MN HF4323

Creates a Minnesota individual income tax subtraction for unpaid volunteer service performed by school resource officers, effective for taxable years beginning after December 31, 2025

Subtraction amount equals volunteer hours multiplied by the hourly wage that would have been paid to a school resource officer for the same work

Only volunteer work performed specifically in the capacity of a school resource officer qualifies; other volunteer activities by individuals who are school resource officers are excluded

Claimants must provide documentation from the school verifying the number of volunteer hours and the applicable hourly wage rate

Definitions for "school" and "school resource officer" reference existing Minnesota Statutes section 626.8482