This bill amends Minnesota Statutes 2024, section 290.0132, by adding a new subdivision that provides a tax subtraction for individuals who perform unpaid volunteer service as school resource officers. The new language specifies that the value of this volunteer service can be subtracted from an individual's income tax, calculated based on the number of hours volunteered multiplied by the hourly wage that would have been paid to a school resource officer. To qualify for this subtraction, individuals must provide documentation from the school detailing the hours of service and the corresponding wage.

Additionally, the bill defines key terms related to the new subtraction, including "school," "school resource officer," and "wages," referencing existing statutes for clarity. The effective date for this tax subtraction is set for taxable years beginning after December 31, 2025. This legislation aims to recognize and incentivize the contributions of volunteer school resource officers in Minnesota.

Statutes affected:
Introduction: 290.0132