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 corporate officers of Subchapter S corporations from the paid leave program, which is a state-mandated benefit providing paid time off for various reasons. Specifically, it amends existing law to exclude from the definition of "covered employment" and "employee" any corporate officer of a Subchapter S corporation (a type of business structure defined by the Internal Revenue Code) who directly or indirectly owns 25% or more of that corporation. This means these specific individuals will no longer be eligible for or contribute to the paid leave program.
Committee Categories
Labor and Employment
Sponsors (2)
Last Action
Author added Allen (on 03/05/2026)
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/3597/ |
| BillText | https://www.revisor.mn.gov/bills/94/2026/0/HF/3597/versions/0/pdf/ |
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