Bill
Bill > HF860
MN HF860
MN HF860Income tax subtraction of back pay allowed for military members discharged due to the military's COVID-19 vaccination mandate.
summary
Introduced
02/17/2025
02/17/2025
In Committee
02/17/2025
02/17/2025
Crossed Over
Passed
Dead
Introduced Session
94th Legislature 2025-2026
Bill Summary
A bill for an act relating to taxation; individual income; allowing an income tax subtraction of back pay for military members discharged due to the military's COVID-19 vaccination mandate.
AI Summary
This bill establishes a state tax exemption for military service members who were discharged due to refusing the COVID-19 vaccination mandate. Specifically, the bill allows service members to subtract from their taxable income any back pay they receive as a result of their discharge, as authorized by a referenced presidential executive order (Executive Order No. 14184 from January 27, 2025). The bill defines "military back pay" as the amount specified in that executive order and uses the standard Minnesota tax code definition of "subtraction" for calculating the tax exemption. The tax exemption will apply to taxable years beginning after December 31, 2024, which means it will take effect for the 2025 tax year. By providing this tax relief, the bill aims to financially support military personnel who were separated from service for declining the COVID-19 vaccination.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Introduction and first reading, referred to Taxes (on 02/17/2025)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0860&ssn=0&y=2025 |
| BillText | https://www.revisor.mn.gov/bills/text.php?number=HF860&version=0&session=ls94&session_year=2025&session_number=0&format=pdf |
Loading...