State tax filing

This is also the best answer I came up with after asking the MN individual income tax help line.  They more or less said if there isn't a subtraction for it on the M1M, it will flow through from your federal return as adjusted gross income and will be reported on line one of the 2024 Form M1.  When I asked if the EV rebate will eventually be added to the M1M at a later date, I just got a repeat of the message above.