Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature
Office of the Revisor of Statutes

SF 2565

as introduced - 92nd Legislature (2021 - 2022) Posted on 05/18/2021 08:11am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
Pdf Rtf

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 2.1 2.2 2.3
2.4 2.5

A bill for an act
 relating to taxation; individual income; modifying the subtraction for National
Guard and reserve compensation; amending Minnesota Statutes 2020, section
290.0132, subdivision 11.

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

Section 1.

Minnesota Statutes 2020, section 290.0132, subdivision 11, is amended to read:


Subd. 11.

National Guard and reserve compensation.

(a) Compensation paid to
members of the Minnesota National Guardnew text begin , the National Guard of a neighboring state,new text end or
other reserve components of the United States military for active service, including
compensation for services performed under the Active Guard Reserve (AGR) program, is
a subtraction.

(b) For purposes of this subdivision, deleted text begin "active service" meansdeleted text end new text begin the following definitions
applynew text end :

(1) deleted text begin state active service as defined in section 190.05, subdivision 5a, clause (1)deleted text end new text begin "active
service" means:
new text end

new text begin (i) service or duty on behalf of the state or neighboring states in case of actual or
threatened public disaster, war, riot, tumult, breach of the peace, resistance of process, or
whenever called upon in aid of state civil authority;
 new text end

new text begin (ii) service or duty under United States Code, title 32, as amended through December
31, 1983, and travel to or from that service or dutynew text end ; or

new text begin (iii) service performed under section 190.08, subdivision 3; and
 new text end

(2) deleted text begin federally funded state active service as defined in section 190.05, subdivision 5b,
and includes service performed under section 190.08, subdivision 3deleted text end new text begin "neighboring state"
means North Dakota, South Dakota, Iowa, or Wisconsinnew text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for taxable years beginning
after December 31, 2019.
 new text end