Minnesota 2025-2026 Regular Session

Minnesota House Bill HF4647

Introduced
3/25/26  

Caption

Scholarships, dependent flexible spending accounts, and health flexible spending accounts excluded from income definition used by the homestead credit refund program.

Impact

The amendment to Minnesota Statutes aims to specifically alter how income is calculated when determining eligibility for property tax refunds. The changes are expected to increase access to these refunds for individuals and families who have previously faced challenges due to the inclusions of scholarships and flexible spending accounts in the income calculation. Excluding these specific income types will allow more households to qualify for necessary financial aid, targeting relief toward those who need it most.

Summary

House File 4647 is focused on revising the income definition utilized by the homestead credit refund program, aimed at making property tax refunds more equitable. The bill proposes to exclude certain types of income from the definition that is used to determine eligibility for homestead credit refunds. Notable exclusions include scholarships, dependent flexible spending accounts, and health flexible spending accounts. By removing these income sources from consideration, the bill seeks to assist families that might otherwise be disadvantaged under the current income calculation methods.

Contention

While HF4647 seeks to support families, there may be contention surrounding the implications of adjusting the income definition. Opponents might argue that excluding certain types of income could lead to decreased funding for public services that rely on property tax revenue. Supporters, however, contend that this move is essential for equity in tax relief and better support for middle and lower-income households. Balancing the benefits of increased access against potential funding impacts is likely to be a significant point of discussion as the bill moves through the legislative process.

Companion Bills

MN SF4961

Similar To Scholarships, dependent flexible spending accounts, and health spending accounts exclusion from the income definition used by the homestead credit refund program provision

Previously Filed As

MN SF4961

Scholarships, dependent flexible spending accounts, and health spending accounts exclusion from the income definition used by the homestead credit refund program provision

MN HF2303

Income definition used to calculate homestead credit refunds simplified.

MN S08697

Directs certain employers to establish a dependent care flexible benefits program under which a portion of employees' compensations are deposited directly into dependent care flexible spending accounts.

MN S3352

Requires same limitation on public employee contributions to medical and dependent care flexible spending accounts as provided by federal law.

MN H5316

Establishes the Housing Flexible Spending Account Act of 2025 allowing Rhode Island employers to contribute pre-tax income into a housing flexible spending account (H-FSA), for employees to be used for qualified housing expenses.

MN S1491

Requires same limitation on public employee contributions to flexible spending accounts as provided by federal law adjusted for inflation.

MN HF1643

Definition of income modified for purposes of the property tax refund.

MN SF2056

Income definition modification for purposes of a property tax refund

MN HF453

Definition of income modified for purposes of the property tax refund.

MN SB00182

An Act Concerning A Health Savings Or Flexible Spending Account For Veterinary Expenses.

Similar Bills

No similar bills found.