2007 Minnesota Statutes

290.0677 MILITARY SERVICE CREDIT.
    Subdivision 1. Credit allowed. (a) An individual is allowed a credit against the tax due
under this chapter equal to $59 for each month or portion thereof that the individual was in active
military service in a designated area after September 11, 2001, while a Minnesota domiciliary.
(b) For active service performed after September 11, 2001, and before December 31, 2006,
the individual may claim the credit in the taxable year beginning after December 31, 2005, and
before January 1, 2007.
(c) For active service performed after December 31, 2006, the individual may claim the
credit for the taxable year in which the active service was performed.
(d) If a Minnesota domiciliary is killed while performing active military service in a
designated area, the individual's surviving spouse or dependent child may take the credit in
the taxable year of the death. If a Minnesota domiciliary was killed while performing active
military service in a designated area between September 11, 2001, and December 31, 2006,
the individual's surviving spouse or dependent child may claim this credit in the taxable year
beginning after December 31, 2005, and before January 1, 2007.
    Subd. 2. Definitions. (a) For purposes of this section 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 States;
(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.
    Subd. 3. Credit refundable. If the amount of credit which the individual is eligible to receive
under this section exceeds the individual's tax liability under this chapter, the commissioner shall
refund the excess to the individual.
    Subd. 4. Appropriation. An amount sufficient to pay the refunds required by this section is
appropriated to the commissioner from the general fund.
History: 2006 c 259 art 1 s 2