Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

HF 1823

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

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

Bill Text Versions

Engrossments
Introduction Posted on 02/04/2004

Current Version - as introduced

  1.1                          A bill for an act 
  1.2             relating to taxation; income; providing a refundable 
  1.3             credit for certain military service; proposing coding 
  1.4             for new law in Minnesota Statutes, chapter 290. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  [290.0676] [CREDIT FOR MILITARY SERVICE IN 
  1.7   DESIGNATED AREAS.] 
  1.8      Subdivision 1.  [CREDIT ALLOWED.] (a) An individual is 
  1.9   allowed a credit against the tax imposed by this chapter equal 
  1.10  to $30 for each month or portion thereof during the tax year in 
  1.11  which the individual was in active military service in a 
  1.12  designated area.  For a nonresident or part-year resident, the 
  1.13  credit must be allocated based on the percentage calculated 
  1.14  under section 290.06, subdivision 2c, paragraph (e), except that 
  1.15  for purposes of this section the provisions of section 290.01, 
  1.16  subdivision 7, paragraph (a), clause (1), do not apply. 
  1.17     (b) For purposes of this section, a "designated area" means 
  1.18  a: 
  1.19     (1) combat zone designated by Executive Order from the 
  1.20  President; 
  1.21     (2) qualified hazardous duty area, designated in Public Law 
  1.22  104-117; or 
  1.23     (3) location certified by the U.S. Department of Defense as 
  1.24  eligible for combat zone tax benefits due to the location's 
  1.25  direct support of military operations. 
  2.1      Subd. 2.  [CREDIT REFUNDABLE.] If the amount of credit 
  2.2   which the claimant is eligible to receive under this section 
  2.3   exceeds the claimant's tax liability under this chapter, the 
  2.4   commissioner shall refund the excess to the claimant. 
  2.5      Subd. 3.  [APPROPRIATION.] An amount sufficient to pay the 
  2.6   refunds required by this section is appropriated to the 
  2.7   commissioner from the general fund. 
  2.8      [EFFECTIVE DATE.] This section is effective for taxable 
  2.9   years beginning after December 31, 2003.