MN HF1948

Extends Minnesota's military income tax subtraction to include compensation for services performed under the Active Guard Reserve (AGR) program, which was previously excluded.

Modifies the definition of "active service" to include AGR program compensation along with state active service and federally funded state active service as defined in Minnesota Statutes section 190.05.

Allows members of the Minnesota National Guard and other U.S. military reserve components to subtract AGR compensation from state taxable income to the same extent as other active service compensation.

Effective for taxable years beginning after December 31, 2013.