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HF860 (Legislative Session 94 (2025-2026))

Income tax subtraction of back pay allowed for military members discharged due to the military's COVID-19 vaccination mandate.

Related bill: SF1590

AI Generated Summary

House File No. 860 is a proposed piece of legislation in the state of Minnesota that relates to taxation, specifically for military members. This bill seeks to allow a subtraction from state income tax for any back pay received by military members who were discharged due to not adhering to the military's COVID-19 vaccination mandate. This means if a service member’s discharge was linked to the vaccine mandate and they receive back pay, that amount would not be considered taxable income under Minnesota state tax laws.

Key points of the bill include: 1. The definition of military back pay affected by this bill is as described in Executive Order No. 14184, issued by the President on January 27, 2025. 2. The term “subtraction” refers to the amount that can be deducted from gross income, following the guidelines of Minnesota Statutes section 290.0132, subdivision 1.

In summary, the bill proposes that military back pay for those discharged due to a COVID-19 vaccination mandate should not be taxed by the state of Minnesota.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
February 16, 2025HouseFloorActionIntroduction and first reading, referred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Clarifies the applicability of 'subtraction' as it pertains to non-taxability of back pay for specific military members."
      ],
      "removed": [],
      "summary": "This bill references tax rule definitions and operations under section 290.0132 related to the treatment of specific income types in Minnesota.",
      "modified": [
        "Sets forth how 'subtraction' is understood specifically for this context, aligning it with existing statute definitions."
      ]
    },
    "citation": "290.0132"
  }
]

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