Minnesota HF860 allows an income tax subtraction for military back pay of members discharged due to the COVID-19 vaccination mandate.
Minnesota HF860 establishes that military back pay for service members discharged due to the military's COVID-19 vaccination mandate is not taxable income. This applies to back pay authorized under Executive Order No. 14184, dated January 27, 2025. The bill defines "military back pay for service members discharged under the military's COVID-19 vaccination mandate" and "subtraction" according to Minnesota Statutes. This provision is effective for taxable years beginning after December 31, 2024.
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