SF1590

SF1590 (Legislative Session 94 (2025-2026))

Income tax subtraction of back pay permission for military members discharged due to the military's COVID-29 vaccination mandate

Related bill: HF860

AI Generated Summary

This bill, introduced in the Minnesota Senate, proposes an income tax subtraction for military service members who were discharged due to the military's COVID-19 vaccination mandate and later received back pay. The bill specifies that the back pay amount authorized under a future Executive Order (No. 14184, dated January 27, 2025) by the President of the United States would be exempt from state income tax in Minnesota. The legislation defines "subtraction" according to Minnesota tax law, ensuring that affected service members will not owe state income tax on this compensation.

Bill text versions

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
February 19, 2025	Senate	Floor	Action	Introduction and first reading
February 19, 2025	Senate	Floor	Action	Referred to	Taxes

Citations

[
  {
    "analysis": {
      "added": [
        "Defines 'subtraction' as per the existing statute for tax computation purposes."
      ],
      "removed": [],
      "summary": "This bill pertains to the tax handling of military back pay and references the subtraction rules in section 290.0132.",
      "modified": []
    },
    "citation": "290.0132"
  }
]