| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; individual income; establishing an income tax subtraction for |
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| 3 | 3 | | 1.3 volunteer fire and rescue workers; amending Minnesota Statutes 2024, section |
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| 4 | 4 | | 1.4 290.0132, by adding a subdivision. |
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| 5 | 5 | | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 6 | 6 | | 1.6 Section 1. Minnesota Statutes 2024, section 290.0132, is amended by adding a subdivision |
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| 7 | 7 | | 1.7to read: |
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| 8 | 8 | | 1.8 Subd. 36.Volunteer fire and rescue workers.(a) A taxpayer who was a volunteer |
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| 9 | 9 | | 1.9rescue worker is allowed a subtraction of $10,000. A married taxpayer filing a joint return |
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| 10 | 10 | | 1.10is allowed a subtraction of $20,000 if both spouses were volunteer rescue workers. |
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| 11 | 11 | | 1.11 (b) For the purposes of this subdivision, the following terms have the meanings given: |
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| 12 | 12 | | 1.12 (1) "full-time basis" means working in a given occupation for 1,600 hours or more during |
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| 13 | 13 | | 1.13a calendar year; |
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| 14 | 14 | | 1.14 (2) "qualified rescue work" means work as: |
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| 15 | 15 | | 1.15 (i) a volunteer firefighter, as defined in section 299N.03, subdivision 7; |
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| 16 | 16 | | 1.16 (ii) ambulance service personnel, as defined in section 144E.001, subdivision 3a; |
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| 17 | 17 | | 1.17 (iii) an emergency medical responder, as defined in section 144E.001, subdivision 6; or |
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| 18 | 18 | | 1.18 (iv) a member of a volunteer canine search and rescue team or volunteer underwater |
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| 19 | 19 | | 1.19search and rescue team; and |
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| 20 | 20 | | 1Section 1. |
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| 21 | 21 | | 25-01174 as introduced12/20/24 REVISOR EAP/AD |
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| 22 | 22 | | SENATE |
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| 23 | 23 | | STATE OF MINNESOTA |
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| 24 | 24 | | S.F. No. 431NINETY-FOURTH SESSION |
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| 25 | 25 | | (SENATE AUTHORS: DRAHEIM and Duckworth) |
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| 26 | 26 | | OFFICIAL STATUSD-PGDATE |
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| 27 | 27 | | Introduction and first reading01/21/2025 |
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| 28 | 28 | | Referred to Taxes 2.1 (3) "volunteer rescue worker" means an individual who performed at least 40 hours of |
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| 29 | 29 | | 2.2qualified rescue work during the taxable year on a volunteer, part-time, or paid-on-call basis, |
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| 30 | 30 | | 2.3but not on a full-time basis. |
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| 31 | 31 | | 2.4 EFFECTIVE DATE.This section is effective for taxable years beginning after December |
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| 32 | 32 | | 2.531, 2024. |
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| 33 | 33 | | 2Section 1. |
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| 34 | 34 | | 25-01174 as introduced12/20/24 REVISOR EAP/AD |
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