Minnesota SF431 establishes an income tax subtraction for volunteer fire and rescue workers.

Minnesota SF431 amends the state's tax code to create a subtraction for volunteer fire and rescue workers. This subtraction allows individual taxpayers who performed at least 40 hours of qualified rescue work on a volunteer, part-time, or paid-on-call basis to deduct $10,000 from their taxable income. If both spouses in a married couple filing jointly were volunteer rescue workers, they can deduct $20,000. Qualified rescue work includes roles such as firefighter, ambulance service personnel, emergency medical responder, and member of a volunteer canine or underwater search and rescue team.

Minnesota SF431 establishes an income tax subtraction for volunteer fire and rescue workers.

Minnesota SF431 amends the state's tax code to create a subtraction for volunteer fire and rescue workers. This subtraction allows individual taxpayers who performed at least 40 hours of qualified rescue work on a volunteer, part-time, or paid-on-call basis to deduct $10,000 from their taxable income. If both spouses in a married couple filing jointly were volunteer rescue workers, they can deduct $20,000. Qualified rescue work includes roles such as firefighter, ambulance service personnel, emergency medical responder, and member of a volunteer canine or underwater search and rescue team.