| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; individual income; establishing a two-year income tax holiday |
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| 3 | 3 | | 1.3 for direct support professionals. |
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| 4 | 4 | | 1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 5 | 5 | | 1.5 Section 1. INCOME TAX HOLIDAY; DIRECT SUPPORT PROFESSIONALS. |
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| 6 | 6 | | 1.6 (a) Notwithstanding any law to the contrary, for taxable years beginning after December |
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| 7 | 7 | | 1.731, 2024, and before January 1, 2027, an individual who is an eligible direct support |
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| 8 | 8 | | 1.8professional may elect to receive an exemption from the individual income tax under |
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| 9 | 9 | | 1.9Minnesota Statutes, chapter 290. |
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| 10 | 10 | | 1.10 (b) An eligible direct support professional who is eligible for a refundable credit in |
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| 11 | 11 | | 1.11excess of the individual's liability for tax may still file and claim a return for a taxable year |
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| 12 | 12 | | 1.12covered by this section. |
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| 13 | 13 | | 1.13 (c) For the purposes of this section, "eligible direct support professional" means an |
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| 14 | 14 | | 1.14individual who: |
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| 15 | 15 | | 1.15 (1) was an employee, as defined in Minnesota Statutes, section 290.92, subdivision 1, |
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| 16 | 16 | | 1.16clause (3), of an eligible facility in Minnesota during the taxable year; |
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| 17 | 17 | | 1.17 (2) worked at least 1,000 hours at an eligible facility in Minnesota during the taxable |
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| 18 | 18 | | 1.18year; and |
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| 19 | 19 | | 1.19 (3) had adjusted gross income during the taxable year that did not exceed $75,000, or |
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| 20 | 20 | | 1.20$150,000 for a married taxpayer filing a joint return. |
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| 21 | 21 | | 1.21 (d) For the purposes of this section, "eligible facility" means: |
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| 22 | 22 | | 1Section 1. |
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| 23 | 23 | | REVISOR EAP/EN 25-0214501/24/25 |
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| 24 | 24 | | State of Minnesota |
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| 25 | 25 | | This Document can be made available |
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| 26 | 26 | | in alternative formats upon request |
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| 27 | 27 | | HOUSE OF REPRESENTATIVES |
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| 28 | 28 | | H. F. No. 370 |
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| 29 | 29 | | NINETY-FOURTH SESSION |
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| 30 | 30 | | Authored by Murphy and Zeleznikar02/13/2025 |
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| 31 | 31 | | The bill was read for the first time and referred to the Committee on Human Services Finance and Policy 2.1 (1) a nursing facility, as defined in Minnesota Statutes, section 256R.02, subdivision |
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| 32 | 32 | | 2.233; |
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| 33 | 33 | | 2.3 (2) an assisted living facility, as defined in Minnesota Statutes, section 144G.08, |
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| 34 | 34 | | 2.4subdivision 7; |
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| 35 | 35 | | 2.5 (3) an adult foster care licensed under Minnesota Rules, parts 9555.5105 to 9555.6265; |
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| 36 | 36 | | 2.6 (4) a community residential setting, as defined in Minnesota Statutes, section 245D.02, |
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| 37 | 37 | | 2.7subdivision 4a; or |
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| 38 | 38 | | 2.8 (5) intermediate care facilities for persons with developmental disabilities licensed under |
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| 39 | 39 | | 2.9Minnesota Statutes, sections 144.50 to 144.56. |
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| 40 | 40 | | 2.10 (e) The definitions in Minnesota Statutes, section 290.01, apply for this section. |
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| 41 | 41 | | 2.11 EFFECTIVE DATE.This section is effective for taxable years beginning after December |
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| 42 | 42 | | 2.1231, 2024, and before January 1, 2027. |
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| 43 | 43 | | 2Section 1. |
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| 44 | 44 | | REVISOR EAP/EN 25-0214501/24/25 |
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