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SF 213

as introduced - 88th Legislature (2013 - 2014) Posted on 02/08/2013 08:51am

KEY: stricken = removed, old language.
underscored = added, new language.
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Current Version - as introduced

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A bill for an act
 relating to veterans; modifying eligibility for a tax credit for past military service;
amending Minnesota Statutes 2012, section 290.0677, subdivision 2.

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

Section 1.

Minnesota Statutes 2012, section 290.0677, subdivision 2, is amended to read:


Subd. 2.

Definitions.

(a) For purposes of this sectionnew text begin ,new text end the following terms have
the meanings given.

(b) "Designated area" means a:

(1) combat zone designated by Executive Order from the President of the United
States;

(2) qualified hazardous duty area, designated in Public Law; or

(3) location certified by the U. S. Department of Defense as eligible for combat zone
tax benefits due to the location's direct support of military operations.

(c) "Active military service" means active duty service in any of the United States
armed forces, the National Guard, or reserves.

(d) "Qualified individual" means an individual who hasnew text begin :
new text end

(1) deleted text begin either (i)deleted text end new text begin met one of the following criteria:
new text end

new text begin (i) hasnew text end served at least 20 years in the military deleted text begin ordeleted text end new text begin ;
new text end

(ii) has a service-connected disability rating of 100 percent for a total and permanent
disability; new text begin or
new text end

new text begin (iii) has been determined by the military to be eligible for compensation from a
pension or other retirement pay from the federal government for service in the military,
as computed under United States Code, title 10, sections 1401 to 1414, 1447 to 1455,
or 12733; new text end and

(2) separated from military service before the end of the taxable year.

(e) "Adjusted gross income" has the meaning given in section 61 of the Internal
Revenue Code.

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