HF 3662
Introduction - 94th Legislature (2025 - 2026)
Posted on 02/23/2026 04:48 p.m.
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A bill for an act
relating to taxation; individual income; requiring an addition for traveling expenses
related to immigration enforcement; amending Minnesota Statutes 2024, section
290.0131, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2024, section 290.0131, is amended by adding a subdivision
to read:
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Traveling expenses incurred while performing or supporting immigration
enforcement activities.
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(a) The traveling expenses of a taxpayer are an addition, provided
that the traveling expenses were:
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(1) paid for by the taxpayer's employer or paid for by the taxpayer and reimbursed by
the employer; and
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(2) incurred while traveling in Minnesota to perform immigration enforcement activities
or to provide material support to immigration enforcement activities.
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(b) For the purposes of this section, "traveling expenses" means travel fares, meals,
lodging, and other expenses incident to travel.
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This section is effective for taxable years after December 31,
2025.
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