Minnesota SF4522 requires taxpayers earning Minnesota-sourced income while participating in immigration enforcement activities to file income tax.

Minnesota SF4522 amends the state's tax code to require taxpayers who earned Minnesota-sourced income while participating in immigration enforcement activities to file an income tax return. This requirement applies regardless of whether the taxpayer is a Minnesota resident or not. The bill specifies that individuals must file a return if they earned income from Minnesota sources while involved in immigration enforcement activities. This change is effective for taxable years beginning after December 31, 2025.

Minnesota SF4522 requires taxpayers earning Minnesota-sourced income while participating in immigration enforcement activities to file income tax.

Minnesota SF4522 amends the state's tax code to require taxpayers who earned Minnesota-sourced income while participating in immigration enforcement activities to file an income tax return. This requirement applies regardless of whether the taxpayer is a Minnesota resident or not. The bill specifies that individuals must file a return if they earned income from Minnesota sources while involved in immigration enforcement activities. This change is effective for taxable years beginning after December 31, 2025.