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Bill > HF3792
MN HF3792
MN HF3792Individual income tax subtraction for AmeriCorps stipends and living allowances established.
summary
Introduced
02/26/2026
02/26/2026
In Committee
02/26/2026
02/26/2026
Crossed Over
Passed
Dead
Introduced Session
94th Legislature 2025-2026
Bill Summary
A bill for an act relating to taxation; individual income; establishing a subtraction for AmeriCorps stipends and living allowances; amending Minnesota Statutes 2024, section 290.0132, subdivision 16.
AI Summary
This bill establishes a new tax subtraction for individuals in Minnesota, meaning certain income will not be taxed. Specifically, it allows taxpayers to subtract from their taxable income any stipends or living allowances received as part of participating in AmeriCorps, a federal program that engages Americans in intensive community service. This includes stipends for regular AmeriCorps volunteers, living allowances for National Civilian Community Corps volunteers, and stipends for AmeriCorps Seniors volunteers. Additionally, it clarifies that national service educational awards, which are grants received from the National Service Trust for completing AmeriCorps programs, are also eligible for this subtraction. This change is intended to reduce the tax burden on individuals serving their communities through these programs and will take effect for taxable years beginning after December 31, 2025.
Committee Categories
Budget and Finance
Sponsors (5)
Last Action
Author added Kraft (on 04/07/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.revisor.mn.gov/bills/94/2026/0/HF/3792/ |
| BillText | https://www.revisor.mn.gov/bills/94/2026/0/HF/3792/versions/0/pdf/ |
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