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HF 115

as introduced - 90th Legislature (2017 - 2018) Posted on 02/23/2017 03:51pm

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

Engrossments
Introduction Posted on 01/09/2017

Current Version - as introduced

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A bill for an act
 relating to taxation; individual income; allowing a subtraction for meal expenses
of first responders; amending Minnesota Statutes 2016, section 290.0132, by adding
a subdivision.

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

Section 1.

Minnesota Statutes 2016, section 290.0132, is amended by adding a subdivision
to read:


new text begin Subd. 23. new text end

new text begin Deemed meal expenses for first responders. new text end

new text begin (a) For an individual who is a
first responder, an amount equal to the sum of the following is a subtraction:
 new text end

new text begin (1) $15 per day of deemed meal expenses for two days in each week during the taxable
year that the first responder was on call for fewer than 21 hours; plus
 new text end

new text begin (2) $15 per day of deemed meal expenses for four days in each week during the taxable
year that the first responder was on call for 21 or more hours.
 new text end

new text begin (b) For purposes of this subdivision, "first responder" means an individual who meets
the definition of:
 new text end

new text begin (1) ambulance service personnel in section 144E.001, subdivision 3a;
 new text end

new text begin (2) an emergency medical responder in section 144E.001, subdivision 6;
 new text end

new text begin (3) a volunteer ambulance attendant in section 144E.001, subdivision 15;
 new text end

new text begin (4) a full-time firefighter in section 299N.03, subdivision 5; or
 new text end

new text begin (5) a volunteer firefighter in section 299N.03, subdivision 7.
 new text end

new text begin (c) For purposes of this subdivision, "on call" means required to respond to requests for
emergency medical services or fire help within the geographic area served by the ambulance
service or fire department of which the first responder is an employee or volunteer.
 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, 2016.
 new text end