MN SF4204

Allows Minnesota taxpayers a subtraction on individual income tax for mileage reimbursement received from charitable organizations for volunteer driving 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 section 170(c) of the Internal Revenue Code.

Effective for taxable years beginning after December 31, 2019.