Maddy summarySF 1968 modifies Minnesota's individual income tax structure by increasing the first tax bracket threshold from $38,770 to $47,620 for married couples filing jointly, while lowering the tax rate for that bracket from 5.35% to 2.8%. This change directly affects Minnesota taxpayers earning between $38,770 and $47,620 annually, reducing their tax burden on that portion of income. The bill also updates the inflation adjustment mechanism for tax brackets (effective 2026) to automatically adjust future brackets based on inflation, rounding to the nearest $10. These changes apply to taxable years beginning after December 31, 2024, for the rate modification.
Sen. Jordan Rasmusson
Sponsored bills
Maddy summaryThis bill creates a tax reduction for Minnesota residents aged 65+ who receive retirement income. It allows eligible taxpayers to subtract up to $150,000 annually from their taxable income if married filing jointly (both spouses 65+), or up to $75,000 for other eligible retirees. The provision applies to qualified retirement plan distributions under IRS codes 401 and 408. It becomes effective for tax years starting after December 31, 2024.
Maddy summarySF 2010 would reduce Minnesota's individual income tax rates by one percentage point across all tax brackets for the 2025-2026 and 2026-2027 tax years. It directly affects all Minnesota individual income taxpayers, including married couples filing jointly, single filers, and heads of household, by lowering their tax rates on every dollar of taxable income. The bill amends Minnesota Statutes section 290.06 to adjust specific tax rates - for example, reducing the lowest rate from 5.35% to 4.35% and the highest rate from 9.85% to 8.85% - applying uniformly to all income levels. This change would decrease tax liability for eligible filers without altering the structure of income brackets.
Maddy summarySF 2011 would amend Minnesota's state income tax law to allow taxpayers to subtract the full amount of their Social Security benefits that is taxable under federal law from their state taxable income, eliminating current income-based phaseouts and maximum limits. Previously, higher-income taxpayers saw their subtraction reduced (e.g., by 10% for each $4,000 over thresholds), but this bill removes those restrictions. It directly affects Minnesota residents who receive Social Security benefits and file state tax returns, particularly those with higher incomes who previously faced reduced benefits. The change takes effect for tax years beginning after December 31, 2024.
Maddy summaryThis bill requires Minnesota's commissioner of public safety to amend driver medical rules by January 2026. It allows physicians to certify drivers who experienced loss of consciousness (e.g., from seizures) based on specific medical history: either no antiseizure medication or seizures for 10+ years (for epilepsy history), or no medication or episodes for 5+ years (for single nonepileptic seizures). The certification would confirm minimal risk of recurrence, eliminating the need for further physician review. This directly affects drivers with seizure-related medical histories seeking to maintain or regain driving privileges.
Maddy summarySF 1810 requires Minnesota's Human Services Commissioner to update state disability waiver plans by December 2025 to allow billing for certain direct care services when participants travel out of state or attend out-of-state college. Specifically, it would clarify that services like respite, night supervision, and individualized home supports without training can be authorized and billed during these temporary out-of-state stays. This directly affects disability waiver participants who travel or attend school outside Minnesota, ensuring uninterrupted access to covered services. The bill adjusts billing rules to accommodate temporary out-of-state needs without changing the services themselves.
Maddy summaryThis bill allows liquor store owners who operate multiple locations under a single license to transfer wine between their own stores. It requires written notice to the wine wholesaler and the state alcohol enforcement agency, and limits transfers to one per store every three months. The change applies specifically to businesses holding an off-sale liquor license in Minnesota. This amendment simplifies inventory management for multi-location licensees by removing previous restrictions on internal wine transfers.
Maddy summarySF 1795 authorizes the state to issue up to $25.7 million in bonds to fund a new nonsecure juvenile detention facility in Moorhead, Clay County. The bill appropriates these bond proceeds directly to Clay County for designing, constructing, furnishing, and equipping the facility. This legislation provides state funding through bond sales (not new taxes) to replace or upgrade existing juvenile detention infrastructure in the county.
Maddy summaryThis bill modifies Minnesota's standards for out-of-home respite care services for children, allowing licensed providers to offer these services in unlicensed residential settings under specific conditions. It requires background checks for all individuals, annual assessments by case managers of the residential environment, and written authorization from a child's legal representative each year. The bill limits services to no more than four children at a time (with sibling sharing permitted), restricts service duration to 46 days per year per child, and prohibits services to adults over 21 in the same residence. Providers must maintain detailed documentation of all compliance requirements, with the changes effective January 1, 2026, or after federal approval.
Maddy summarySF 1747 repeals automatic annual increases to Minnesota's motor fuels excise taxes that would have adjusted based on construction costs. It freezes current tax rates for gasoline, E85, M85, and other fuels at their 2025 levels, eliminating the requirement to raise taxes by up to 3% each year. This directly affects all Minnesotans who purchase gasoline or alternative fuels, as their tax rates will no longer automatically increase. The bill also requires transferring funds from the General Fund to the Highway User Tax Distribution Fund to offset revenue losses from the tax freeze, effective July 1, 2025.