MN SF431

Creates a $10,000 Minnesota income tax subtraction for volunteer rescue workers, or $20,000 for married couples filing jointly if both spouses qualify

Eligible rescue workers include volunteer firefighters, ambulance service personnel, emergency medical responders, and members of volunteer canine or underwater search and rescue teams

Requires a minimum of 40 hours of qualified rescue work during the taxable year to qualify for the subtraction

Excludes full-time workers (those working 1,600+ hours annually in the occupation) from eligibility

Effective for taxable years beginning after December 31, 2024