| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 1.1 A bill for an act | |
| 2 | 2 | 1.2 relating to taxation; individual income; allowing an income tax subtraction of back | |
| 3 | 3 | 1.3 pay for military members discharged due to the military's COVID-19 vaccination | |
| 4 | 4 | 1.4 mandate. | |
| 5 | 5 | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: | |
| 6 | 6 | 1.6 Section 1. NONTAXABILITY OF BACK PAY FOR SERVICE MEMBERS | |
| 7 | 7 | 1.7DISCHARGED DUE TO THE MILITARY'S COVID-19 VACCINATION MANDATE. | |
| 8 | 8 | 1.8 (a) The amount of military back pay for service members discharged under the military's | |
| 9 | 9 | 1.9COVID-19 vaccination mandate is a subtraction. | |
| 10 | 10 | 1.10 (b) For the purposes of this section, "military back pay for service members discharged | |
| 11 | 11 | 1.11under the military's COVID-19 vaccination mandate" means the amount authorized under | |
| 12 | 12 | 1.12section 2, paragraph (b), of Executive Order No. 14184, dated January 27, 2025, of the | |
| 13 | 13 | 1.13President of the United States. | |
| 14 | 14 | 1.14 (c) For the purposes of this section, "subtraction" has the meaning given in Minnesota | |
| 15 | 15 | 1.15Statutes, section 290.0132, subdivision 1, and the rules in that subdivision apply to this | |
| 16 | 16 | 1.16section. | |
| 17 | 17 | 1.17 EFFECTIVE DATE.This section is effective for taxable years beginning after December | |
| 18 | 18 | 1.1831, 2024. | |
| 19 | 19 | 1Section 1. | |
| 20 | 20 | REVISOR EAP/EN 25-0363002/10/25 | |
| 21 | 21 | State of Minnesota | |
| 22 | 22 | This Document can be made available | |
| 23 | 23 | in alternative formats upon request | |
| 24 | 24 | HOUSE OF REPRESENTATIVES | |
| 25 | 25 | H. F. No. 860 | |
| 26 | 26 | NINETY-FOURTH SESSION | |
| 27 | 27 | Authored by Swedzinski02/17/2025 | |
| 28 | 28 | The bill was read for the first time and referred to the Committee on Taxes |