HF 1817

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxes; individual income; modifying and increasing the military
service credit; amending Minnesota Statutes 2006, section 290.0677, subdivision
1.

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

Section 1.

Minnesota Statutes 2006, section 290.0677, subdivision 1, is amended to
read:

Subdivision 1.

Credit allowed.

(a) An individual is allowed a credit against the tax
due under this chapter equal to $59 for each month or portion thereof that the individual
was in active military service in a designated area after September 11, 2001, new text begin and before
January 1, 2007, new text end while a Minnesota domiciliary.

(b) new text begin An individual is allowed a credit against the tax due under this chapter equal to
$120 for each month or portion thereof that the individual was in active military service in
a designated area after December 31, 2006, while a Minnesota domiciliary.
new text end

new text begin (c) new text end For active service performed after September 11, 2001, and before December 31,
2006, the individual may claim the credit in the taxable year beginning after December 31,
2005, and before January 1, 2007.

deleted text begin (c) deleted text end new text begin (d) new text end For active service performed after December 31, 2006, the individual may
claim the credit for the taxable year in which the active service was performed.

deleted text begin (d) deleted text end new text begin (e) new text end If deleted text begin a Minnesota domiciliary is killed while performing active military service
in a designated area, the individual's surviving spouse or dependent child may take the
credit in the taxable year of the death. If a Minnesota domiciliary was killed while
performing active military service in a designated area between September 11, 2001, and
December 31, 2006, the individual's surviving spouse or dependent child may claim this
credit in the taxable year beginning after December 31, 2005, and before January 1, 2007 deleted text end new text begin
an individual entitled to the credit died prior to January 1, 2006, the individual's estate or
heirs at law, if the individual's probate estate has closed or the estate was not probated,
may claim the credit 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, 2006, except that paragraph (e) is effective retroactively for tax years
beginning after December 31, 2005.
new text end