HF 98

as introduced - 93rd Legislature (2023 - 2024) Posted on 01/09/2023 12:10pm

A bill for an act
relating to taxation; individual income; establishing an income tax subtraction for
volunteer fire and rescue workers; 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:

new text begin Subd. 31. new text end

new text begin Volunteer fire and rescue workers. new text end

new text begin (a) A taxpayer who was a volunteer
rescue worker is allowed a subtraction of $10,000. A married taxpayer filing a joint return
is allowed a subtraction of $20,000 if both spouses were volunteer rescue workers.
new text end

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

new text begin (1) "full-time basis" means working in a given occupation for 1,600 hours or more during
a calendar year;
new text end

new text begin (2) "qualified rescue work" means work as:
new text end

new text begin (i) a volunteer firefighter, as defined in section 299N.03, subdivision 7;
new text end

new text begin (ii) ambulance services personnel, as defined in section 144E.001, subdivision 3a;
new text end

new text begin (iii) an emergency medical responder, as defined in section 144E.001, subdivision 6; or
new text end

new text begin (iv) a member of a volunteer canine search and rescue team or volunteer underwater
search and rescue team; and
new text end

new text begin (3) "volunteer rescue worker" means an individual who performed at least 40 hours of
qualified rescue work during the taxable year on a volunteer, part-time, or paid-on-call basis,
but not on a full-time basis.
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.
new text end