as introduced - 88th Legislature (2013 - 2014) Posted on 04/04/2013 03:13pm
Engrossments | ||
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Introduction | Posted on 02/20/2013 |
A bill for an act
relating to taxation; individual income; providing a credit for volunteer first
responders; proposing coding for new law in Minnesota Statutes, chapter 290.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
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(a) A qualified
individual is allowed a credit against the tax due under this chapter equal to $500.
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(b) For a nonresident or part-year resident, the credit under this subdivision must
be allocated based on the percentage calculated under section 290.06, subdivision 2c,
paragraph (e).
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For purposes of this section, "qualified individual" means an
individual who is:
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(1) a volunteer firefighter as defined in section 424A.001, subdivision 10;
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(2) a volunteer ambulance attendant as defined in section 144E.001, subdivision 15; or
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(3) an emergency medical responder as defined in section 144E.001, subdivision 6,
who provides emergency medical services as a volunteer.
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An individual is not eligible for the credit under this section
unless the individual has served as a volunteer firefighter, volunteer ambulance attendant,
or volunteer emergency medical provider for more than one calendar year.
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This section is effective for taxable years beginning after
December 31, 2012.
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