Bill Text: MN HF62 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Past military service tax credit eligibility modified.
Sponsorship: Slight Partisan Bill (Republican 6-2)
Status: (Introduced - Dead) 2013-05-20 - Author added Bernardy [HF62 Detail]
Download: Minnesota-2013-HF62-Introduced.html
1.2relating to veterans; modifying eligibility for a tax credit for past military service;
1.3amending Minnesota Statutes 2012, section 290.0677, subdivision 2.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 290.0677, subdivision 2, is amended to read:
1.6 Subd. 2. Definitions. (a) For purposes of this section, the following terms have
1.7the meanings given.
1.8 (b) "Designated area" means a:
1.9 (1) combat zone designated by Executive Order from the President of the United
1.10States;
1.11 (2) qualified hazardous duty area, designated in Public Law; or
1.12 (3) location certified by the U. S. Department of Defense as eligible for combat zone
1.13tax benefits due to the location's direct support of military operations.
1.14 (c) "Active military service" means active duty service in any of the United States
1.15armed forces, the National Guard, or reserves.
1.16 (d) "Qualified individual" means an individual who has:
1.17 (1)either (i) met one of the following criteria:
1.18 (i) has served at least 20 years in the militaryor;
1.19 (ii) has a service-connected disability rating of 100 percent for a total and permanent
1.20disability; or
1.21 (iii) has been determined by the military to be eligible for compensation from a
1.22pension or other retirement pay from the federal government for service in the military,
1.23as computed under United States Code, title 10, sections 1401 to 1414, 1447 to 1455,
1.24or 12733; and
2.1 (2) separated from military service before the end of the taxable year.
2.2 (e) "Adjusted gross income" has the meaning given in section 61 of the Internal
2.3Revenue Code.
2.4EFFECTIVE DATE.This section is effective for taxable years beginning after
2.5December 31, 2012.
1.3amending Minnesota Statutes 2012, section 290.0677, subdivision 2.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 290.0677, subdivision 2, is amended to read:
1.6 Subd. 2. Definitions. (a) For purposes of this section, the following terms have
1.7the meanings given.
1.8 (b) "Designated area" means a:
1.9 (1) combat zone designated by Executive Order from the President of the United
1.10States;
1.11 (2) qualified hazardous duty area, designated in Public Law; or
1.12 (3) location certified by the U. S. Department of Defense as eligible for combat zone
1.13tax benefits due to the location's direct support of military operations.
1.14 (c) "Active military service" means active duty service in any of the United States
1.15armed forces, the National Guard, or reserves.
1.16 (d) "Qualified individual" means an individual who has:
1.17 (1)
1.18 (i) has served at least 20 years in the military
1.19 (ii) has a service-connected disability rating of 100 percent for a total and permanent
1.20disability; or
1.21 (iii) has been determined by the military to be eligible for compensation from a
1.22pension or other retirement pay from the federal government for service in the military,
1.23as computed under United States Code, title 10, sections 1401 to 1414, 1447 to 1455,
1.24or 12733; and
2.1 (2) separated from military service before the end of the taxable year.
2.2 (e) "Adjusted gross income" has the meaning given in section 61 of the Internal
2.3Revenue Code.
2.4EFFECTIVE DATE.This section is effective for taxable years beginning after
2.5December 31, 2012.
