1.1 A bill for an act
1.2 relating to taxation; individual income; establishing an income tax subtraction for
1.3 expenses related to parking at a health facility; amending Minnesota Statutes 2024,
1.4 section 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.Expenses related to parking at a health facility.(a) The amount of eligible
1.9health facility parking expenses in excess of $100 is a subtraction.
1.10 (b) For the purposes of this subdivision, the following terms have the meanings given:
1.11 (1) "eligible family member" means a spouse or qualifying relative, as defined in section
1.12152(d) of the Internal Revenue Code;
1.13 (2) "eligible health facility" means a hospital or outpatient surgical center licensed under
1.14sections 144.50 to 144.56; physician office; medical or dental clinic; or birth center licensed
1.15under section 144.615;
1.16 (3) "eligible health facility parking expenses" means amounts actually paid in cash to
1.17park at an eligible health facility:
1.18 (i) by an eligible patient for the purpose of receiving health care at the eligible health
1.19facility;
1.20 (ii) by an individual for the purpose of visiting an eligible patient at the eligible health
1.21facility if the eligible patient is an eligible family member; or
1Section 1.
25-02823 as introduced02/07/25 REVISOR EAP/NS
SENATE
STATE OF MINNESOTA
S.F. No. 1603NINETY-FOURTH SESSION
(SENATE AUTHORS: COLEMAN)
OFFICIAL STATUSD-PGDATE
Introduction and first reading02/20/2025
Referred to Taxes 2.1 (iii) by an employee of an eligible health facility for the purpose of working at the facility;
2.2and
2.3 (4) "eligible patient" means an individual receiving health care from an eligible health
2.4facility.
2.5 (c) The subtraction under this subdivision excludes amounts:
2.6 (1) deducted as medical expenses under section 290.0122, subdivision 6;
2.7 (2) paid or reimbursed from a health savings account, as defined in section 223(d) of
2.8the Internal Revenue Code;
2.9 (3) paid or reimbursed from a health flexible spending arrangement, as defined in section
2.10106(c)(2) of the Internal Revenue Code; and
2.11 (4) for which the taxpayer was otherwise reimbursed, including but not limited to
2.12reimbursement by an employer.
2.13 EFFECTIVE DATE.This section is effective for taxable years beginning after December
2.1431, 2024.
2Section 1.
25-02823 as introduced02/07/25 REVISOR EAP/NS