Minnesota 2025-2026 Regular Session

Minnesota House Bill HF3955

Introduced
3/5/26  

Caption

Tax refunds; tip income tax subtraction provided, Minnesota child tax credit expanded, onetime expansion of property tax refunds provided, and new fifth tier individual income tax rate established.

Impact

The proposed adjustments in HF3955 could significantly impact state revenues as well as taxpayer financial situations. The establishment of a new fifth tier income tax rate aims to redistribute the tax burden, particularly for high-income earners. Additionally, the inclusion of a subtraction for qualified tip income acknowledges the unique financial circumstances faced by individuals in service industries, potentially providing them with increased disposable income. Expanding the child tax credit further aims to support families, possibly resulting in improved economic well-being for a significant portion of Minnesota’s population.

Summary

House File 3955 is a legislative proposal aimed at revising taxation policies in Minnesota. Key components of the bill include a subtraction for certain tip income, an expansion of the Minnesota child tax credit, and the introduction of a new fifth tier individual income tax rate. This bill reflects a proactive approach to tax reform, potentially aiding families and individuals by enhancing tax benefits and addressing various income levels through adjusted tax brackets.

Contention

While HF3955 seeks to address important financial issues for various demographics, there may be points of contention among stakeholders regarding the equity of the proposed tiered tax system. Critics may argue that increasing tax rates on higher earners could discourage economic growth and investment. Moreover, debates may arise regarding the adequacy of the expansion of property tax refunds and whether the proposed changes effectively alleviate the financial burdens faced by lower-income families. The ongoing dialogue around these issues is essential as the bill moves through the legislative process, potentially leading to amendments that align better with the diverse constituents of Minnesota.

Companion Bills

No companion bills found.

Previously Filed As

MN HF3954

Tax refunds; overtime income tax subtraction provided, Minnesota child tax credit expanded, onetime expansion of property tax refunds provided, and new fifth tier individual income tax rate established.

MN HF4890

Minnesota child credit expanded, and fifth tier and rate on the individual income tax established.

MN HF4845

Aids to local governments; new fifth tier individual income tax rate established, and local government aid and county program aid appropriations increased.

MN SF2867

Fifth tier of the individual income tax establishment at a rate sufficient to offset lost federal Medicaid funds

MN HF11

Fifth tier of individual income tax established at a rate sufficient to offset lost federal Medicaid funds.

MN HF2591

Fifth tier of individual income tax at a rate sufficient to offset lost federal Medicaid funds established.

MN HF812

Individual income tax rates modified, and zero bracket provided.

MN HF415

Individual income tax subtraction for provided overtime pay.

MN HF3999

Individual income tax subtraction for income earned by taxpayers with three or more children established.

MN HB657

Income Taxes; to provide a one-time refundable income tax credit to qualified taxpayers

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