Bill Text: MN SF1643 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Income tax credit for past military service eligibility modification
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Introduced - Dead) 2012-03-08 - Comm report: To pass and re-referred to Taxes [SF1643 Detail]
Download: Minnesota-2011-SF1643-Introduced.html
1.2relating to veterans; modifying eligibility for a tax credit for past military service;
1.3amending Minnesota Statutes 2010, section 290.0677, subdivision 2.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 290.0677, subdivision 2, is amended to
1.6read:
1.7 Subd. 2. Definitions. (a) For purposes of this section the following terms have
1.8the meanings given.
1.9 (b) "Designated area" means a:
1.10 (1) combat zone designated by Executive Order from the President of the United
1.11States;
1.12 (2) qualified hazardous duty area, designated in Public Law; or
1.13 (3) location certified by the U. S. Department of Defense as eligible for combat zone
1.14tax benefits due to the location's direct support of military operations.
1.15 (c) "Active military service" means active duty service in any of the United States
1.16armed forces, the National Guard, or reserves.
1.17 (d) "Qualified individual" means an individual whohas:
1.18 (1)either (i) has served at least 20 years in the military or; (ii) has a service-connected
1.19disability rating of 100 percent for a total and permanent disability; or (iii) has been
1.20determined by the military to be eligible for compensation from a pension or other
1.21retirement pay from the federal government for service in the military, as computed under
1.22United States Code, title 10, sections 1401 to 1414, 1447 to 1455, or 12733; and
1.23 (2) has separated from military service before the end of the taxable year.
2.1 (e) "Adjusted gross income" has the meaning given in section 61 of the Internal
2.2Revenue Code.
2.3EFFECTIVE DATE.This section is effective for taxable years beginning after
2.4December 31, 2010.
1.3amending Minnesota Statutes 2010, section 290.0677, subdivision 2.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 290.0677, subdivision 2, is amended to
1.6read:
1.7 Subd. 2. Definitions. (a) For purposes of this section the following terms have
1.8the meanings given.
1.9 (b) "Designated area" means a:
1.10 (1) combat zone designated by Executive Order from the President of the United
1.11States;
1.12 (2) qualified hazardous duty area, designated in Public Law; or
1.13 (3) location certified by the U. S. Department of Defense as eligible for combat zone
1.14tax benefits due to the location's direct support of military operations.
1.15 (c) "Active military service" means active duty service in any of the United States
1.16armed forces, the National Guard, or reserves.
1.17 (d) "Qualified individual" means an individual who
1.18 (1)
1.19disability rating of 100 percent for a total and permanent disability; or (iii) has been
1.20determined by the military to be eligible for compensation from a pension or other
1.21retirement pay from the federal government for service in the military, as computed under
1.22United States Code, title 10, sections 1401 to 1414, 1447 to 1455, or 12733; and
1.23 (2) has separated from military service before the end of the taxable year.
2.1 (e) "Adjusted gross income" has the meaning given in section 61 of the Internal
2.2Revenue Code.
2.3EFFECTIVE DATE.This section is effective for taxable years beginning after
2.4December 31, 2010.
