Bill > HF741

This bill establishes a new income tax subtraction for volunteer fire and rescue workers in Minnesota. Specifically, a volunteer rescue worker can subtract $10,000 from their state income taxes, and married couples filing jointly where both spouses are volunteer rescue workers can subtract up to $20,000. To qualify, an individual must have performed at least 40 hours of "qualified rescue work" during the tax year on a volunteer, part-time, or paid-on-call basis, but not on a full-time basis. Qualified rescue work is defined broadly to include volunteer firefighters, ambulance service personnel, emergency medical responders, and members of volunteer canine or underwater search and rescue teams. The bill clarifies that "full-time basis" means working 1,600 hours or more in a calendar year. This tax subtraction is designed to provide financial recognition and support for individuals who provide critical emergency services to their communities on a volunteer basis, and will take effect for tax years beginning after December 31, 2024.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0741&ssn=0&y=2025