Bill Text: MN SF2293 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Volunteer first responders income tax credit
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2014-04-03 - Author added Nelson [SF2293 Detail]
Download: Minnesota-2013-SF2293-Introduced.html
1.2relating to taxation; individual income; providing a credit for volunteer first
1.3responders;proposing coding for new law in Minnesota Statutes, chapter 290.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. [290.0682] VOLUNTEER FIRST RESPONDER CREDIT.
1.6 Subdivision 1. Policy. Volunteer firefighters and volunteer ambulance personnel are
1.7indispensable to the state's emergency response system. The recruitment and retention of
1.8qualified volunteer firefighters and volunteer ambulance personnel in the state is crucial
1.9to public safety. Volunteer first responders provide an essential public safety service to
1.10the state and dedicate long hours to training and incident response with little financial
1.11compensation. The state should provide financial incentives to assist local communities in
1.12the recruitment and retention of volunteer first responders.
1.13 Subd. 2. Credit allowed; volunteer first responders. (a) A qualified individual is
1.14allowed a credit against the tax due under this chapter equal to $500.
1.15(b) For a nonresident or part-year resident, the credit under this subdivision must
1.16be allocated based on the percentage calculated under section 290.06, subdivision 2c,
1.17paragraph (e).
1.18 Subd. 3. Definitions. For purposes of this section, "qualified individual" means an
1.19individual who is:
1.20(1) a volunteer firefighter as defined in section 424A.001, subdivision 10;
1.21(2) a volunteer ambulance attendant as defined in section 144E.001, subdivision 15; or
1.22(3) an emergency medical responder as defined in section 144E.001, subdivision 6,
1.23who provides emergency medical services as a volunteer.
2.1 Subd. 4. Limitations. An individual is not eligible for the credit under this section
2.2unless the individual has served as a volunteer firefighter, volunteer ambulance attendant,
2.3or volunteer emergency medical provider for more than one calendar year.
2.4EFFECTIVE DATE.This section is effective for taxable years beginning after
2.5December 31, 2012.
1.3responders;proposing coding for new law in Minnesota Statutes, chapter 290.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. [290.0682] VOLUNTEER FIRST RESPONDER CREDIT.
1.6 Subdivision 1. Policy. Volunteer firefighters and volunteer ambulance personnel are
1.7indispensable to the state's emergency response system. The recruitment and retention of
1.8qualified volunteer firefighters and volunteer ambulance personnel in the state is crucial
1.9to public safety. Volunteer first responders provide an essential public safety service to
1.10the state and dedicate long hours to training and incident response with little financial
1.11compensation. The state should provide financial incentives to assist local communities in
1.12the recruitment and retention of volunteer first responders.
1.13 Subd. 2. Credit allowed; volunteer first responders. (a) A qualified individual is
1.14allowed a credit against the tax due under this chapter equal to $500.
1.15(b) For a nonresident or part-year resident, the credit under this subdivision must
1.16be allocated based on the percentage calculated under section 290.06, subdivision 2c,
1.17paragraph (e).
1.18 Subd. 3. Definitions. For purposes of this section, "qualified individual" means an
1.19individual who is:
1.20(1) a volunteer firefighter as defined in section 424A.001, subdivision 10;
1.21(2) a volunteer ambulance attendant as defined in section 144E.001, subdivision 15; or
1.22(3) an emergency medical responder as defined in section 144E.001, subdivision 6,
1.23who provides emergency medical services as a volunteer.
2.1 Subd. 4. Limitations. An individual is not eligible for the credit under this section
2.2unless the individual has served as a volunteer firefighter, volunteer ambulance attendant,
2.3or volunteer emergency medical provider for more than one calendar year.
2.4EFFECTIVE DATE.This section is effective for taxable years beginning after
2.5December 31, 2012.
