Minnesota HF4323 provides an income tax subtraction for volunteer service performed by school resource officers.

Minnesota HF4323 amends state tax law to allow a subtraction for volunteer service performed by school resource officers. This subtraction is based on the value of the hours worked, calculated by the hourly wage that would have been paid to a school resource officer. To claim this subtraction, individuals must provide documentation from the school, including the number of hours served. This provision is effective for taxable years beginning after December 31, 2025.

Minnesota HF4323 provides an income tax subtraction for volunteer service performed by school resource officers.

Minnesota HF4323 amends state tax law to allow a subtraction for volunteer service performed by school resource officers. This subtraction is based on the value of the hours worked, calculated by the hourly wage that would have been paid to a school resource officer. To claim this subtraction, individuals must provide documentation from the school, including the number of hours served. This provision is effective for taxable years beginning after December 31, 2025.