Bill > HF152

This bill modifies the tax subtraction for compensation received by members of the Minnesota National Guard and military reserve components by expanding the definition of "active service" and adding "neighboring states" to the scope of eligible compensation. Specifically, the bill broadens the definition of active service to include three types of service: (1) state-level service during public emergencies or civil disruptions, (2) service under specific federal guidelines including travel to and from duty, and (3) service performed under certain state military deployment provisions. Additionally, the bill defines "neighboring state" as North Dakota, South Dakota, Iowa, or Wisconsin, which means National Guard members from these states would now be eligible for the same tax subtraction when performing active service. The changes will take effect for taxable years beginning after December 31, 2024, providing a clear timeline for implementation of the new tax provision.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0152&ssn=0&y=2025