HF 3857 Summary

• Adds a new income tax subtraction for wage income, including accrued sick or vacation leave, paid after the death of a public safety officer killed in the line of duty, where wages are paid by state or local government for public safety officer duties.

• Defines "public safety officer" according to section 299A.41, subdivision 4, and "killed in the line of duty" according to section 299A.41, subdivision 3.

• Applies to federal taxable income included in Minnesota state taxable income for individuals, estates, and trusts.

• Effective for taxable years beginning after December 31, 2009.