Bill > HF370

This bill establishes a two-year income tax holiday specifically for direct support professionals working in Minnesota healthcare facilities. From January 1, 2025, through December 31, 2026, eligible direct support professionals can receive an exemption from state individual income tax if they meet certain criteria. To qualify, an individual must: (1) be an employee of an eligible facility in Minnesota, (2) work at least 1,000 hours at that facility during the tax year, and (3) have an adjusted gross income not exceeding $75,000 for single filers or $150,000 for married couples filing jointly. Eligible facilities include nursing homes, assisted living facilities, adult foster care homes, community residential settings, and intermediate care facilities for individuals with developmental disabilities. Even if a professional has a refundable tax credit exceeding their tax liability, they can still file a return. The bill defines an eligible direct support professional using existing Minnesota employment statutes and provides clear parameters for who can benefit from this tax holiday, aiming to support and incentivize workers in critical healthcare support roles.

Labor and Employment

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0370&ssn=0&y=2025