Scope: State (Minnesota)
Branch: Legislative
Severity: Amber
Date occurred: February 23, 2026
HF 3662 would require an individual income tax addition for traveling expenses related to immigration enforcement, effectively denying favorable state tax treatment for those costs. The bill received its introduction and first reading and was referred to the House Taxes Committee on February 23, 2026.
Constitutional basis: Novel use of state tax code to disfavor federal immigration-enforcement activity, raising supremacy and preemption questions; bill only introduced and in committee.