1.1 	A bill for an act
1.2 	relating to taxation; individual income; establishing an income tax subtraction for 
1.3 	volunteer fire and rescue workers;amending Minnesota Statutes 2020, section 
1.4 	290.0132, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2020, section 290.0132, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 31.Volunteer fire and rescue workers. (a) A taxpayer who was a volunteer 
1.9 	rescue worker is allowed a subtraction of $10,000. A married taxpayer filing a joint return 
1.10 	is allowed a subtraction of $20,000 if both spouses were volunteer rescue workers.
1.11 	(b) For the purposes of this subdivision, the following terms have the meanings given:
1.12 	(1) "full-time basis" means working in a given occupation for 1,600 hours or more during 
1.13 	a calendar year;
1.14 	(2) "qualified rescue work" means work as:
1.15 	(i) a volunteer firefighter, as defined in section 299N.03, subdivision 7;
1.16 	(ii) ambulance services personnel, as defined in section 144E.001, subdivision 3a;
1.17 	(iii) an emergency medical responder, as defined in section 144E.001, subdivision 6; or
1.18 	(iv) a member of a volunteer canine search and rescue team or volunteer underwater 
1.19 	search and rescue team; and
2.1 	(3) "volunteer rescue worker" means an individual who performed at least 40 hours of 
2.2 	qualified rescue work during the taxable year on a volunteer, part-time, or paid-on-call basis, 
2.3 	but not on a full-time basis.

2.4 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
2.5 	31, 2021.