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