1.1 	A bill for an act
1.2 	relating to taxation; individual income; allowing a subtraction for mileage 
1.3 	reimbursement for volunteer drivers;amending Minnesota Statutes 2018, 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 2018, section 290.0132, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 30.Volunteer driver reimbursement. (a) A taxpayer is allowed a subtraction 
1.9 	equal to the amount of mileage reimbursement paid by a charitable organization to the 
1.10 	taxpayer for work as a volunteer driver. The subtraction is limited to amounts paid by the 
1.11 	organization that:
1.12 	(1) are in excess of the mileage rate for use of an automobile in rendering gratuitous 
1.13 	services to a charitable organization; and
1.14 	(2) do not exceed the standard mileage rate.
1.15 	(b) For the purposes of this section:
1.16 	(1) "mileage rate" means a per mile rate for computing deductible costs established by 
1.17 	the secretary of the United States Treasury; and
1.18 	(2) "charitable organization" means an organization eligible for a charitable contribution 
1.19 	under section 170(c) of the Internal Revenue Code.

1.20 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
1.21 	31, 2019.