Individual income tax addition for traveling expenses related to immigration enforcement required.

HF 3662 amends Minnesota's individual income tax code to require taxpayers to include certain employer-reimbursed travel expenses as taxable income. Specifically, it adds an "addition" for travel costs (like fares, meals, and lodging) paid by or reimbursed by an employer while traveling within Minnesota for immigration enforcement activities or supporting such activities. This provision applies only to expenses incurred in Minnesota and takes effect for tax years starting after December 31, 2025. The bill directly affects Minnesota taxpayers whose employers cover travel related to immigration enforcement within the state.