as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
A bill for an act
relating to taxes; individual income; providing a credit for volunteer ambulance
attendants and volunteer firefighters; appropriating money; proposing coding for
new law in Minnesota Statutes, chapter 290.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
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(a) For purposes of this section, the following terms
have the meanings given.
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(b) "Volunteer ambulance attendant" has the meaning given in section 144E.001,
subdivision 15.
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(c) "Volunteer firefighter" has the meaning given in section 424A.001, subdivision
10.
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(d) "Fire department" has the meaning given in section 424A.001, subdivision 2.
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(e) "Municipality" has the meaning given in section 424A.001, subdivision 3.
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(f) "Eligible volunteer ambulance attendant" means a volunteer ambulance attendant
who is in good standing and on the active roster during each month of the taxable year of
an ambulance service licensed under section 144E.101.
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(g) "Eligible volunteer firefighter" means a volunteer firefighter who is in good
standing and on the active roster during each month of the taxable year of a fire department
of a municipality.
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An individual who is an eligible volunteer ambulance attendant or
an eligible volunteer firefighter is allowed a credit against the tax imposed by this chapter.
The credit equals $1,500 for an individual and $3,000 for a married couple filing a joint
return if both spouses are eligible. For a nonresident or part-year resident, the credit
determined under this section must be allocated based on the percentage calculated under
section 290.06, subdivision 2c, paragraph (e).
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If the amount of credit which the claimant is eligible
to receive under this section exceeds the claimant's tax liability under this chapter, the
commissioner shall refund the excess to the claimant.
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An amount sufficient to pay the refunds required by this
section is appropriated to the commissioner from the general fund.
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This section is effective for taxable years beginning after
December 31, 2006.
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