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SF 3739

Introduction - 94th Legislature (2025 - 2026)

Posted on 02/24/2026 09:41 a.m.

KEY: stricken = removed, old language.
underscored = added, new language.
Version List SF3739 Authors and Status
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A bill for an act
 relating to taxation; individual income; adopting the federal deduction for qualified
overtime compensation; 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. 40. new text end

new text begin Overtime income. new text end

new text begin (a) The amount of qualified overtime compensation allowed
as a deduction under section 225 of the Internal Revenue Code is a subtraction.
 new text end

new text begin (b) Notwithstanding section 225, paragraph (g), of the Internal Revenue Code, the
subtraction under this subdivision is allowed for taxable years beginning after December
31, 2028.
 new text end

new text begin EFFECTIVE DATE. new text end

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