HF 759

as introduced - 88th Legislature (2013 - 2014) Posted on 04/04/2013 03:13pm

A bill for an act
relating to taxation; individual income; providing a credit for volunteer first
responders; proposing coding for new law in Minnesota Statutes, chapter 290.

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

Section 1.

new text begin [290.0682] VOLUNTEER FIRST RESPONDER CREDIT.
new text end

new text begin Subdivision 1. new text end

new text begin Credit allowed; volunteer first responders. new text end

new text begin (a) A qualified
individual is allowed a credit against the tax due under this chapter equal to $500.
new text end

new text begin (b) For a nonresident or part-year resident, the credit under this subdivision must
be allocated based on the percentage calculated under section 290.06, subdivision 2c,
paragraph (e).
new text end

new text begin Subd. 2. new text end

new text begin Definitions. new text end

new text begin For purposes of this section, "qualified individual" means an
individual who is:
new text end

new text begin (1) a volunteer firefighter as defined in section 424A.001, subdivision 10;
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new text begin (2) a volunteer ambulance attendant as defined in section 144E.001, subdivision 15; or
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new text begin (3) an emergency medical responder as defined in section 144E.001, subdivision 6,
who provides emergency medical services as a volunteer.
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new text begin Subd. 3. new text end

new text begin Limitations. new text end

new text begin An individual is not eligible for the credit under this section
unless the individual has served as a volunteer firefighter, volunteer ambulance attendant,
or volunteer emergency medical provider for more than one calendar year.
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, 2012.
new text end