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SF 587

Introduction - 94th Legislature (2025 - 2026)

Posted on 01/28/2025 09:24 a.m.

KEY: stricken = removed, old language.
underscored = added, new language.
Version List SF587 Authors and Status
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Engrossments
Introduction
PDF
Posted on 01/23/2025
Line numbers 1.1 1.2 1.3 1.4 1.5
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A bill for an act
 relating to taxation; individual income; providing a subtraction for gratuities paid
to employees; amending Minnesota Statutes 2024, section 290.0132, by adding a
subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 290.0132, is amended by adding a subdivision
to read:


new text begin Subd. 36. new text end

new text begin Tips; gratuities. new text end

new text begin (a) The amount of gratuities is a subtraction.
 new text end

new text begin (b) For the purposes of this subdivision, "gratuities" has the meaning given in section
177.23, subdivision 9.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2024.
 new text end