Minnesota House Bill Expands Income Tax Subtractions for National Guard and Reserve Pay

Original title: Individual income tax subtraction modified for National Guard and reserve compensation.

Last action · February 10, 2025: Introduction and first reading, referred to TaxesSponsors: Jim Joy and 6 others

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What This Bill Proposed

Minnesota House File 152 expands the individual income tax for military compensation to include members of the National Guard from neighboring states and updates definitions of active service, effective for taxable years starting after December 31, 2024.

Why it matters

Changes tax liability for military personnel serving in Minnesota or neighboring states by altering what forms of reserve and guard compensation qualify for state income tax s.

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

members of the Minnesota National Guard

Their individual income tax subtraction is modified regarding reserve and active service compensation.

Directly affected

members of the National Guard of a neighboring state

They become newly eligible for the individual income tax subtraction on qualifying compensation.

Key Facts

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Frequently Asked Questions

Who qualifies for the expanded tax subtraction under this bill?

Members of the Minnesota National Guard, the National Guard of neighboring states (North Dakota, South Dakota, Iowa, and Wisconsin), and U.S. military reserve components performing active service.

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Where This Stands

This bill did not become law - Died at adjournment · introduced in the House.

Procedural history

1 action

Feb 10, 2025HouseIntroduced
Introduction and first reading, referred to Taxes

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

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