1.1 	A bill for an act
1.2 	relating to taxation; individual income; expanding the credit for past military 
1.3 	service;amending Minnesota Statutes 2016, section 290.0677, subdivision 1a.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2016, section 290.0677, subdivision 1a, is amended to read:
1.6 		Subd. 1a.Credit allowed; past military service. (a) A qualified individual is allowed 
1.7 	a credit against the tax imposed under this chapter for past military service. The credit equals 
1.8 	$750 $1,000. The credit allowed under this subdivision is reduced by ten percent of adjusted 
1.9 	gross income in excess of $30,000 $50,000, but in no case is the credit less than zero.
1.10 	(b) For a nonresident or a part-year resident, the credit under this subdivision must be 
1.11 	allocated based on the percentage calculated under section 290.06, subdivision 2c, paragraph 
1.12 	(e).

1.13 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
1.14 	31, 2016.