HF 1192

as introduced - 91st Legislature (2019 - 2020) Posted on 02/14/2019 03:18pm

A bill for an act
relating to taxation; individual income; providing a credit for installation of a
sauna.

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

Section 1. new text begin TEMPORARY SAUNA CREDIT.
new text end

new text begin (a) An individual taxpayer is allowed a credit against the tax imposed under Minnesota
Statutes, chapter 290, equal to 50 percent of the total installed cost of an eligible sauna.
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new text begin (b) For purposes of this section, "eligible sauna" means a sauna that is:
new text end

new text begin (1) located in Minnesota; and
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new text begin (2) installed on an owner-occupied residential property after December 31, 2019.
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new text begin (c) For purposes of this subdivision "sauna" means a small room used as a hot-air or
steam bath for cleaning and refreshing the body. The sauna must be UL listed and comply
with UL safety standards.
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new text begin (d) For the purposes of this section, "total installed cost" does not include any amount
deducted as a medical expense under section 213 of the Internal Revenue Code.
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new text begin (e) The total credit allowed under this section for any taxable year cannot exceed the
taxpayer's tax liability for tax imposed under Minnesota Statutes, chapter 290.
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new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2019, and before January 1, 2023.
new text end