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HF 3753

as introduced - 92nd Legislature (2021 - 2022) Posted on 02/28/2022 04:43pm

KEY: stricken = removed, old language.
underscored = added, new language.

Bill Text Versions

Engrossments
Introduction Posted on 02/24/2022

Current Version - as introduced

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A bill for an act
relating to taxation; individual income and corporate franchise; allowing a credit
for certain wages paid to emergency responder employees; amending Minnesota
Statutes 2020, section 290.06, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2020, section 290.06, is amended by adding a subdivision
to read:


new text begin Subd. 41. new text end

new text begin Emergency responder wage credit. new text end

new text begin (a) An employer subject to tax under
section 290.02 or 290.03 may claim a credit against the tax imposed under this chapter equal
to 50 percent of the amount of the employer's emergency responder wages.
new text end

new text begin (b) The credit is limited to the liability for tax, as computed under this chapter, for the
taxable year.
new text end

new text begin (c) Credits allowed to a partnership, a limited liability company taxed as a partnership,
or an S corporation are passed through to the partners, members, shareholders, or owners,
respectively, pro rata to each based on the partner's, member's, shareholder's, or owner's
share of the entity's assets, or as specially allocated in the organizational documents or any
other executed agreement, as of the last day of the taxable year.
new text end

new text begin (d) For a nonresident or part-year resident, the credit under this section must be allocated
using the percentage calculated in section 290.06, subdivision 2c, paragraph (e).
new text end

new text begin (e) For purposes of this subdivision, the following terms have the meanings given:
new text end

new text begin (1) "emergency responder wages" means the sum of the amount of wages paid by an
employer to any employee who is a qualified emergency responder for any time period
during which the employee is providing emergency services and who would otherwise
during that time period be required to perform services for the employer;
new text end

new text begin (2) "emergency services" means the provision of:
new text end

new text begin (i) emergency medical services under chapter 144E; or
new text end

new text begin (ii) fire protection services for a "fire department" as defined in section 299F.092,
subdivision 6;
new text end

new text begin (3) "employee" has the meaning provided in section 290.92, subdivision 1, clause (3);
new text end

new text begin (4) "employer" has the meaning provided in section 290.92, subdivision 1, clause (4);
new text end

new text begin (5) "qualified emergency responder" means an individual who meets the definition of:
new text end

new text begin (i) "ambulance service personnel" as defined in section 144E.001, subdivision 3a;
new text end

new text begin (ii) "emergency medical responder" as defined in section 144E.001, subdivision 6; or
new text end

new text begin (iii) "firefighter" as defined in section 299N.01, subdivision 3; and
new text end

new text begin (6) "wages" has the meaning provided in section 290.92, subdivision 1, clause (1).
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, 2021.
new text end