This bill amends Minnesota Statutes 2024, section 290.0132, by adding a new subdivision that establishes an income tax subtraction for volunteer fire and rescue workers. Under the new provisions, a taxpayer who serves as a volunteer rescue worker can subtract $10,000 from their taxable income, while married couples filing jointly can subtract $20,000 if both spouses qualify as volunteer rescue workers. The bill defines "qualified rescue work" to include roles such as volunteer firefighters, ambulance service personnel, emergency medical responders, and members of volunteer search and rescue teams.

Additionally, the bill outlines specific criteria for what constitutes a "volunteer rescue worker," requiring individuals to have completed at least 40 hours of qualified rescue work during the taxable year, but not on a full-time basis. The effective date for this new tax subtraction is set for taxable years beginning after December 31, 2024.

Statutes affected:
Introduction: 290.0132