Minnesota HF4845: Aids to local governments; new fifth tier individual income tax rate established, and local government aid and county program aid appropriations increased.

What the bill says

A bill for an act relating to taxation; income; aids to local governments; establishing a new fifth tier individual income tax rate; increasing the appropriations for local government aid and county program aid; amending Minnesota Statutes 2024, sections 290.06, subdivision 2d; 477A.03, subdivisions 2a, 2b; Minnesota Statutes 2025 Supplement, section 290.06, subdivision 2c.

From the introduced text, March 27, 2026:

A bill for an act relating to taxation; income; aids to local governments; establishing a new fifth tier individual income tax rate; increasing the appropriations for local government aid and county program aid; amending Minnesota Statutes 2024, sections 290.06, subdivision 2d; 477A.03, subdivisions 2a, 2b; Minnesota Statutes 2025 Supplement, section 290.06, subdivision 2c. Section 1. Minnesota Statutes 2025 Supplement, section 290.06, subdivision 2c, is amended to read: Subd. 2c. Schedules of rates for individuals, estates, and trusts. (a) The income taxes imposed by this chapter upon married individuals filing joint returns and surviving spouses as defined in section 2(a) of the Internal Revenue Code must be computed by applying to their taxable net income the following schedule of (2) on all over deleted text begin $38,770deleted text end new text begin [ (3) on all over deleted text begin $154,020deleted text end new text begin [ (4) on all over deleted text begin $269,010deleted text end new text begin [ and] new text end new text begin [ADDED: (5) on all over $1,000,000, 10.85 percent.] new text end Married individuals filing separate returns, estates, and trusts must compute their income tax by applying the above rates to their taxable income, except that the income brackets will be one-half of the above amounts after the adjustment required in subdivision 2d. (b) …

Read the full official text

Sponsors

• Athena Hollins (D) · primary sponsor
• Aisha Gomez (D)
• Jay Xiong (D)
• Bianca Virnig (D)
• Steve Elkins (D)

Latest actions

1. April 28, 2026: Author added Elkins
2. April 9, 2026: Authors added Xiong and Virnig
3. April 7, 2026: Introduction and first reading, referred to Taxes

Common questions

What is HF4845?

HF4845 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Aids to local governments; new fifth tier individual income tax rate established, and local government aid and county program aid appropriations increased.

What does HF4845 do?

In its own words: A bill for an act relating to taxation; income; aids to local governments; establishing a new fifth tier individual income tax rate; increasing the appropriations for local government aid and county program aid; amending Minnesota Statutes 2024, sections 290.06, subdivision 2d; 477A.03, subdivisions 2a, 2b; Minnesota Statutes 2025 Supplement, section 290.06, subdivision 2c.

What is the status of HF4845?

In committee as of April 28, 2026. Latest action: Author added Elkins (April 28, 2026).

Who sponsored HF4845?

Athena Hollins (D), with 4 co-sponsors.

Where is the official record for HF4845?

On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=HF4845&y=2025&ssn=0&b=house