Transcript Highlights:

• workers across Minnesota Social workers across Minnesota step<00:12:01.839> into<00:12:02.240
• to engage in immigration enforcement pay Minnesota income taxes for the time they lived and worked here
• <00:36:34.720> time<00:36:34.800> that Minnesota income taxes for the time that Minnesota
• Representative Hollins responded that Minnesota residents already pay income taxes, and protesters are
• of income tax. Thank you. of income tax. Thank you.

Bills: HF3611, HF3659, HF3909

Keywords: taxation, income tax, damage awards, sexual harassment, abuse claims, immigration enforcement, taxpayers, file income tax return, Minnesota-source income, tax regulations, detention facilities, gross revenues, private prisons, Minnesota law, 1183, house

Summary: The committee first approved the March 3, 2026 minutes and then laid over House File 3611 for possible inclusion in the 2026 tax bill. Representative Finke described HF 3611 as creating a state income tax withholding deduction for damages awarded to individuals in lawsuits against federal agents such as ICE or CBP, including emotional and financial awards. There was no public testimony or member discussion on the bill before it was laid over. The committee then took up House File 3909, which Representative Hansen said would impose a 50% tax on the gross receipts of detention centers operated by private nongovernmental entities. Hansen argued the measure would recapture public money, deter what he characterized as misuse of taxpayer dollars, and target profits made by private detention contractors such as GEO Group and CoreCivic. He also cited projected revenues and profits for those companies and said the bill was a response to human rights and civil rights concerns tied to private detention operations. Testimony on HF 3909 included support from Nancy Fitz Simmons, a Minnesota State University, Mankato social work professor, who said social workers see the effects of these issues across the state and that the bill could return money to Minnesotans in need. Representative Swedzinski opposed the bill’s impact on the Appleton facility and emphasized local jobs and economic opportunity, while Representative Lee said Minnesota should seek better economic options than jail-related work. Representative Holland supported the bill as a way to offset costs to families and the state from detentions and deportations. Representative Weiner questioned the bill’s revenue potential and criticized the 50% gross-receipts tax as politicizing taxes. Representative Hansen responded that similar proposals were being explored in Washington and California and that the bill was intended to stand up to large corporate interests. The bill was laid over for possible inclusion in the 2026 tax bill.

Transcript Highlights:

• Beth Johnston from the League of Minnesota Cities continued: “The main source of revenue for cities.
• income sources.
• And what this bill would do is cut out all of those additional income sources that taxpayers have to
• Um and you non-taxable income sources.
• <01:03:44.640> sources all of those additional income sources all of those additional income

Bills: HF2715, HF2499, HF3420, HF3657, HF2303

Keywords: HF2715, homestead credit refund, property tax refund, property tax relief, homeowner tax relief, homestead credit, co-pay reduction, Minnesota property taxes, tax rebate, state refund, income thresholds, inflation adjustment, property tax circuit breaker, housing affordability, elderly homeowners, fixed income, taxation, Minnesota Statutes 290A.04, renters credit, income tax

Transcript Highlights:

• source of income, is exempt from state income tax.
• <00:29:56.760> from throughout the state of Minnesota from throughout the state of Minnesota
• <00:41:35.720> people like we want to help loow income people like we want to help loow income
• Thank you. ...their total Minnesota gross receipts from those same four years.
• So if we want to drive growth in Minnesota, we need to drive research and development here.

Bills: HF4, HF173

Keywords: tax relief fund, budget surplus, surplus revenue, tax rebate, tax refund, one-time refund, income tax, property tax, constitutional amendment, Minnesota Constitution, general fund, budget reserve, taxpayer relief, state surplus, fiscal forecast, wealthy taxpayers, high-income exclusion, 2026 ballot, referendum, surplus distribution

Transcript Highlights:

• , in Minnesota, in Minnesota, is<00:15:05.720> Empire,<00:15:05.875> [clears throat]
• <00:20:56.000> They're basic middle-income family. They're basic middle-income family.
• it's a burden on Minnesota families. it's a burden on Minnesota families.
• We also understand the higher incomes and stuff like that. This is addressing middle-income people.
• household income of 19,000. household income of 19,000.

Bills: HF495, HF4321, HF3902, HF4161, HF3755

Keywords: day care, tax subtraction, child care costs, licensed child care, dependent care assistance, HF4321, dependent care assistance programs, gross income exclusion, federal conformity, Internal Revenue Code, individual income tax, Minnesota tax law, tax conformity, child care assistance, employer-provided dependent care, taxable income, state income tax, retroactive tax change, family care benefits, housing tax credit

Transcript Highlights:

• Paul, Minnesota.
• 00:51:53.680> fixed on on fixed on on fixed incomes<00:51:55.599> um incomes um incomes
• Like, what would the household income be? Family of four—how much income could they have?
• or less of area median income.
• Was the rate of 25% in Minnesota?

