MN SF3865

Establishes a Minnesota individual income tax subtraction for AmeriCorps volunteer stipends and living allowances, allowing volunteers to exclude this income from state taxable income

Covers stipends paid to AmeriCorps volunteers, living allowances for National Civilian Community Corps volunteers, and stipends for AmeriCorps Seniors volunteers

Includes national service educational awards received from the National Service Trust for service in approved AmeriCorps programs as a tax subtraction

Amends Minnesota Statutes 2024, section 290.0132, subdivision 16

Effective for taxable years beginning after December 31, 2025