Bill > SF1590

This bill creates a state income tax subtraction for military service members who were discharged due to refusing the COVID-19 vaccination mandate. Specifically, the bill allows military personnel to exclude from state income tax any back pay they receive as a result of their discharge, as authorized under a referenced federal executive order (Executive Order No. 14184 from January 27, 2025). The bill defines "back pay" as the amount specified in that executive order and clarifies that the term "subtraction" follows standard Minnesota tax law definitions. The tax exemption will apply to taxable years beginning after December 31, 2024, meaning service members who were discharged for refusing the COVID-19 vaccine will not have to pay Minnesota state income tax on any back pay they receive as a result of their discharge. This legislation appears to be designed to provide financial relief to military members who were separated from service due to vaccination requirements.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF1590&ssn=0&y=2025