as introduced - 88th Legislature (2013 - 2014) Posted on 03/06/2013 05:51pm
|Introduction||Posted on 01/14/2013|
A bill for an act
relating to veterans; modifying eligibility for a tax credit for past military service;
amending Minnesota Statutes 2012, section 290.0677, subdivision 2.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2012, section 290.0677, subdivision 2, is amended to read:
(a) For purposes of this sectionnew text beginnew text end the following terms have
the meanings given.
(b) "Designated area" means a:
(1) combat zone designated by Executive Order from the President of the United
(2) qualified hazardous duty area, designated in Public Law; or
(3) location certified by the U. S. Department of Defense as eligible for combat zone
tax benefits due to the location's direct support of military operations.
(c) "Active military service" means active duty service in any of the United States
armed forces, the National Guard, or reserves.
(d) "Qualified individual" means an individual who hasnew text beginnew text end
(1) deleted text begineither (i)deleted text endnew text beginnew text end
new text beginnew text end served at least 20 years in the military deleted text beginordeleted text endnew text beginnew text end
(ii) has a service-connected disability rating of 100 percent for a total and permanent
disability; new text beginnew text end
new text beginnew text endand
(2) separated from military service before the end of the taxable year.
(e) "Adjusted gross income" has the meaning given in section 61 of the Internal
new text begin new text end