The bill, introduced by Representative Olson, involves amending tax legislation in Minnesota to provide a tax benefit for volunteer fire and rescue workers. Specifically, it proposes an income tax subtraction for these individuals to acknowledge their contributions.

Under the bill: - An individual volunteer fire or rescue worker would be eligible for a $10,000 deduction from their taxable income. - If both spouses in a married couple are volunteer workers and they file jointly, they could subtract $20,000 from their taxable income.

The legislation defines eligible workers to include volunteer firefighters, ambulance service personnel, emergency medical responders, and members of volunteer canine or underwater search and rescue teams. To qualify for the deduction, these individuals must have completed at least 40 hours of relevant volunteer work during the tax year on a part-time, volunteer, or paid-on-call basis, but not as a full-time job.

This bill has been presented to the House Committee on Taxes for further consideration.