SF 3865
Introduction - 94th Legislature (2025 - 2026)
Posted on 02/27/2026 09:59 a.m.
1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17
1.18 1.19
A bill for an act
relating to taxation; individual income; establishing a subtraction for AmeriCorps
stipends and living allowances; amending Minnesota Statutes 2024, section
290.0132, subdivision 16.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2024, section 290.0132, subdivision 16, is amended to read:
Subd. 16.
new text begin AmeriCorps living allowances and stipends; new text end national service educational
awards.
new text begin
The following amounts are a subtraction:
new text end
new text begin
(1) a stipend paid to an AmeriCorps volunteer under United States Code, title 42, section
4955;
new text end
new text begin
(2) a living allowance provided to a National Civilian Community Corps volunteer under
United States Code, title 42, section 12618;
new text end
new text begin
(3) a stipend paid to an AmeriCorps Seniors volunteer under United States Code, title
42, sections 5011 and 5013(b); and
new text end
new text begin (4) a new text end national service educational deleted text begin awardsdeleted text end new text begin awardnew text end received from the National Service Trust
under United States Code, title 42, sections 12601 to 12604, for service in an approved
Americorps National Service program deleted text begin are a subtractiondeleted text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2025.
new text end