summary
Introduced
02/19/2026
02/19/2026
In Committee
02/19/2026
02/19/2026
Crossed Over
Passed
Dead
Introduced Session
94th Legislature 2025-2026
Bill Summary
A bill for an act relating to estate taxation; repealing the estate tax and making conforming changes; amending Minnesota Statutes 2024, sections 13.4963, subdivision 2; 270B.01, subdivision 8; 270B.03, subdivision 1; 289A.01; 289A.02, subdivision 5; 289A.35; 289A.38, subdivision 7; 289A.50, subdivision 1; 289A.56, subdivision 3; 354A.11; 356.401, subdivision 1; 524.3-916; 524.3-1001; repealing Minnesota Statutes 2024, sections 270C.585; 289A.10; 289A.18, subdivision 3; 289A.19, subdivision 4; 289A.20, subdivisions 3, 3a; 289A.30, subdivision 2; 289A.55, subdivision 7; 291.005; 291.01; 291.016; 291.03, subdivisions 1, 1a, 1d, 8, 9, 10, 11; 291.031; 291.075; 291.12, subdivisions 1, 2, 3; 291.13, subdivisions 1, 3; 291.16; 291.21, subdivision 1; 291.215, subdivision 1; 291.27; Minnesota Statutes 2025 Supplement, section 289A.20, subdivision 4.
AI Summary
This bill repeals Minnesota's estate tax, which is a tax on the transfer of a deceased person's property, and makes conforming changes to various state laws. The estate tax is a tax levied on the value of a person's assets at the time of their death. The bill amends several sections of Minnesota Statutes to remove references to the estate tax and adjust related provisions, such as those concerning tax data disclosure, the definition of Minnesota tax laws, and the procedures for filing and paying taxes. It also repeals numerous sections of Minnesota Statutes that specifically dealt with the estate tax, including those related to its imposition, rates, definitions, and collection. These changes are effective for estates of individuals who die after December 31, 2025.
Committee Categories
Budget and Finance
Sponsors (6)
Drew Roach (R)*,
Ben Davis (R),
Elliott Engen (R),
James Gordon (R),
Bryan Lawrence (R),
Mike Wiener (R),
Last Action
Author added Lawrence (on 02/23/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.revisor.mn.gov/bills/94/2026/0/HF/3537/ |
| BillText | https://www.revisor.mn.gov/bills/94/2026/0/HF/3537/versions/0/pdf/ |
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