MN SF1577

Establishes a $10,000 state income tax subtraction for individual volunteer rescue workers, or $20,000 for married couples filing jointly if both spouses are volunteer rescue workers.

Defines "volunteer rescue worker" as an individual performing at least 40 hours of qualified rescue work during the taxable year on a volunteer, part-time, or paid-on-call basis, but not on a full-time basis.

Qualifies rescue work includes volunteer firefighters, ambulance services personnel, emergency medical responders, and members of volunteer canine search and rescue teams or volunteer underwater search and rescue teams.

Excludes individuals working 1,600 hours or more during a calendar year in these occupations, as they would be considered full-time workers.

Effective for taxable years beginning after December 31, 2022.