Bills: HF1277, HF812, HF457, HF633

Keywords: data centers, tax exemption, Minnesota statutes, economic development, employment growth, income tax, tax brackets, tax adjustments, Minnesota, tax policy, underutilized buildings, adaptive reuse, building conversion, historic preservation, downtown revitalization, vacant property, vacancy reduction, refundable tax credit, income tax credit, grant in lieu of credit

Transcript Highlights:

• income, so the maximum credit based on earned income is $379 in 2025.
• <00:01:28.200> tax have two sort of refundable income tax have two sort of refundable income
• > the<00:02:03.840> maximum $948 of earned income so the maximum $948 of earned income
• <00:02:05.439> is credit based on earned income is credit based on earned income is $379<00
• <00:02:41.800> credit that the federal earned income credit that the federal earned income

Bills: HF2254, HF2302, HF2502, HF2315, HF2475, HF2086

Keywords: HF2254, Minnesota child credit, baby bonus, child tax credit, income tax, individual income tax, tax relief, newborn, birth credit, family tax credit, tax refund, advance payment, Department of Revenue, taxable year, parenting, families with children, child credit, state regulations, families, taxation

Transcript Highlights:

• Minnesota has a voluntary program, and taxpayers want to do the right thing for Minnesota.
• Under current law, non-residents are required to file a Minnesota income tax return if their Minnesota
• source income is greater than the standard deduction amount for a single taxpayer.
• the state income tax on their compensation in Minnesota if they work in Minnesota for thirty days or
• Safe harbor for nonresidents before they have to file a personal income tax in Minnesota.

Bills: HF2048, HF2360, HF2006, HF950, HF912, HF3140, HF2931

Keywords: individual income tax, retirement contributions, tax corrections, annuity contracts, tax year attribution, tax credit, economic development, community investment, data disclosure, Minnesota regulations, tax increment financing, municipal authority, job creation, transferred increment, public hearing, nonresident employees, income tax exemption, Minnesota taxation, employment duties, tax withholding

Bills: HF3127, HF3524, HF3525, HF3754

Keywords: taxation, pass-through entity, qualifying owner, partnership, S corporation, tax return, overtime compensation, tax deduction, income tax, federal regulations, tax reform, tip income, federal tax deduction, Minnesota Statutes, individual income, employer contributions, Trump accounts, federal law, gross income exclusion, 1183

Transcript Highlights:

• Minnesota Energy Alley is about developing a kind of Silicon Valley of clean energy in Minnesota.
• with clean energy economy Minnesota with clean energy economy Minnesota executive<00:03:25.560><
• through Minnesota Energy Alley, alongside six companies that we have attracted to Minnesota through
• through Minnesota Energy Alley, alongside six companies that we have attracted to Minnesota through
• Minnesota deed the Northwest Minnesota Minnesota deed the Northwest Minnesota Regional<00:56:27.760

Bills: HF1013, HF1598, HF1656, HF2162

Keywords: energy, economic development, funding, renewable resources, Clean Energy Economy Minnesota, air ventilation, geothermal, school financing, Minnesota Climate Innovative Finance Authority, geothermal energy, renewable energy, construction funding, Como Zoo, energy efficiency, HF2162, Minnesota, planning grants, renewable development account, clean energy, Department of Commerce

Transcript Highlights:

• In Minnesota, about one in four children live in low-income families.
• In Minnesota, about one in four children live in low-income families.
• In Minnesota, about one in four children live in low-income families.
• on the types of income that are largely concentrated. role Minnesota tax policy can play in role Minnesota
• Minnesota to include business income Minnesota to include business income that<00:29:42.679>

Bills: HF4621, HF4123, HF4616, HF1183

Keywords: child tax credit, financial assistance, low-income families, state revenue, tax policy, net investment income, taxation, business income, self-employment, tax increase, wealth tax, fairness, public services, high-income earners, economic equity, Internal Revenue Code, employee classification, federal law, Minnesota statutes, 1183

Transcript Highlights:

• uh income tax return if their Minnesota<00:59:15.440> source<00:59:15.760> income<00:59
• :16.160> was<00:59:16.799> greater<00:59:17.119> than Minnesota source income was
• greater than Minnesota source income was greater than the<00:59:17.520> standard<00:59:17.760
• And so my understanding is, if you earn income in Minnesota, you are required to pay income tax, but
• And so my understanding is, if you earn income in Minnesota, you are required to pay income tax, but

