Minnesota HF3997: Individual income tax subtraction for income earned by senior taxpayers established.

What the bill says

A bill for an act relating to taxation; individual income; establishing a subtraction for income earned by senior taxpayers; amending Minnesota Statutes 2024, section 290.0132, by adding a subdivision.

From the introduced text, March 5, 2026:

A bill for an act relating to taxation; individual income; establishing a subtraction for income earned by senior taxpayers; amending Minnesota Statutes 2024, section 290.0132, by adding a subdivision. Section 1. Minnesota Statutes 2024, section 290.0132, is amended by adding a subdivision to read: new text begin [ADDED: Subd. 40.] new text end new text begin [ADDED: Senior subtraction.] new text end new text begin [ADDED: (a) The amount of income received by a taxpayer who attained the age of 65 or older during the taxable year is a subtraction.] new text end new text begin [ADDED: (b) For a married taxpayer filing a joint return, if either spouse attained the age of 65 or older during the taxable year, the amount of income received by the taxpayer is a subtraction.] new text end new text begin [ADDED: (c) For the purposes of this subdivision, "income" means any income included in adjusted gross income or any amount required to be added to adjusted gross income under section 290.0131.] new text end new text begin [ADDED: EFFECTIVE DATE.] new text end new text begin [ADDED: This section is effective for taxable years beginning after December 31, 2025.] new text end

Read the full official text

Sponsors

• Mike Wiener (R) · primary sponsor
• Drew Roach (R)
• Aaron Repinski (R)

Latest actions

1. April 22, 2026: Author added Repinski
2. March 9, 2026: Author added Roach
3. March 5, 2026: Introduction and first reading, referred to Taxes

Common questions

What is HF3997?

HF3997 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Individual income tax subtraction for income earned by senior taxpayers established.

What does HF3997 do?

In its own words: A bill for an act relating to taxation; individual income; establishing a subtraction for income earned by senior taxpayers; amending Minnesota Statutes 2024, section 290.0132, by adding a subdivision.

What is the status of HF3997?

In committee as of April 22, 2026. Latest action: Author added Repinski (April 22, 2026).

Who sponsored HF3997?

Mike Wiener (R), with 2 co-sponsors.

Where is the official record for HF3997?

On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=HF3997&y=2025&ssn=0&b=house