This bill aims to introduce a tax deduction for volunteer fire and rescue workers in Minnesota. If the bill is passed, individuals who serve as volunteer rescue workers can subtract $10,000 from their taxable income when filing individual tax returns. Married couples where both spouses are volunteer rescue workers can subtract $20,000 if they file jointly.

The bill specifies who qualifies as a volunteer rescue worker. To be eligible, one must serve in positions like volunteer firefighters, ambulance service personnel, emergency medical responders, or members of volunteer canine or underwater search and rescue teams. Moreover, these individuals must work for at least 40 hours in a year on a volunteer, part-time, or paid-on-call basis, but not full-time, to qualify for the subtraction.

Overall, this legislative proposal is designed to provide financial relief to volunteer fire and rescue workers by lowering their tax burden in recognition of their services to the community.