SF 4204

as introduced - 91st Legislature (2019 - 2020) Posted on 03/10/2020 09:11am

A bill for an act
relating to taxation; individual income; allowing a subtraction for mileage
reimbursement for volunteer drivers; amending Minnesota Statutes 2018, section
290.0132, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2018, section 290.0132, is amended by adding a subdivision
to read:

new text begin Subd. 30. new text end

new text begin Volunteer driver reimbursement. new text end

new text begin (a) A taxpayer is allowed a subtraction
equal to the amount of mileage reimbursement paid by a charitable organization to the
taxpayer for work as a volunteer driver. The subtraction is limited to amounts paid by the
organization that:
new text end

new text begin (1) are in excess of the mileage rate for use of an automobile in rendering gratuitous
services to a charitable organization; and
new text end

new text begin (2) do not exceed the standard mileage rate.
new text end

new text begin (b) For the purposes of this section:
new text end

new text begin (1) "mileage rate" means a per mile rate for computing deductible costs established by
the secretary of the United States Treasury; and
new text end

new text begin (2) "charitable organization" means an organization eligible for a charitable contribution
under section 170(c) of the Internal Revenue Code.
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, 2019.
new text end