Two-year income tax holiday established for direct support professionals.

HF 370 establishes a two-year income tax exemption in Minnesota for eligible direct support professionals working in specific care facilities. It exempts qualifying workers from state income tax for tax years 2025 and 2026, provided they worked at least 1,000 hours at an eligible facility (like nursing homes, assisted living, or developmental disability facilities) and earned under $75,000 individually ($150,000 for joint filers). The exemption applies to income tax under Minnesota Statutes, chapter 290, and does not affect existing refundable credit claims. This policy directly benefits lower-income care workers in defined long-term care settings.