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 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 assets, effective for estates of decedents dying after December 31, 2025. It makes conforming changes to various state statutes to reflect this repeal, including adjustments to laws concerning tax data privacy, the definition of Minnesota tax laws, and procedures for tax assessments, refunds, and interest calculations. The bill also removes references to the estate tax in statutes related to retirement funds and the apportionment of estate taxes in probate proceedings, effectively eliminating the state's estate tax and related administrative requirements.
Committee Categories
Budget and Finance
Sponsors (4)
Last Action
Referred to Taxes (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/3818/ |
| BillText | https://www.revisor.mn.gov/bills/94/2026/0/SF/3818/versions/0/pdf/ |
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