| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; individual income; increasing the subtraction for volunteer |
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| 3 | 3 | | 1.3 drivers; amending Minnesota Statutes 2024, section 290.0132, subdivision 30. |
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| 4 | 4 | | 1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 5 | 5 | | 1.5 Section 1. Minnesota Statutes 2024, section 290.0132, subdivision 30, is amended to read: |
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| 6 | 6 | | 1.6 Subd. 30.Volunteer driver reimbursement.(a) A taxpayer is allowed a subtraction |
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| 7 | 7 | | 1.7equal to the amount of mileage reimbursement paid by a charitable organization to the |
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| 8 | 8 | | 1.8taxpayer for work as a volunteer driver. The subtraction is limited to amounts paid by the |
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| 9 | 9 | | 1.9organization that: |
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| 10 | 10 | | 1.10 (1) are in excess of the mileage rate for use of an automobile in rendering gratuitous |
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| 11 | 11 | | 1.11services to a charitable organization under section 170(i) of the Internal Revenue Code; and |
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| 12 | 12 | | 1.12two dollars per mile, multiplied by the number of miles calculated for the amount of mileage |
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| 13 | 13 | | 1.13reimbursement paid by the taxpayer for work as a volunteer driver; minus |
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| 14 | 14 | | 1.14 (2) do not exceed the standard mileage rate for businesses established under Code of |
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| 15 | 15 | | 1.15Federal Regulations, title 26, section 1.274-5(j)(2) the amount of mileage reimbursement |
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| 16 | 16 | | 1.16paid by a charitable organization for work as a volunteer driver. |
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| 17 | 17 | | 1.17 (b) For the purposes of this section, "charitable organization" means an organization |
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| 18 | 18 | | 1.18eligible for a charitable contribution under section 170(c) of the Internal Revenue Code. |
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| 19 | 19 | | 1.19 (c) The commissioner must adjust the dollar amount in paragraph (a), clause (1), as |
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| 20 | 20 | | 1.20provided in section 270C.22. The statutory year is taxable year 2025. |
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| 21 | 21 | | 1.21 EFFECTIVE DATE.This section is effective for taxable years beginning after December |
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| 22 | 22 | | 1.2231, 2024. |
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| 23 | 23 | | 1Section 1. |
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| 24 | 24 | | 25-05239 as introduced03/26/25 REVISOR EAP/KR |
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| 25 | 25 | | SENATE |
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| 26 | 26 | | STATE OF MINNESOTA |
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| 27 | 27 | | S.F. No. 3189NINETY-FOURTH SESSION |
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| 28 | 28 | | (SENATE AUTHORS: NELSON and Putnam) |
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| 29 | 29 | | OFFICIAL STATUSD-PGDATE |
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| 30 | 30 | | Introduction and first reading04/01/2025 |
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| 31 | 31 | | Referred to Taxes |
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