Taxpayers who received federally taxable compensation from the consumer protection restitution account established during the 2025 legislative session can subtract the amount of that compensation from their Minnesota tax return. The amount that an eligible consumer receives as a distribution from this account is a subtraction. 

Those eligible for the Consumer Enforcement Public Compensation Subtraction may also subtract this amount from the income used to calculate their Homestead Credit Refund. 

Claim the Subtraction

Complete Schedule M1M, Income Additions and Subtractions. Include Schedule M1M when you file Form M1, Individual Income Tax.