| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 1.1 A bill for an act | |
| 2 | 2 | 1.2 relating to taxation; individual income; providing a subtraction for gratuities paid | |
| 3 | 3 | 1.3 to employees; amending Minnesota Statutes 2024, section 290.0132, by adding a | |
| 4 | 4 | 1.4 subdivision. | |
| 5 | 5 | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: | |
| 6 | 6 | 1.6 Section 1. Minnesota Statutes 2024, section 290.0132, is amended by adding a subdivision | |
| 7 | 7 | 1.7to read: | |
| 8 | 8 | 1.8 Subd. 36.Tips; gratuities.(a) The amount of gratuities is a subtraction. | |
| 9 | 9 | 1.9 (b) For the purposes of this subdivision, "gratuities" has the meaning given in section | |
| 10 | 10 | 1.10177.23, subdivision 9. | |
| 11 | 11 | 1.11 EFFECTIVE DATE.This section is effective for taxable years beginning after December | |
| 12 | 12 | 1.1231, 2024. | |
| 13 | 13 | 1Section 1. | |
| 14 | 14 | REVISOR EAP/KR 25-0074112/13/24 | |
| 15 | 15 | State of Minnesota | |
| 16 | 16 | This Document can be made available | |
| 17 | 17 | in alternative formats upon request | |
| 18 | 18 | HOUSE OF REPRESENTATIVES | |
| 19 | 19 | H. F. No. 417 | |
| 20 | 20 | NINETY-FOURTH SESSION | |
| 21 | 21 | Authored by Franson, Repinski, Warwas, Knudsen and Gordon02/13/2025 | |
| 22 | 22 | The bill was read for the first time and referred to the Committee on Taxes |