Maddy summaryThis bill allows Minnesota taxpayers to subtract certain out-of-pocket medical expenses and health insurance costs from their taxable income. It directly affects residents who pay for qualifying medical care (like services covered by Medicaid) or health insurance premiums, excluding amounts already reimbursed by insurance, employer plans, or used for other tax credits. The key provision defines "medical care" broadly to include services eligible for Medicaid matching and standard health insurance as defined by federal law. The change applies to tax returns filed for years beginning after December 31, 2024.
Sponsored bills
Maddy summarySF 335 appropriates $15.567 million from state bonds to fund specific campus improvements at Minnesota West Community and Technical College. The funds will design, renovate, and equip nursing and peace officer training spaces at Granite Falls and Worthington campuses, plus student services space at Granite Falls. The bill authorizes the state to sell bonds up to this amount to cover these capital investments, as permitted under Minnesota law. This directly affects Minnesota West Community and Technical College and its Granite Falls and Worthington campuses.
Maddy summaryThis bill appropriates $863,000 from state bond proceeds to fund public infrastructure improvements in Lake Benton. The funds will directly support the city’s design, construction, and replacement of sanitary sewer, water, and storm sewer systems along U.S. Highway 75. The state authorizes the sale of up to $863,000 in bonds to provide this funding, following standard bond issuance procedures under Minnesota law. The project is intended to modernize critical infrastructure in Lake Benton’s designated corridor.
Maddy summaryThis bill appropriates $17 million in state bond funds to upgrade Fulda's water and sewer infrastructure. The city of Fulda directly benefits through a grant to design and build improvements to its sanitary sewer, stormwater, drinking water treatment, storage, distribution, and wastewater facilities. The state will sell bonds to cover the cost, with funds specifically allocated for these infrastructure projects and associated street reconstruction. The bill authorizes the commissioner of management and budget to issue the bonds under existing state law.
Maddy summarySF 217 appropriates $25 million from the general fund for Minnesota's Small Cities Assistance Account, specifically for fiscal year 2026. The funds will be distributed to qualifying small cities in July 2025 to support local transportation infrastructure projects, as outlined in Minnesota Statutes section 162.145. This is a one-time allocation, not a new program, and directly affects small cities meeting eligibility criteria under existing law. The bill does not change current rules but provides specific funding for infrastructure needs in smaller communities.
Maddy summarySF 159 creates a sales and use tax exemption for construction materials used in specific school projects within the Worthington Independent School District (District 518). It directly affects the district by allowing refunds for taxes paid on materials purchased between May 2020 and January 2028 for projects like a new intermediate school building, community education center, sports facilities, and school expansions. The bill requires vendors to collect the tax upfront but mandates refunds through the state’s existing process, funded by general state funds. This exemption applies retroactively to purchases made after May 2020.
Maddy summarySF 157 exempts sales and use tax on construction materials for specific projects in Hills-Beaver Creek Independent School District (District 671). It covers a new elementary school, gym repairs, locker rooms, a vehicle garage, and a bus garage building, applying to materials purchased between March 2024 and January 2026. The tax is collected initially but then refunded to the school district through the same process used for other qualifying projects under Minnesota law. This exemption applies retroactively to purchases made after February 29, 2024.
Maddy summaryThis bill appropriates $6,744,000 from state bond proceeds to fund infrastructure improvements in the city of Alpha. It directly affects Alpha by providing a grant for the city to design, construct, and equip upgrades to its wastewater treatment facility, water treatment and distribution systems, and streets, sidewalks, curb, and gutter. The state will issue bonds up to the full appropriation amount to finance these specific projects under Minnesota's bond statutes. The funding is targeted exclusively for physical infrastructure work within Alpha, not for general city operations.
Maddy summaryThis bill provides a refundable sales and use tax exemption for construction materials used in specific projects at the Heron Lake-Okabena Independent School District (District 330). It covers materials for projects like roof replacements, window upgrades, flooring, bathroom fixtures, and pool filter replacements purchased between May 31, 2024, and January 1, 2025. The exemption applies retroactively to qualifying purchases made after May 31, 2024, with refunds processed similarly to other tax exemptions under Minnesota law. The school district and contractors supplying materials for these listed projects directly benefit from this tax relief.
Maddy summaryThis bill provides Edgerton Public School District with a refundable sales and use tax exemption for construction materials used in specific school projects. It directly affects the Edgerton School District by allowing it to avoid paying sales tax on eligible materials purchased between January 2024 and December 2025, with refunds processed through the state. Key projects covered include new preschool classrooms, a music room, band room, gymnasium, locker rooms with storm shelters, and parking improvements. The exemption applies retroactively to purchases made after December 2023.