Minnesota House Bill HF417 Introduced / Bill

                    1.1	A bill for an act​
1.2 relating to taxation; individual income; providing a subtraction for gratuities paid​
1.3 to employees; amending Minnesota Statutes 2024, section 290.0132, by adding a​
1.4 subdivision.​
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:​
1.6 Section 1. Minnesota Statutes 2024, section 290.0132, is amended by adding a subdivision​
1.7to read:​
1.8 Subd. 36.Tips; gratuities.(a) The amount of gratuities is a subtraction.​
1.9 (b) For the purposes of this subdivision, "gratuities" has the meaning given in section​
1.10177.23, subdivision 9.​
1.11 EFFECTIVE DATE.This section is effective for taxable years beginning after December​
1.1231, 2024.​
1​Section 1.​
REVISOR EAP/KR 25-00741​12/13/24 ​
State of Minnesota​
This Document can be made available​
in alternative formats upon request​
HOUSE OF REPRESENTATIVES​
H. F. No.  417​
NINETY-FOURTH SESSION​
Authored by Franson, Repinski, Warwas, Knudsen and Gordon​02/13/2025​
The bill was read for the first time and referred to the Committee on Taxes​