1.1 A bill for an act
1.2 relating to taxation; individual income; establishing an income tax subtraction for
1.3 volunteer fire and rescue workers; amending Minnesota Statutes 2024, section
1.4 290.0132, by adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2024, section 290.0132, is amended by adding a subdivision
1.7to read:
1.8 Subd. 36.Volunteer fire and rescue workers.(a) A taxpayer who was a volunteer
1.9rescue worker is allowed a subtraction of $10,000. A married taxpayer filing a joint return
1.10is allowed a subtraction of $20,000 if both spouses were volunteer rescue workers.
1.11 (b) For the purposes of this subdivision, the following terms have the meanings given:
1.12 (1) "full-time basis" means working in a given occupation for 1,600 hours or more during
1.13a calendar year;
1.14 (2) "qualified rescue work" means work as:
1.15 (i) a volunteer firefighter, as defined in section 299N.03, subdivision 7;
1.16 (ii) ambulance service personnel, as defined in section 144E.001, subdivision 3a;
1.17 (iii) an emergency medical responder, as defined in section 144E.001, subdivision 6; or
1.18 (iv) a member of a volunteer canine search and rescue team or volunteer underwater
1.19search and rescue team; and
1Section 1.
REVISOR EAP/LJ 25-0339802/06/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 741
NINETY-FOURTH SESSION
Authored by Olson, Skraba, McDonald and Dippel02/13/2025
The bill was read for the first time and referred to the Committee on Taxes 2.1 (3) "volunteer rescue worker" means an individual who performed at least 40 hours of
2.2qualified rescue work during the taxable year on a volunteer, part-time, or paid-on-call basis,
2.3but not on a full-time basis.
2.4 EFFECTIVE DATE.This section is effective for taxable years beginning after December
2.531, 2024.
2Section 1.
REVISOR EAP/LJ 25-0339802/06/25