Bills: HF2048, HF2360, HF2006, HF950, HF912, HF3140, HF2931

Keywords: individual income tax, retirement contributions, tax corrections, annuity contracts, tax year attribution, tax credit, economic development, community investment, data disclosure, Minnesota regulations, tax increment financing, municipal authority, job creation, transferred increment, public hearing, nonresident employees, income tax exemption, Minnesota taxation, employment duties, tax withholding

Transcript Highlights:

• fall short of the need in 2022 Minnesota fall short of the need in 2022 Minnesota Count's<00:20:
• We own Cedar Point Resort in lovely Marcel, Minnesota.
• We own Cedar Point Resort in lovely Marcel, Minnesota.
• board of the community Minnesota board of the community Minnesota resorters<00:51:28.559> and
• people who are living on a fixed income people who are living on a fixed income who<00:58:28.640

Bills: HF1359, HF1829, HF290, HF1933, HF926

Keywords: solid waste management, resource management account, environmental fund, taxation, Minnesota statutes, homestead, property tax, classification, disability, resort properties, recreational use, commercial property, tax refund, estimated tax, interest on refunds, income tax, corporate franchise tax, S corporation, partnership, corporation

Transcript Highlights:

• With over 1.6 million electric customers in Minnesota, our customer mix is made up of all income levels
• With over 1.6 million electric customers in Minnesota, our customer mix is made up of all income levels
• At Minnesota Power because we serve some of the lowest-income counties in the state.
• In several greater Minnesota counties, energy burdens are above 60% of household income.
• In several greater Minnesota counties, energy burdens are above 60% of household income.

Bills: HF3458, HF3777, HF3778, HF3912

Keywords: electric utilities, service areas, Tribal lands, Minnesota statute, energy regulation, utility rates, public utilities, Public Utilities Commission, PUC, ratepayer, consumer protection, affordable energy, energy affordability, ability to pay, just and reasonable rates, rate regulation, electric rates, natural gas rates, energy conservation, renewable energy

Summary: The committee approved the March 5, 2026 minutes and then took up House File 3458, as amended, which would exempt tribes from utility exclusive rights and assigned service areas. The bill’s author and the Upper Sioux community chairman said the measure was prompted by a dispute over a solar project at the tribal casino and argued the issue is really about tribal sovereignty, not solar, citing tribal civil regulatory authority and prior court cases. The amendment A1 was adopted before testimony. Testimony was split. Chairman Kevin Jensel of the Upper Sioux community strongly supported the bill, saying the tribe should not be forced to follow utility service territories and that the state should correct a long-standing omission in law. Derek Mo of the Minnesota Rural Electric Association opposed the bill, warning it would undermine the regulatory compact, reliability, long-term planning, and financing for electric service, especially in tribal areas. Justin Johns of East Central Energy also opposed the bill, but emphasized that many cooperatives have productive tribal partnerships and said his co-op has worked successfully with the Mille Lacs Band on solar, resilience, and workforce efforts; he cautioned that removing service obligations could leave difficult-to-serve areas underinvested. Members discussed whether the Public Utilities Commission process already underway should be allowed to resolve the dispute and whether the bill’s scope could extend beyond the current solar issue. The chair responded that the bill was a legislative approach to a problem that had not been resolved and said the amendment addressed concerns about removing the obligation to serve. A roll call was requested, and the committee voted to re-refer House File 3458, as amended, to the General Register.

Transcript Highlights:

• Minnesota operations. Thank you. Minnesota operations. Thank you.
• change, small businesses in Minnesota change, small businesses in Minnesota will<00:41:48.160>
• Minnesota businesses to uh get the full Minnesota businesses to uh get the full full<00:42:14.800>
• associated with investing in Minnesota. associated with investing in Minnesota.
• targeted towards just Minnesota targeted towards just Minnesota companies<01:26:02.719> and

Bills: HF3127, HF3816, HF3814, HF3815, HF3817

Keywords: taxation, pass-through entity, qualifying owner, partnership, S corporation, tax return, corporate franchise tax, individual income tax, research expenditures, federal compliance, Minnesota Statutes, income tax, corporate tax, section 179, federal conformity, HF3815, Minnesota taxes, tax conformity, Internal Revenue Code, IRC conformity

Transcript Highlights:

• the source be the county transportation sales and use tax, that is Minnesota Statutes 297A.993, and
• This is about Minnesota.
• This is about Minnesota.
• This is about Minnesota.
• This is about Minnesota.

