Bill > HF378

This bill establishes a two-year income tax holiday specifically for certain emergency responders in Minnesota, covering taxable years from 2025 to 2026. To qualify, an individual must work at least 1,000 hours in Minnesota during the tax year as either ambulance services personnel or an emergency medical responder, either as a paid professional or volunteer. Additionally, the emergency responder must have an adjusted gross income below $75,000 for individual filers or $150,000 for married couples filing jointly. Eligible emergency responders can elect to be exempt from state income tax during these two years, and those who might be eligible for a refundable tax credit can still file a tax return. The bill provides clear definitions of eligible emergency responders by referencing existing Minnesota statutes that define ambulance services personnel and emergency medical responders, and it specifies that standard Minnesota tax statute definitions will apply to this provision. The tax holiday is designed to provide financial relief and recognize the critical services provided by emergency medical professionals in the state.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0378&ssn=0&y=2025