Rep. Ben Bakeberg

Maddy summaryThis bill aligns Minnesota's state tax law with the federal tax treatment of tip income. It adds a provision allowing Minnesota taxpayers to deduct qualified tips under the federal Internal Revenue Code (section 224) as a subtraction from taxable income. The deduction applies to taxable years beginning after December 31, 2028, but is effective retroactively for years starting after December 31, 2024. This directly affects Minnesota residents who earn tip income and file individual income tax returns, potentially reducing their state tax liability.

Maddy summaryHF 3524 would allow Minnesota taxpayers to deduct qualified overtime pay from their state taxable income, aligning Minnesota's tax code with a federal deduction for overtime compensation. This bill directly affects Minnesota residents who earn overtime pay and file state income taxes. The key provision adopts the federal definition of "qualified overtime compensation" under Internal Revenue Code section 225, permitting this deduction for taxable years beginning after December 31, 2028, though it applies retroactively to years starting after December 31, 2024. The bill amends Minnesota Statutes 2024, section 290.0132, to add this deduction as a subtraction from taxable income.

Maddy summaryHF 3436 requires drivers approaching a stopped school bus displaying flashing red lights to stop at least 20 feet away. The bill amends Minnesota Statutes section 169.444 to mandate this stop until the bus retracts its stop arm and turns off the red lights. It also adds a new provision requiring drivers to prepare to stop within 20 feet when a bus shows prewarning amber lights, signaling red lights are about to activate. This law directly affects all drivers operating vehicles near school buses in Minnesota, aiming to improve safety for children boarding or exiting buses. The bill takes effect the day after final enactment.

Maddy summaryHF 2081 removes income-based limits on deducting Social Security benefits from Minnesota state income tax. It eliminates the current phaseout thresholds and maximum deduction amounts (e.g., $5,840 for joint filers), allowing taxpayers to subtract the full amount of their Social Security benefits. This change applies to Minnesota residents receiving Social Security benefits who file state tax returns. The bill takes effect for taxable years beginning after December 31, 2024.

Maddy summaryHF 2372 creates a voluntary "Minnesota Civic Seal" designation for high school students who complete specific civics requirements. To earn the seal, students must complete approved civics coursework, complete a project-based civic assessment, participate in at least one civic activity outside class (like voting in student elections or community service), and demonstrate civic dispositions. School districts may choose to participate but cannot charge students fees, must provide information about the program to all students, and must affix the seal to diplomas and transcripts for qualifying graduates. The program begins for students graduating in 2027 or later, with the Department of Education developing the insignia and guidelines to ensure equitable access for all students.

Maddy summaryHF 2062 modifies Minnesota's sales tax payment rules for retailers. It requires large retailers (with $250,000+ annual tax liability) to pay 84.5% of estimated June tax by June 30 and the remainder by August 20, while smaller retailers pay monthly. The bill also creates a "vendor allowance," allowing retailers to retain a portion of collected sales tax (at least $10 or 1% of eligible taxes) to offset collection costs, provided taxes are reported and paid on time. This directly affects most Minnesota retailers, particularly construction material sellers (defined in the bill), and takes effect for sales after June 30, 2025.

Maddy summaryHF 957 allows Minnesota school districts and charter schools to transfer unassigned funds between operating accounts during fiscal years 2025-2029 without increasing state aid or property tax authority, requiring written resolutions and public posting. It also permits school boards to formally opt out of complying with specific new state education laws or rules enacted between July 2023 and 2024 (including provisions from 2023-2024 legislative sessions), for the 2025-2026 through 2028-2029 school years. School boards must document and publicly post each opt-out decision and notify the education commissioner. This bill directly affects school districts and charter schools by providing temporary flexibility in fund management and compliance with certain state mandates. The provisions expire after the 2028-2029 school year.

Maddy summaryThis bill modifies how child care providers in Minnesota can challenge correction orders issued by the Department of Children, Youth, and Families. It requires providers to submit written requests for reconsideration within 20 days of receiving an order, specifying which parts are in error, explaining why, and providing supporting documentation. The bill also adds a new process allowing providers to request interpretive guidance on ambiguous rules before challenging an order, and it requires the department to wait until after the reconsideration period ends before publicly posting correction orders online. Additionally, it allows licensed family child care providers to request expedited reviews if complying with an order would require significant financial costs or program changes, provided they describe alternative actions to ensure child safety. These changes take effect on January 1, 2027.

Maddy summaryThis bill requires child care centers in Minnesota to provide annual training on abusive head trauma prevention for directors, staff, substitutes, and unsupervised volunteers. The training must last at least 30 minutes and cover shaking risks, prevention methods, and communication with parents, with a video presentation and informational poster also mandated. These requirements apply to all facilities caring for children under school age and will take effect on January 1, 2027. The training can count toward existing in-service training requirements if completed after orientation.

Maddy summaryHF 2962 modifies Minnesota's paid leave program by clarifying who qualifies as an employee and employer under the law. It excludes seasonal hospitality workers (defined as those employed ≤150 days/year in hospitality with specific revenue patterns), self-employed individuals, and small employers unless they elect coverage. The bill also expands the definition of "family member" to include grandparents, grandchildren, in-laws, and up to one annually designated non-family individual with a close personal relationship. These changes directly affect workers and employers covered by Minnesota's paid leave law, particularly in hospitality and small businesses.