HF152 (Legislative Session 94 (2025-2026))
Individual income tax subtraction modified for National Guard and reserve compensation.
Related bill: SF668
AI Generated Summary
The bill proposed in the Minnesota House of Representatives aims to amend state tax laws concerning the income of members of the National Guard and other reserve components of the U.S. military. Specifically, it seeks to modify an existing provision to ensure that compensation paid to these servicemembers for active duties—including state or neighboring state's active service or under certain United States Code provisions—is deductible from their state income tax. This includes duties related to natural disasters, riots, or other state emergencies as well as routine duties under federal or state orders. The bill defines active service and clarifies that neighboring states include North Dakota, South Dakota, Iowa, and Wisconsin. The aim is to provide a tax relief for servicemembers for their active duty income.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 09, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Clarifies compensation for services performed under Active Guard Reserve (AGR) program is included in the subtraction."
],
"removed": [],
"summary": "This bill modifies the subtraction for National Guard and reserve compensation under section 290.0132.",
"modified": [
"Definition of 'active service' with specific duty parameters including state active service, federally funded state active service, and service under U.S. Code Title 32."
]
},
"citation": "290.0132"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "The bill references definitions related to active service for National Guard under section 190.05.",
"modified": [
"Clarified definitions for 'state active service' and 'federally funded state active service'."
]
},
"citation": "190.05"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "The bill references section 190.08 related to duties under active service conditions.",
"modified": [
"Clarified inclusion of certain service duties under active service conditions."
]
},
"citation": "190.08"
}
]