as introduced - 91st Legislature (2019 - 2020) Posted on 02/14/2019 03:18pm
A bill for an act
relating to taxation; individual income; providing a credit for installation of a
sauna.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
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(a) An individual taxpayer is allowed a credit against the tax imposed under Minnesota
Statutes, chapter 290, equal to 50 percent of the total installed cost of an eligible sauna.
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(b) For purposes of this section, "eligible sauna" means a sauna that is:
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(1) located in Minnesota; and
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(2) installed on an owner-occupied residential property after December 31, 2019.
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(c) For purposes of this subdivision "sauna" means a small room used as a hot-air or
steam bath for cleaning and refreshing the body. The sauna must be UL listed and comply
with UL safety standards.
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(d) For the purposes of this section, "total installed cost" does not include any amount
deducted as a medical expense under section 213 of the Internal Revenue Code.
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(e) The total credit allowed under this section for any taxable year cannot exceed the
taxpayer's tax liability for tax imposed under Minnesota Statutes, chapter 290.
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This section is effective for taxable years beginning after December
31, 2019, and before January 1, 2023.
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