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HF 1893

as introduced - 90th Legislature (2017 - 2018) Posted on 03/07/2017 01:11pm

KEY: stricken = removed, old language.
underscored = added, new language.
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Current Version - as introduced

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A bill for an act
 relating to taxation; individual income; extending the military pay and military
retirement pay subtractions to military technicians; amending Minnesota Statutes
2016, section 290.0132, subdivisions 11, 21.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2016, section 290.0132, subdivision 11, is amended to read:


Subd. 11.

National Guard and reserve compensation.

(a) Compensation paid to
members of the Minnesota National Guard or other reserve components of the United States
military, including military technicians, for active service, including compensation for
services performed under the Active Guard Reserve (AGR) program and compensation for
services performed by federal civilian employees who are military technicians (dual status),
is a subtraction.

(b) For purposes of this subdivision, "active service" means:

(1) state active service as defined in section 190.05, subdivision 5a, clause (1); or

(2) federally funded state active service as defined in section 190.05, subdivision 5b,
and includes service performed under section 190.08, subdivision 3.; or

(3) service performed by federal civilian employees who are military technicians (dual
status) as defined in United States Code, title 10, section 10216.

EFFECTIVE DATE.

This section is effective for taxable years beginning after December
31, 2016.

Sec. 2.

Minnesota Statutes 2016, section 290.0132, subdivision 21, is amended to read:


Subd. 21.

Military service pension; retirement pay.

To the extent included in federal
taxable income, compensation received from a pension or other retirement pay from the
federal government for:

(1) service in the military, as computed under United States Code, title 10, sections 1401
to 1414, 1447 to 1455, and 12733,; or

(2) service as a military technician (dual status), as defined in United States Code, title
10, section 10216;

is a subtraction. The subtraction must not include any amount used to claim the credit
allowed under section 290.0677.

EFFECTIVE DATE.

This section is effective for taxable years beginning after December
31, 2016.

Sec. 3. PURPOSE STATEMENT; TAX EXPENDITURES.

Subdivision 1.

Authority.

This section is intended to fulfill the requirement under
Minnesota Statutes, section 3.192, that a bill creating, renewing, or continuing a tax
expenditure provide a purpose for the tax expenditure and a standard or goal against which
its effectiveness may be measured.

Subd. 2.

Military pay and retirement pay subtractions.

The provisions of sections 1
and 2, extending the subtraction of compensation and retirement pay or pensions to military
technicians (dual status), is to provide recognition for their service comparable to that
provided to other Minnesota military service members and to assist in retaining soldiers as
military technicians.