Taxpayers who earned Minnesota-source income while participating in immigration enforcement activities required to file an income tax return.

HF 3659 requires individuals who earned income in Minnesota while participating in immigration enforcement activities or providing material support to such activities to file a Minnesota income tax return. This requirement applies even if the individual's income would normally be too low to trigger a filing obligation under standard tax rules. The bill amends Minnesota Statutes to add this specific filing requirement, which takes effect for tax years beginning after December 31, 2025.