Bill > SF668

This bill modifies the tax subtraction for compensation received by members of the Minnesota National Guard and reserve components by expanding the definition of eligible compensation and clarifying what constitutes "active service". Specifically, the bill broadens the scope to include compensation from the National Guard of neighboring states (North Dakota, South Dakota, Iowa, or Wisconsin) and provides a more detailed definition of "active service" that includes state-level emergency responses, service under federal military codes, and specific types of duty outlined in state statutes. The bill defines "active service" as including situations such as responding to public disasters, wars, riots, breaches of peace, and civil authority support, as well as specific federally-funded or state-mandated service types. The tax subtraction amendment will take effect for taxable years beginning after December 31, 2024, allowing members of qualifying National Guard and reserve components to benefit from a more comprehensive tax deduction for their military compensation.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0668&ssn=0&y=2025