HF 3317

as introduced - 93rd Legislature (2023 - 2024) Posted on 05/13/2023 09:28am

A bill for an act
relating to taxation; individual income; establishing a two-year income tax holiday
for certain emergency responders.

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

Section 1. new text begin INCOME TAX HOLIDAY; EMERGENCY RESPONDERS.
new text end

new text begin (a) Notwithstanding any law to the contrary, for taxable years beginning after December
31, 2022, and before January 1, 2025, an individual who is an eligible emergency responder
may elect to receive an exemption from the individual income tax under Minnesota Statutes,
chapter 290.
new text end

new text begin (b) An eligible emergency responder who is eligible for a refundable credit in excess of
the individual's liability for tax may still file and claim a return for a taxable year covered
by this section.
new text end

new text begin (c) For the purposes of this section, "eligible emergency responder" means an individual
who:
new text end

new text begin (1) worked at least 1,000 hours in Minnesota during the taxable year, including as a
volunteer, as:
new text end

new text begin (i) ambulance services personnel providing ambulance services, as defined in Minnesota
Statutes, section 144E.001, subdivisions 3 and 3a; or
new text end

new text begin (ii) an emergency medical responder, as defined in Minnesota Statutes, section 144E.001,
subdivision 6; and
new text end

new text begin (2) had adjusted gross income during the taxable year that did not exceed $75,000, or
$150,000 for a married taxpayer filing a joint return.
new text end

new text begin (d) The definitions in Minnesota Statutes, section 290.01, apply for this section.
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, 2022, and before January 1, 2025.
new text end