summary
Introduced
02/23/2026
02/23/2026
In Committee
02/23/2026
02/23/2026
Crossed Over
Passed
Dead
Introduced Session
94th Legislature 2025-2026
Bill Summary
A bill for an act relating to paid leave; exempting certain S corporations from the paid leave program; amending Minnesota Statutes 2024, section 268B.01, subdivisions 15, 17.
AI Summary
This bill exempts certain individuals from the paid leave program by amending existing Minnesota law. Specifically, it adds a provision to the definition of "covered employment" and "employee" to exclude corporate officers of a subchapter S corporation, which is a type of business structure recognized under the Internal Revenue Code, if that officer owns 25 percent or more of the corporation, either directly or indirectly. This means that these specific business owners will no longer be considered employees for the purposes of this paid leave program.
Committee Categories
Labor and Employment
Sponsors (4)
Last Action
Referred to Jobs and Economic Development (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/SF/3782/ |
| BillText | https://www.revisor.mn.gov/bills/94/2026/0/SF/3782/versions/0/pdf/ |
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