Minnesota 2025-2026 Regular Session

Minnesota House Bill HF3662

Introduced
2/23/26  

Caption

Individual income tax addition for traveling expenses related to immigration enforcement required.

Impact

If enacted, HF3662 would have significant implications for how individual taxpayers involved in immigration enforcement could handle travel-related expenses for tax purposes. The bill appears to serve as a form of financial support for individuals engaged in enforcement activities related to immigration, potentially increasing the state's engagement in immigration matters. By providing a tax addition for these expenses, the bill could incentivize greater participation in enforcement activities, which can raise critical questions regarding immigration policy and enforcement in the state.

Summary

House File 3662 (HF3662) is a piece of legislation aimed at modifying the individual income tax code in Minnesota specifically concerning traveling expenses incurred during immigration enforcement activities. The bill stipulates that taxpayers can request an addition for their traveling expenses if those costs were covered by their employer or reimbursed by their employer while the taxpayer was traveling in Minnesota to perform or support immigration enforcement activities. This applies to expenses such as travel fares, meals, lodging, and other travel-related costs. Importantly, these changes would become effective for tax years commencing after December 31, 2025.

Contention

The discussions surrounding HF3662 may lead to points of contention, particularly regarding the broader implications of sanctioning financial benefits tied to immigration enforcement activities. Critics might argue that this could support or encourage aggressive enforcement practices, thus intensifying ongoing debates about immigration policies and their societal impacts. Proponents, on the other hand, may advocate for the necessity of such measures to support law enforcement efforts. The nature of the bill may also raise concerns about the ethical implications of incentivizing immigration enforcement through tax benefits.

Companion Bills

No companion bills found.

Previously Filed As

MN HF2221

Individual income and corporate franchise taxes; local advertising expenses credit allowed.

MN HF3659

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

MN SF4522

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

MN HB4202

Individual income tax: exemptions; additional exemption for fetus; provide for. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

MN HF310

Dependent care individual income tax credit expanded.

MN HF3115

Individual income tax and corporate franchise tax phased out.

MN SF3301

Individual income tax and corporate tax phasing out provision

MN HB1275

Law Enforcement Identification & Immigration Training Requirements

MN HF323

Individual income tax subtraction established for expenses related to parking at a health facility.

MN HF968

Individual income tax; eligible expenses for the Minnesota education credit expanded.

Similar Bills

No similar bills found.