MN HF1893

Extends the military pay subtraction under Minnesota Statutes section 290.0132, subdivision 11 to include compensation paid to federal civilian employees who are military technicians (dual status) as defined in United States Code, title 10, section 10216.

Expands the military service pension and retirement pay subtraction under subdivision 21 to include retirement pay or pensions received for service as a military technician (dual status).

Defines "active service" for military technician compensation to include service performed by federal civilian employees who are military technicians (dual status) as defined in federal law.

Effective for taxable years beginning after December 31, 2016.

Stated purpose is to provide recognition for military technicians' service comparable to other Minnesota military service members and to assist in retaining soldiers as military technicians.