MN HF3983

Allows individual income taxpayers a subtraction for mileage reimbursement paid by charitable organizations for volunteer driver work.

Limits the subtraction to reimbursement amounts that exceed the IRS mileage rate for gratuitous services but do not exceed the standard mileage rate.

Defines "mileage rate" as the per-mile rate for computing deductible costs established by the U.S. Treasury Secretary.

Defines "charitable organization" as any organization eligible for charitable contributions under Internal Revenue Code section 170(c).

Effective for taxable years beginning after December 31, 2019.