MN SF3778

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

Calculates the subtraction amount by multiplying volunteer hours by the hourly wage that would have been paid to a school resource officer for the same work

Limits eligibility to service performed specifically in the individual's capacity as a school resource officer; other volunteer activities do not qualify

Requires documentation from the school verifying the number of volunteer hours and the applicable hourly wage rate to claim the subtraction

Uses existing statutory definitions for "school" and "school resource officer" from Minnesota Statutes section 626.8482