Minneslate Logo

HF4323 (Legislative Session 94 (2025-2026))

Individual income tax subtraction for volunteer service performed by school resource officers provided.

Related bill: SF3778

AI Generated Summary

Purpose

  • Establishes a subtraction from Minnesota individual income tax for the value of unpaid volunteer work performed by a person as a school resource officer (SRO).
  • The bill adds Subdivision 40 to Minnesota Statutes 2024 section 290.0132 to create this subtraction.

Main Provisions

  • Subdivision 40: The value of unpaid volunteer service by an individual performing duties as a school resource officer is a subtraction on the individual’s taxable income.
  • Eligibility limitation: Only service performed in the capacity of an SRO is eligible; unpaid volunteer work not done as an SRO does not qualify.
  • How the subtraction is calculated: The subtraction equals (the number of hours of unpaid volunteer service as an SRO) multiplied by (the hourly wage that would have been paid to an SRO by an employer or by a person to an individual who is an SRO).
  • How to claim: To claim the subtraction, the individual must provide documentation from the school detailing the hours of service and the hourly wage that would have been paid.
  • Definitions and references:
    • “School” uses the meaning given in section 626.8482 subdivision 1 paragraph b.
    • “School resource officer” uses the meaning given in section 626.8482 subdivision 1 paragraph c.
    • “Wages” means either (i) the amount paid by an employer to an employee as an SRO (reported under IRC section 6051) or (ii) the amount paid by any person to an individual for SRO services (reported under IRC section 6041A).

Eligibility and Documentation

  • The subtraction is only for unpaid volunteer service performed as an SRO.
  • The school must provide documentation showing the hours of service and the corresponding wage that would have been paid.

Definitions and Tax Context

  • Wages are defined using specific Internal Revenue Code references (IRC 6051 and IRC 6041A) to determine the value used in the subtraction.
  • The terms “school” and “school resource officer” are tied to existing Minnesota definitions in section 626.8482.

Practical Effect

  • Eligible SRO volunteers could reduce their Minnesota taxable income by the value of their unpaid service, calculated as hours times the applicable SRO wage, provided they meet the documentation requirements.

Implementation Notes

  • The excerpt does not specify an effective date or how this interacts with other tax provisions; final details would appear in the enacted bill.

Relevant Terms - volunteer service - school resource officer - SRO - subtraction (tax subtraction) - hours - hourly wage - wages - documentation - Internal Revenue Code 6051 - Internal Revenue Code 6041A - school (definition per 626.8482) - capacity as an SRO - unpaid volunteer service

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 16, 2026HouseActionIntroduction and first reading, referred toTaxes
March 18, 2026HouseActionAuthor added

Citations

 
[
  {
    "analysis": {
      "added": [
        "Adds Subd. 40: volunteer service school resource officers subtraction; defines the scope of unpaid volunteer service and the wage basis for the subtraction."
      ],
      "removed": [],
      "summary": "Cites Minnesota Statutes 2024 section 290.0132, adding Subd. 40 to provide a subtraction for unpaid volunteer service performed by a school resource officer.",
      "modified": [
        "Amends section 290.0132 by adding a subdivision."
      ]
    },
    "citation": "290.0132",
    "subdivision": "subd.40"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Cites Minnesota Statutes 626.8482, subd. 1, paragraph b, which provides the meaning of 'school' for the purposes of this bill.",
      "modified": []
    },
    "citation": "626.8482",
    "subdivision": "subd.1, par. b"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Cites Minnesota Statutes 626.8482, subd. 1, paragraph c, which provides the meaning of 'school resource officer' for the purposes of this bill.",
      "modified": []
    },
    "citation": "626.8482",
    "subdivision": "subd.1, par. c"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Cites the Internal Revenue Code section 6051 as the basis for wages reporting referenced in the subtraction calculation.",
      "modified": []
    },
    "citation": "Internal Revenue Code §6051",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Cites the Internal Revenue Code section 6041A as another basis for wages reporting used in the subtraction calculation.",
      "modified": []
    },
    "citation": "Internal Revenue Code §6041A",
    "subdivision": ""
  }
]

Progress through the legislative process

17%
In Committee

Sponsors

Loading…