MN SF1894

Employers subject to individual income or corporate franchise tax may claim a credit equal to 50 percent of wages paid to qualified emergency responder employees.

Credit is limited to the employer's tax liability for the taxable year and cannot exceed that amount.

Credits for partnerships, limited liability companies, and S corporations pass through to partners, members, or shareholders pro rata based on their ownership share or special allocation agreements.

Qualified emergency responders include ambulance service personnel, emergency medical responders, and firefighters as defined in Minnesota statutes chapters 144E and 299N.

Credit is effective for taxable years beginning after December 31, 2022.