Minnesota’s Revenue Department must offer taxpayers a free online way to file individual state returns, with access to several common credits.
Minnesota taxpayers can file individual state income tax returns online for free through a system on the Revenue Department website.
People or organizations convicted of public program fraud owe a tax equal to the money the court says they obtained through the fraud.
Taxpayers can claim a Minnesota credit for eligible care costs, with limits based on the number of people cared for and the taxpayer’s income.
The revenue commissioner must provide a free electronic system for filing individual Minnesota income tax returns. Individual taxpayers may use the system to file Minnesota income tax returns. The system must be available on the Revenue Department website, with no income limit for access. The commissioner may hire a software vendor, but that vendor cannot offer paid Minnesota individual tax preparation for tax years when the system is active. The commissioner must coordinate with federal free filing systems when feasible. The system must be available for tax years beginning after December 31, 2026.
The law imposes a tax equal to the program fraud amount on a person or organization convicted of public program fraud. The rule covers a person or organization convicted in state or federal court of fraud involving a public program. The tax applies regardless of restitution, other taxes, or penalties imposed or paid. If multiple people or organizations are convicted of the same fraud, they share responsibility for the amount. The tax applies to fraud convictions made after December 31, 2025.
The law allows a taxpayer to claim a credit for eligible dependent care expenses. Taxpayers may claim eligible work-related care expenses for qualifying people, as defined by federal law with a Minnesota rule for certain family assistance payments. Eligible expenses are capped at $3,000 for one qualifying person or $6,000 for two or more, and those limits are reduced by certain employer-provided care payments excluded from income. The credit starts at 35 percent and drops as adjusted gross income rises, to a minimum of 20 percent. It is also reduced by five percent of income above $65,610, an amount adjusted for inflation. Any credit above the taxpayer’s state tax bill is refunded. These credit rules apply to tax years beginning after December 31, 2025.
No hearings or votes scheduled.