MN SF1603

Creates a Minnesota income tax subtraction for health facility parking expenses exceeding $100 per year, effective for taxable years beginning after December 31, 2024

Eligible facilities include hospitals, outpatient surgical centers, physician offices, medical or dental clinics, and licensed birth centers

Three groups may claim the subtraction: patients parking to receive care, individuals visiting eligible family members (spouse or qualifying relative) who are patients, and employees parking at the facility for work

Expenses already deducted as medical expenses, paid or reimbursed through HSAs, health flexible spending arrangements, or employer reimbursement are excluded from the subtraction