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HF 1452

1st Engrossment - 87th Legislature (2011 - 2012) Posted on 02/15/2012 04:47pm

KEY: stricken = removed, old language.
underscored = added, new language.
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Current Version - 1st Engrossment

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A bill for an act
 relating to veterans; modifying eligibility for a tax credit for past military service;
amending Minnesota Statutes 2010, section 290.0677, subdivision 2.

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

Section 1.

Minnesota Statutes 2010, section 290.0677, subdivision 2, is amended to
read:


Subd. 2.

Definitions.

(a) For purposes of this section the following terms have
the meanings given.

(b) "Designated area" means a:

(1) combat zone designated by Executive Order from the President of the United
States;

(2) qualified hazardous duty area, designated in Public Law; or

(3) location certified by the U. S. Department of Defense as eligible for combat zone
tax benefits due to the location's direct support of military operations.

(c) "Active military service" means active duty service in any of the United States
armed forces, the National Guard, or reserves.

(d) "Qualified individual" means an individual who deleted text begin hasdeleted text end new text begin :
new text end

(1) deleted text begin eitherdeleted text end (i)new text begin hasnew text end served at least 20 years in the military deleted text begin ordeleted text end new text begin ;new text end (ii) has a service-connected
disability rating of 100 percent for a total and permanent disability; new text begin or (iii) has been
determined by the military to be eligible for compensation from a pension or other
retirement pay from the federal government for service in the military, as computed under
United States Code, title 10, sections 1401 to 1414, 1447 to 1455, or 12733; new text end and

(2) new text begin has new text end separated from military service before the end of the taxable year.

(e) "Adjusted gross income" has the meaning given in section 61 of the Internal
Revenue Code.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2011.
 new text end