SF 1191

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:

Section 1.

new text begin [290.0678] VOLUNTEER AMBULANCE ATTENDANT AND
VOLUNTEER FIREFIGHTER CREDIT.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

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

new text begin (b) "Volunteer ambulance attendant" has the meaning given in section 144E.001,
subdivision 15.
new text end

new text begin (c) "Volunteer firefighter" has the meaning given in section 424A.001, subdivision
10.
new text end

new text begin (d) "Fire department" has the meaning given in section 424A.001, subdivision 2.
new text end

new text begin (e) "Municipality" has the meaning given in section 424A.001, subdivision 3.
new text end

new text begin (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.
new text end

new text begin (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.
new text end

new text begin Subd. 2. new text end

new text begin Credit. new text end

new text begin 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).
new text end

new text begin Subd. 3. new text end

new text begin Credit refundable. new text end

new text begin 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.
new text end

new text begin Subd. 4. new text end

new text begin Appropriation. new text end

new text begin An amount sufficient to pay the refunds required by this
section is appropriated to the commissioner from the general fund.
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, 2006.
new text end