1.1 A bill for an act
1.2 relating to taxation; individual income; allowing an income tax subtraction of back
1.3 pay for military members discharged due to the military's COVID-19 vaccination
1.4 mandate.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. NONTAXABILITY OF BACK PAY FOR SERVICE MEMBERS
1.7DISCHARGED DUE TO THE MILITARY'S COVID-19 VACCINATION MANDATE.
1.8 (a) The amount of military back pay for service members discharged under the military's
1.9COVID-19 vaccination mandate is a subtraction.
1.10 (b) For the purposes of this section, "military back pay for service members discharged
1.11under the military's COVID-19 vaccination mandate" means the amount authorized under
1.12section 2, paragraph (b), of Executive Order No. 14184, dated January 27, 2025, of the
1.13President of the United States.
1.14 (c) For the purposes of this section, "subtraction" has the meaning given in Minnesota
1.15Statutes, section 290.0132, subdivision 1, and the rules in that subdivision apply to this
1.16section.
1.17 EFFECTIVE DATE.This section is effective for taxable years beginning after December
1.1831, 2024.
1Section 1.
REVISOR EAP/EN 25-0363002/10/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 860
NINETY-FOURTH SESSION
Authored by Swedzinski02/17/2025
The bill was read for the first time and referred to the Committee on Taxes