Loading chat...

MN SF3189

Bill

Official Source

Status

Introduced

4/1/2025

Primary Sponsor

Carla Nelson

Click for details

Origin

Senate

94th Legislature 2025-2026

AI Summary

  • Increases the Minnesota income tax subtraction for volunteer drivers to $2.00 per mile driven for charitable organizations
  • Changes calculation method from reimbursement amounts exceeding federal charitable rates to a flat per-mile subtraction minus actual reimbursement received
  • Requires the commissioner to annually adjust the $2.00 per mile amount for inflation beginning with tax year 2025
  • Applies to volunteer driving for organizations eligible for charitable contributions under Internal Revenue Code section 170(c)
  • Effective for taxable years beginning after December 31, 2024

Legislative Description

Volunteer drivers individual income subtraction increase provision

Last Action

Referred to Taxes

4/1/2025

Committee Referrals

Taxes4/1/2025

Full Bill Text

No bill text available