SF3778

Minnesota SF3778 allows a subtraction for volunteer service by school resource officers on individual income tax returns.

Minnesota SF3778 amends state tax law to allow a subtraction for volunteer service performed by school resource officers. This subtraction applies to the number of hours of unpaid volunteer service as a school resource officer multiplied 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 that includes the number of hours of service. This provision is effective for taxable years beginning after December 31, 2025.