Minnesota legislation · 94th Legislature 2025-2026
Minnesota HF3127: Expiration of the pass-through entity tax modified.
Status: In committee, April 7, 2026
What the bill says
A bill for an act relating to taxation; modifying the expiration of the pass-through entity tax; amending Minnesota Statutes 2024, sections 289A.08, subdivision 7a; 290.06, subdivision 23a.
From the introduced text, April 4, 2025:
A bill for an act relating to taxation; modifying the expiration of the pass-through entity tax; amending Minnesota Statutes 2024, sections 289A.08, subdivision 7a; 290.06, subdivision 23a. Section 1. Minnesota Statutes 2024, section 289A.08, subdivision 7a, is amended to read: Subd. 7a. Pass-through entity tax. (a) For the purposes of this subdivision, the following terms have the meanings given: (1) "income" has the meaning given in section 290.01, subdivision 19, paragraph (i). The income of a resident qualifying owner of a qualifying entity that is a partnership or limited liability company taxed as a partnership under the Internal Revenue Code is not subject to allocation outside this state as provided for resident individuals under section 290.17, subdivision 1, paragraph (a). The income of a nonresident qualifying owner of a qualifying entity and the income of a resident qualifying owner of a qualifying entity that is an S corporation, including a qualified subchapter S subsidiary organized under section 1361(b)(3)(B) of the Internal Revenue Code, are allocated and assigned to this state as provided for nonresident partners and shareholders under sections 290.17, 290.191, and 290.20; (2) "qualifying entity" means a partnership, limited liability company taxed as a partnership or S corporation, or S corporation including a qualified subchapter S subsidiary organized under section 1361(b)(3)(B) of the Internal Revenue Code that has at …
Sponsors
- Davids, Greg (R, 26B) · primary sponsor
- Jeff Dotseth (R)
- Jeff Witte (R)
- Bobbie Harder (R)
- Kristin Robbins (R)
- Drew Roach (R)
- Ben Bakeberg (R)
- Mary Franson (R)
- Andrew Myers (R)
- Aaron Repinski (R)
- Bernie Perryman (R)
- Steve Gander (R)
Latest actions
- : Authors added Perryman, Gander, Schwartz, and Knudsen
- : Author added Repinski
- : Author added Myers
- : Author added Franson
- : Motion did not prevail 90 votes needed for suspension of rules vote: 67-66
- : Motion to suspend rules
- : Authors added Roach and Bakeberg
- : Authors added Witte, Harder, and Robbins
- : Author added Dotseth
- : Introduction and first reading, referred to Taxes
Votes
- MOTIONS AND RESOLUTIONS - Niska motion Suspension of Rules (March 16, 2026): 67 yea, 66 nay, passed
Common questions
- What is HF3127?
- HF3127 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Expiration of the pass-through entity tax modified.
- What does HF3127 do?
- In its own words: A bill for an act relating to taxation; modifying the expiration of the pass-through entity tax; amending Minnesota Statutes 2024, sections 289A.08, subdivision 7a; 290.06, subdivision 23a.
- What is the status of HF3127?
- In committee as of April 7, 2026. Latest action: Authors added Perryman, Gander, Schwartz, and Knudsen (April 7, 2026).
- Who sponsored HF3127?
- Davids, Greg (R, 26B), with 11 co-sponsors.
- Where is the official record for HF3127?
- On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=HF3127&y=2025&ssn=0&b=house
Source: official Minnesota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.