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SF 589

as introduced - 94th Legislature (2025 - 2026) Posted on 01/28/2025 09:24am

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
 relating to taxation; individual income; providing a subtraction for overtime pay;
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 Overtime pay. new text end

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

new text begin (b) For the purposes of this subdivision, "overtime pay" means wages, salaries, tips, and
other employee compensation earned for hours worked in any workweek in excess of the
maximum workweek applicable to the employee under chapter 177 or United States Code,
title 29, section 207.
 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

Minnesota Office of the Revisor of Statutes, Centennial Office Building, 3rd Floor, 658 Cedar Street, St. Paul, MN 55155