SF 1590

Introduction - 94th Legislature (2025 - 2026)

Posted on 02/21/2025 09:14 a.m.

A bill for an act
relating to taxation; individual income; allowing an income tax subtraction of back
pay for military members discharged due to the military's COVID-19 vaccination
mandate.

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

Section 1. new text begin NONTAXABILITY OF BACK PAY FOR SERVICE MEMBERS
DISCHARGED DUE TO THE MILITARY'S COVID-19 VACCINATION MANDATE.
new text end

new text begin (a) The amount of military back pay for service members discharged under the military's
COVID-19 vaccination mandate is a subtraction.
new text end

new text begin (b) For the purposes of this section, "military back pay for service members discharged
under the military's COVID-19 vaccination mandate" means the amount authorized under
section 2, paragraph (b), of Executive Order No. 14184, dated January 27, 2025, of the
President of the United States.
new text end

new text begin (c) For the purposes of this section, "subtraction" has the meaning given in Minnesota
Statutes, section 290.0132, subdivision 1, and the rules in that subdivision apply to this
section.
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, 2024.
new text end