HF 5448

as introduced - 93rd Legislature (2023 - 2024) Posted on 05/07/2024 12:12am

A bill for an act
relating to taxation; individual income; establishing an income tax subtraction for
expenses related to parking at a health facility; amending Minnesota Statutes 2022,
section 290.0132, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2022, section 290.0132, is amended by adding a subdivision
to read:

Subd. 36.

Expenses related to parking at a health facility.

(a) The amount of eligible
health facility parking expenses in excess of $100 is a subtraction.

(b) For the purposes of this subdivision, the following terms have the meanings given:

(1) "eligible family member" means a spouse or qualifying relative, as defined in section
152(d) of the Internal Revenue Code;

(2) "eligible health facility" means a hospital or outpatient surgical center licensed under
sections 144.50 to 144.56; physician office; medical or dental clinic; or birth center licensed
under section 144.615;

(3) "eligible health facility parking expenses" means amounts actually paid in cash to
park at an eligible health facility:

(i) by an eligible patient for the purpose of receiving health care at the eligible health
facility;

(ii) by an individual for the purpose of visiting an eligible patient at an eligible health
facility, provided the eligible patient is an eligible family member; or

(iii) by an employee of an eligible health facility for the purpose of working at the facility;
and

(4) "eligible patient" means an individual receiving health care from an eligible health
facility.

(c) The subtraction under this subdivision excludes amounts:

(1) deducted as medical expenses under section 290.0122, subdivision 6;

(2) paid or reimbursed from a health savings account, as defined in section 223(d) of
the Internal Revenue Code;

(3) paid or reimbursed from a health flexible spending arrangement, as defined in section
106(c)(2) of the Internal Revenue Code; and

(4) for which the taxpayer was otherwise reimbursed, including but not limited to
reimbursement by an employer.

EFFECTIVE DATE.

This section is effective for taxable years beginning after December
31, 2023.