Rep. Jim Joy

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 126 allows legally carried firearms at Minnesota's State Fairgrounds by amending statutes to prevent the State Agricultural Society (which operates the fairgrounds) from banning lawful firearm possession. The bill clarifies that fairgrounds bylaws cannot prohibit firearms consistent with Minnesota's gun laws, while maintaining existing rules for private establishments (like requiring conspicuous "no guns" signs at entrances). It directly affects attendees, vendors, and staff at the State Fairgrounds, ensuring they can carry legally permitted firearms there. The changes take effect August 1, 2025, and do not override rules for parking areas or peace officer access.

Maddy summaryHF 304 repeals the automatic annual increases to Minnesota's motor fuels excise taxes that were previously tied to the Minnesota Highway Construction Cost Index. The bill removes the requirement that gasoline, E85, M85, and other fuel tax rates adjust each August based on construction cost changes, meaning these taxes will no longer automatically rise each year. This directly affects fuel retailers and consumers by freezing the tax rates at current levels (e.g., 25 cents per gallon for standard gasoline) unless new legislation changes them. The change takes effect July 1, 2025, and applies to all motor fuels subject to the state's excise tax.

Maddy summaryHF 305 amends Minnesota law regarding blackout special license plates by changing where the $30 annual contribution from plate applicants is deposited. The bill modifies Minnesota Statutes section 168.1287, specifying that these contributions must now go to the highway user tax distribution fund (under section 299A.705) instead of the previous account. This change affects individuals who purchase blackout special license plates, as it redirects the $30 annual fee they pay. The bill does not alter the fee amount, eligibility requirements, or plate design - only the fund receiving the contributions. The amendment takes effect July 1, 2025.

Maddy summaryHF 154 modifies Minnesota's individual income tax structure by lowering the first tax rate tier from 5.35% to 2.8% for all filer types. It increases the income threshold for this rate to $47,620 for married couples filing jointly, $32,570 for single filers, and $40,100 for heads of household. This change applies to taxable income earned in years beginning after December 31, 2024. The bill directly affects all Minnesota residents who file individual income tax returns, reducing taxes for those earning within the new first-tier bracket. The rate adjustment is part of the state's annual tax bracket inflation adjustment process.

Maddy summaryHF 153 reduces all Minnesota individual income tax rates by one percentage point across every tax bracket. It directly affects all Minnesota residents who pay state income tax, lowering their tax burden for all income levels. The bill amends Minnesota Statutes section 290.06 to adjust rates uniformly, such as changing the lowest bracket from 5.35% to 4.35% for married couples filing jointly. This is a direct policy change to the state's tax code with no additional provisions or exemptions.

Maddy summaryThis bill modifies Minnesota's individual income tax code to clarify that compensation for National Guard and reserve military service qualifies for a tax subtraction. It specifically defines "active service" to include state-activated duty (e.g., disaster response), federally funded service under Title 32, and Active Guard Reserve (AGR) program pay. The change directly affects Minnesota National Guard members, members of neighboring state National Guard units (North Dakota, South Dakota, Iowa, Wisconsin), and other U.S. military reservists performing qualifying service. The policy takes effect for tax years starting after December 31, 2024.

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.