without reduced annuity payments (previously requiring 35 years), adjusts early retirement penalties, and increases postretirement cost-of-living adjustments. The bill also raises employer contribution rates for school districts (from 13.3% to 17.3% for basic members) and increases pension adjustment revenue rates for school districts starting in 2026. These changes directly affect current and future TRA members, school districts funding retirement costs, and the state's retirement system budget.

Maddy summaryHF 2045 increases Minnesota's estate tax exemption threshold to $6 million for estates of decedents dying after June 30, 2025, and raises the combined deduction limit for qualified small business and farm property from $5 million to a new cap. This directly affects estate owners who own small businesses or farmland, allowing them to deduct more value from their taxable estate. The bill amends Minnesota Statutes sections 289A.10 and 291.016 to implement these changes, with the higher deduction cap applying only to the combined value of eligible business and farm assets. The effective date is set for estates closing after June 30, 2025.