| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; individual income; modifying the subtraction for National |
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| 3 | 3 | | 1.3 Guard and reserve compensation; amending Minnesota Statutes 2024, section |
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| 4 | 4 | | 1.4 290.0132, subdivision 11. |
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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, subdivision 11, is amended to read: |
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| 7 | 7 | | 1.7 Subd. 11.National Guard and reserve compensation.(a) Compensation paid to |
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| 8 | 8 | | 1.8members of the Minnesota National Guard, the National Guard of a neighboring state, or |
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| 9 | 9 | | 1.9other reserve components of the United States military for active service, including |
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| 10 | 10 | | 1.10compensation for services performed under the Active Guard Reserve (AGR) program, is |
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| 11 | 11 | | 1.11a subtraction. |
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| 12 | 12 | | 1.12 (b) For purposes of this subdivision, "active service" means the following definitions |
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| 13 | 13 | | 1.13apply: |
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| 14 | 14 | | 1.14 (1) state active service as defined in section 190.05, subdivision 5a, clause (1) "active |
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| 15 | 15 | | 1.15service" means: |
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| 16 | 16 | | 1.16 (i) service or duty on behalf of the state or neighboring states in case of actual or |
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| 17 | 17 | | 1.17threatened public disaster, war, riot, tumult, breach of the peace, resistance of process, or |
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| 18 | 18 | | 1.18whenever called upon in aid of state civil authority; |
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| 19 | 19 | | 1.19 (ii) service or duty under United States Code, title 32, as amended through December |
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| 20 | 20 | | 1.2031, 1983, and travel to or from that service or duty; or |
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| 21 | 21 | | 1.21 (iii) service performed under section 190.08, subdivision 3; and |
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| 22 | 22 | | 1Section 1. |
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| 23 | 23 | | 25-00710 as introduced11/22/24 REVISOR EAP/DG |
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| 24 | 24 | | SENATE |
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| 25 | 25 | | STATE OF MINNESOTA |
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| 26 | 26 | | S.F. No. 668NINETY-FOURTH SESSION |
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| 27 | 27 | | (SENATE AUTHORS: KUPEC, Weber, Rest, Johnson and Seeberger) |
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| 28 | 28 | | OFFICIAL STATUSD-PGDATE |
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| 29 | 29 | | Introduction and first reading01/27/2025 |
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| 30 | 30 | | Referred to Taxes 2.1 (2) federally funded state active service as defined in section 190.05, subdivision 5b, |
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| 31 | 31 | | 2.2and includes service performed under section 190.08, subdivision 3 "neighboring state" |
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| 32 | 32 | | 2.3means North Dakota, South Dakota, Iowa, or Wisconsin. |
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| 33 | 33 | | 2.4 EFFECTIVE DATE.This section is effective for taxable years beginning after December |
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| 34 | 34 | | 2.531, 2024. |
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| 35 | 35 | | 2Section 1. |
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| 36 | 36 | | 25-00710 as introduced11/22/24 REVISOR EAP/DG |
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