Minnesota 2025-2026 Regular Session

Minnesota House Bill HF3659

Introduced
2/23/26  

Caption

Taxpayers who earned Minnesota-source income while participating in immigration enforcement activities required to file an income tax return.

Impact

The implications of HF3659 could significantly alter the landscape of taxation in Minnesota, especially for those involved in immigration enforcement. By requiring these individuals to file tax returns, the bill ensures that the state captures revenue from a previously unregulated area. This move may also set a precedent for how states can manage taxation concerning income derived from specific activities, potentially influencing other areas of state tax policy. Furthermore, it could lead to increased scrutiny and oversight of financial activities related to immigration enforcement.

Summary

House File 3659 (HF3659) introduces a new requirement for taxpayers who have earned Minnesota-source income while participating in immigration enforcement activities to file an income tax return. This bill amends existing tax statutes to redefine the conditions under which certain individuals are obligated to report their income, particularly targeting those involved in immigration control efforts. The bill specifies that even non-residents who earn income through these activities must adhere to the tax filing requirements, thus expanding the scope of taxable entities in the state.

Contention

Points of contention surrounding HF3659 may stem from discussions about the ethics of taxing individuals involved in controversial enforcement actions. Critics might argue that the bill could deter participation in immigration enforcement by imposing additional financial obligations on those who may already face significant scrutiny and public backlash for their roles. Supporters, however, would assert that irrespective of the moral implications of immigration enforcement, tax obligations should apply uniformly to all individuals earning income in the state, ensuring fair revenue generation for public services.

Companion Bills

MN SF4522

Similar To Taxpayers earning Minnesota-sourced income while participating in immigration enforcement activities filing income tax returns requirement provision

Previously Filed As

MN SF4522

Taxpayers earning Minnesota-sourced income while participating in immigration enforcement activities filing income tax returns requirement provision

MN HB1000

Income tax; one-time tax credit for individual taxpayers who filed income tax returns for the 2024 and 2025 taxable years; provide

MN SF4650

Individual income tax subtraction for income earned by senior taxpayers established

MN HF3997

Individual income tax subtraction for income earned by senior taxpayers established.

MN HB112

Income tax; one-time tax credit for taxpayers who filed returns for both 2023 and 2024 taxable years; provide

MN HB228

Income tax; provide a credit for taxpayers who claim a federal earned income tax credit.

MN HB721

Income tax; provide a credit for taxpayers who claim a federal earned income tax credit.

MN HB1106

Income tax; provide a credit for taxpayers who claim a federal earned income tax credit.

MN HB510

Income tax; provide a credit for taxpayers who claim a federal earned income tax credit.

MN HB592

Income tax; provide a credit for taxpayers who claim a federal earned income tax credit.

Similar Bills

MN SF1964

Governor Tim Walz Rebate Check Act of 2023 establishment and appropriation

MN SF4522

Taxpayers earning Minnesota-sourced income while participating in immigration enforcement activities filing income tax returns requirement provision

MN HF1659

American Indian incarcerated individuals cultural program modified, community supervision reporting requirements clarified, federal law enforcement agents who transport persons exempted from definition of protective agent, and obsolete civil commitment law regarding incarcerated individuals with mental illness repealed.

MN HF3902

Eligible recipients for Minnesota housing tax credit contributions modified, and credit sunset repealed.

MN SF2673

Child tax credit advance payments repeal

MN HF4183

Requirements necessary for a health carrier to discontinue individual health plans eliminated, and state exception for a health carrier's uniform modification of coverage under an individual market health plan established.

MN SF1103

Minnesota Rehabilitation and Reinvestment Act Repealer

MN SF2103

Refundability removal of the child tax credit and working family credit