Bill > SF431

This bill establishes a new income tax subtraction for volunteer rescue workers in Minnesota, allowing individuals who perform at least 40 hours of qualified rescue work during a tax year to deduct $10,000 from their taxable income. Qualified rescue work includes volunteer firefighting, ambulance service, emergency medical response, and participation in canine or underwater search and rescue teams. The deduction increases to $20,000 for married couples filing jointly if both spouses are volunteer rescue workers. To qualify, the work must be performed on a volunteer, part-time, or paid-on-call basis, and cannot be on a full-time basis (defined as working 1,600 hours or more in a calendar year). The tax subtraction will take effect for taxable years beginning after December 31, 2024, providing a financial incentive for individuals who support their communities through critical emergency and rescue services.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0431&ssn=0&y=2025