MN HF1993

Establishes a tax credit against Minnesota income tax for eligible volunteer firefighters, EMTs, and ambulance service persons.

Defines eligible individuals as those who earned at least six months of service credit under section 424A.003, earned good time service credit for at least 50 percent of a full year under section 353G.07, or were credited with a year of service as a qualified ambulance service person under section 144E.45.

Credit amounts are $1,000 for married couples filing jointly if both spouses are eligible individuals, $500 if only one spouse is eligible, and $500 for all other eligible taxpayers.

Allows taxpayers to file returns claiming the credit prior to receiving certification of service credit, but requires amended returns if earned service credit was insufficient to claim the credit.

Effective for taxable years beginning after December 31, 2018.