Two-year income tax holiday established for certain police officers.

HF 379 creates a two-year income tax exemption for eligible Minnesota police officers. It applies to taxable years 2025-2026 for officers who worked at least 1,000 hours as a peace officer in Minnesota during the year and had adjusted gross income under $75,000 (or $150,000 for joint filers). The exemption allows qualifying officers to file tax returns without owing state income tax for those years. This policy directly affects lower-to-moderate income sworn police officers meeting the specified hours and income thresholds.