SF 3767
Introduction - 94th Legislature (2025 - 2026)
Posted on 02/24/2026 09:54 a.m.
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A bill for an act
relating to taxation; individual income; allowing a state subtraction for certain
damage awards; amending Minnesota Statutes 2024, section 290.0132, subdivision
35.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2024, section 290.0132, subdivision 35, is amended to read:
Subd. 35.
Damages deleted text begin fordeleted text end new text begin ;new text end sexual harassment or abusenew text begin ; injuries from federal
immigration enforcementnew text end .
The amount of damages received under a deleted text begin sexual harassment
or abusedeleted text end new text begin qualifyingnew text end claim that is not excluded from gross income under section 104(a)(2)
of the Internal Revenue Code because the damages are not received on account of personal
physical injuries or physical sickness is a subtraction.new text begin For purposes of this subdivision,
"qualifying claim" means a sexual harassment or abuse claim, or a claim arising from injuries
caused by a federal agency conducting activities related to immigration enforcement.
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, 2025.
new text end