Bill > HF379

This bill establishes a two-year income tax holiday specifically for eligible police officers in Minnesota, covering taxable years from 2025 to 2026. To qualify, a police officer must have worked at least 1,000 hours in Minnesota during the tax year as a peace officer (as defined in state law) and have an adjusted gross income under $75,000 for single filers or $150,000 for married couples filing jointly. During this period, qualifying officers can elect to be exempt from paying state individual income tax. Even if an officer is eligible for a refundable tax credit that exceeds their tax liability, they may still file a tax return. The bill defines an eligible police officer using specific criteria related to hours worked, job classification, and income level, and applies standard definitions from Minnesota tax statutes. The tax holiday is designed to provide financial relief and recognition for law enforcement professionals working in the state during the specified two-year period.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0379&ssn=0&y=2025