Bills: HF192, HF268, HF1214, HF494

Keywords: Minnesota income tax, dependent exemption, personal income tax, tax relief, family tax relief, children, dependents, tax deduction, tax exemption, state revenue, inflation indexing, tax year 2025, taxable income, household tax policy, family tax credit, HF268, Joshua Schmidt Memorial Highway, memorial highway, highway naming, road designation

Transcript Highlights:

• It ensures no single energy source is imposed in Minnesota households and businesses because one-size-fits-all
• source is imposed in Minnesota<00:14:56.240> households<00:14:56.720> and<00:14:56.959
• Minnesota.
• ownership uh in the state of Minnesota. ownership uh in the state of Minnesota.
• Minnesota. That's 900. Minnesota. That's 900.

Bills: HF4234, HF484, HF483, HF2614

Keywords: HF4234, Minnesota private activity bonds, tax-exempt bonds, bond cap, aggregate bond limitation, residential rental projects, multifamily housing, affordable housing finance, housing bonds, public finance, bond allocation, private activity bond cap, Minnesota Statutes 474A.02, tax committee, natural gas, gas hookups, residential construction, energy policy, local control, state preemption

Transcript Highlights:

• Madam Chair, members, Teresa Nelson for the ACLU of Minnesota. Ms.
• But in Minnesota, child support is a very important issue.
• That includes the income of both parents.
• Such otherwise non-public data includes income and expenses, information for income-producing properties
• We have included in our bill that in Minnesota, if you own an income-producing property—meaning that

Bills: HF2233, HF1524, HF1893, HF1396, HF2456, HF2959, HF2300, HF2412, HF3022, HF2825, HF1862, HF1373, HF1039, HF3070

Keywords: Uniform Special Deposits Act, special deposit, banking law, financial institutions, escrow, escrow account, trust account, security deposit, beneficiary, depositor, creditor process, garnishment, attachment, levy, setoff, recoupment, financial market infrastructure, retirement benefits, compensation, earnest money

Transcript Highlights:

• screened out is found in Minnesota screened out is found in Minnesota statute statute statute 326.3381
• We put the detectives in Minnesota.
• Parent representation in Minnesota is inequitable across the state.
• Parent representation in Minnesota is inequitable across the state.
• <00:41:24.400> to managers do in the state of Minnesota to managers do in the state of Minnesota

Bills: HF2233, HF1524, HF1893, HF1396, HF2456, HF2959, HF2300, HF2412, HF3022, HF2825, HF1862, HF1373, HF1039, HF3070

Keywords: Uniform Special Deposits Act, special deposit, banking law, financial institutions, escrow, escrow account, trust account, security deposit, beneficiary, depositor, creditor process, garnishment, attachment, levy, setoff, recoupment, financial market infrastructure, retirement benefits, compensation, earnest money

Transcript Highlights:

• <00:50:09.720> statute<00:50:10.400> 518a Minnesota statute 518a Minnesota statute 518a
• <00:51:34.319> is the best way to do it in Minnesota is the best way to do it in Minnesota
• Chair Scott continued: In Minnesota, child support is now determined on income shares, so the entire
• income and expenses information<00:58:51.720> for<00:58:51.920> income<00:58:52.319>
• income-producing property, meaning that if your property generates a rental income stream, which is

Bills: HF2233, HF1524, HF1893, HF1396, HF2456, HF2959, HF2300, HF2412, HF3022, HF2825, HF1862, HF1373, HF1039, HF3070

Keywords: Uniform Special Deposits Act, special deposit, banking law, financial institutions, escrow, escrow account, trust account, security deposit, beneficiary, depositor, creditor process, garnishment, attachment, levy, setoff, recoupment, financial market infrastructure, retirement benefits, compensation, earnest money

Transcript Highlights:

• He said the biggest challenge in Greater Minnesota, and not just Greater Minnesota, but across Minnesota
• <00:12:04.560> in dentists in the state of Minnesota in dentists in the state of Minnesota
• Rural Minnesota is a big part of that.
• Chair. treatment and Rural Minnesota is a big treatment and Rural Minnesota is a big part<00:21:08.679
• <00:54:26.000> state general manager of the Minnesota state general manager of the Minnesota

Bills: HF1833, HF148, HF1127, HF1227, HF1681, HF1974, HF1106, HF1016, HF2197

Keywords: sales tax, education funding, construction, Aitkin Public Schools, tax exemption, refundable credit, HF148, use of force training, deadly force, peace officer training, police training, law enforcement, POST Board, Board of Peace Officer Standards and Training, scenario-based training, de-escalation, defensive tactics, force-on-force training, stress management, officer wellness