SF 3189

Introduction - 94th Legislature (2025 - 2026)

Posted on 04/02/2025 10:19 a.m.

A bill for an act
relating to taxation; individual income; increasing the subtraction for volunteer
drivers; amending Minnesota Statutes 2024, section 290.0132, subdivision 30.

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

Section 1.

Minnesota Statutes 2024, section 290.0132, subdivision 30, is amended to read:

Subd. 30.

Volunteer driver reimbursement.

(a) A taxpayer is allowed a subtraction
equal to deleted text begin the amount of mileage reimbursement paid by a charitable organization to the
taxpayer for work as a volunteer driver. The subtraction is limited to amounts paid by the
organization that deleted text end :

(1) deleted text begin are in excess of the mileage rate for use of an automobile in rendering gratuitous
services to a charitable organization under section 170(i) of the Internal Revenue Code; and deleted text end new text begin
two dollars per mile, multiplied by the number of miles calculated for the amount of mileage
reimbursement paid by the taxpayer for work as a volunteer driver; minus
new text end

(2) deleted text begin do not exceed the standard mileage rate for businesses established under Code of
Federal Regulations, title 26, section 1.274-5(j)(2) deleted text end new text begin the amount of mileage reimbursement
paid by a charitable organization for work as a volunteer driver new text end .

(b) For the purposes of this section, "charitable organization" means an organization
eligible for a charitable contribution under section 170(c) of the Internal Revenue Code.

new text begin (c) The commissioner must adjust the dollar amount in paragraph (a), clause (1), as
provided in section 270C.22. The statutory year is taxable year 2025.
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