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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.

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
militarynew text begin , including military technicians,new text end for active service, including compensation for
services performed under the Active Guard Reserve (AGR) programnew text begin and compensation for
services performed by federal civilian employees who are military technicians (dual status)
new text end ,
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); deleted text begin or
deleted text end

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

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

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2016.
new text end

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 fornew text begin :
new text end

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

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

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

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2016.
new text end

Sec. 3. new text begin PURPOSE STATEMENT; TAX EXPENDITURES.
new text end

new text begin Subdivision 1. new text end

new text begin Authority. new text end

new text begin 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.
new text end

new text begin Subd. 2. new text end

new text begin Military pay and retirement pay subtractions. new text end

new text begin 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.
new text end