A bill for an act
relating to taxation; individual income; establishing an income tax subtraction for
expenses related to parking at a health facility; amending Minnesota Statutes 2022,
section 290.0132, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2022, section 290.0132, is amended by adding a subdivision
to read:
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(a) The amount of eligible
health facility parking expenses in excess of $100 is a subtraction.
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(b) For the purposes of this subdivision, the following terms have the meanings given:
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(1) "eligible family member" means a spouse or qualifying relative, as defined in section
152(d) of the Internal Revenue Code;
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(2) "eligible health facility" means a hospital or outpatient surgical center licensed under
sections 144.50 to 144.56; physician office; medical or dental clinic; or birth center licensed
under section 144.615;
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(3) "eligible health facility parking expenses" means amounts actually paid in cash to
park at an eligible health facility:
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(i) by an eligible patient for the purpose of receiving health care at the eligible health
facility;
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(ii) by an individual for the purpose of visiting an eligible patient at an eligible health
facility, provided the eligible patient is an eligible family member; or
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(iii) by an employee of an eligible health facility for the purpose of working at the facility;
and
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(4) "eligible patient" means an individual receiving health care from an eligible health
facility.
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(c) The subtraction under this subdivision excludes amounts:
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(1) deducted as medical expenses under section 290.0122, subdivision 6;
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(2) paid or reimbursed from a health savings account, as defined in section 223(d) of
the Internal Revenue Code;
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(3) paid or reimbursed from a health flexible spending arrangement, as defined in section
106(c)(2) of the Internal Revenue Code; and
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(4) for which the taxpayer was otherwise reimbursed, including but not limited to
reimbursement by an employer.
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This section is effective for taxable years beginning after December
31, 2023.
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