Zero bracket provision

SF 1195 modifies Minnesota's individual income tax brackets to adjust for inflation. It sets new base tax brackets for married couples filing jointly ($38,770 at 5.35%), single filers ($26,520 at 5.35%), and heads of household ($32,650 at 5.35%), effective for 2025 tax years. The bill also requires annual inflation adjustments to these brackets starting in 2026, rounding amounts to the nearest $10 (with $5 amounts rounded up). This directly affects all Minnesota individual income taxpayers by preventing "bracket creep" as income rises with inflation. The changes apply to both standard tax calculations and the tax tables for low-income filers under section 290.06, subdivision 2c.