MN HF5448

Allows Minnesota taxpayers to subtract health facility parking expenses exceeding $100 from their individual income tax.

Eligible parking expenses include cash payments at hospitals, outpatient surgical centers, physician offices, medical/dental clinics, and birth centers for patients receiving care, visitors of family members, and facility employees.

Excludes parking expenses already deducted as medical expenses, paid from health savings accounts or flexible spending arrangements, or reimbursed by employers or other sources.

Applies to taxable years beginning after December 31, 2023.