Minnesota SF46 exempts income of certain nonresident employees from state income tax withholding.

Minnesota SF46 provides an exemption from state income tax withholding for certain nonresident employees. This exemption applies to wages earned by individuals who reside in another state, work in Minnesota for 30 or fewer days in a taxable year, and meet specific conditions. The bill defines "qualifying nonresident individual" and outlines the circumstances under which income is exempt from withholding. The exemption is effective for taxable years beginning after December 31, 2025.

Minnesota SF46 exempts income of certain nonresident employees from state income tax withholding.

Minnesota SF46 provides an exemption from state income tax withholding for certain nonresident employees. This exemption applies to wages earned by individuals who reside in another state, work in Minnesota for 30 or fewer days in a taxable year, and meet specific conditions. The bill defines "qualifying nonresident individual" and outlines the circumstances under which income is exempt from withholding. The exemption is effective for taxable years beginning after December 31, 2025.