SF 3778
Introduction - 94th Legislature (2025 - 2026)
Posted on 03/10/2026 09:42 a.m.
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A bill for an act
relating to taxation; individual income; providing a subtraction for volunteer service
performed by school resource officers; amending Minnesota Statutes 2024, section
290.0132, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2024, section 290.0132, is amended by adding a subdivision
to read:
new text begin Subd. 40. new text end
new text begin Volunteer service; school resource officers. new text end
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(a) The value of unpaid volunteer
service by an individual for performing duties as a school resource officer is a subtraction.
Service performed by an individual who is a school resource officer and not performed in
the individual's capacity as a school resource officer is not eligible for the subtraction under
this subdivision.
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(b) The subtraction under this subdivision equals the number of hours of unpaid volunteer
service as a school resource officer multiplied by the hourly wage that would have been
paid to a school resource officer by an employer to an employee who is a school resource
officer or by a person to an individual who is a school resource officer.
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(c) To claim the subtraction under this subdivision, an individual must provide
documentation from the school for which the unpaid volunteer service as a school resource
officer was performed that includes the number of hours of service and the hourly wage
that would have been paid to a school resource officer by an employer to an employee who
is a school resource officer or by a person to an individual who is a school resource officer.
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(d) For purposes of this subdivision:
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(1) "school" has the meaning given in section 626.8482, subdivision 1, paragraph (b);
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(2) "school resource officer" has the meaning given in section 626.8482, subdivision 1,
paragraph (c); and
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(3) "wages" means:
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(i) the amount paid by an employer to an employee as a school resource officer as
reported under section 6051 of the Internal Revenue Code; or
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(ii) the amount paid by any person to an individual for services as a school resource
officer as reported under section 6041A of the Internal Revenue Code.
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new text begin EFFECTIVE DATE. new text end
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This section is effective for taxable years beginning after December
31, 2025.
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