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