Minnesota Senate Bill SF1590 Latest Draft

                            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.​
1​Section 1.​
25-03630 as introduced​02/10/25 REVISOR EAP/EN​
SENATE​
STATE OF MINNESOTA​
S.F. No. 1590​NINETY-FOURTH SESSION​
(SENATE AUTHORS: HOWE, Lang, Duckworth, Lieske and Bahr)​
OFFICIAL STATUS​D-PG​DATE​
Introduction and first reading​02/20/2025​
Referred to Taxes​