MN SF668

Amends Minnesota's individual income tax subtraction for National Guard and reserve compensation to include members of the National Guard of neighboring states (North Dakota, South Dakota, Iowa, or Wisconsin)

Expands the definition of "active service" eligible for the tax subtraction to include service on behalf of neighboring states during public disasters, war, riots, or other emergencies

Qualifying service includes duty under federal Title 32, Active Guard Reserve (AGR) program compensation, and state active service duties

Effective for taxable years beginning after December 31, 2024