Senate Counsel, Research
and Fiscal Analysis
Minnesota Senate Bldg.
95 University Avenue W. Suite 3300
St. Paul, MN 55155
(651) 296-4791
Alexis C. Stangl
Director
   Senate   
State of Minnesota
 
 
 
 
 
S.F. No. 213 - Modifications to Definition of "Qualified Individual" for Military Service Credit Eligibility
 
Author: Senator Bruce D. Anderson
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: March 19, 2013



 

Minnesota allows qualified individuals a refundable income tax credit for past military service.  Under current law, a “qualified individual” is a person who has been separated from the military in the taxable year for which the credit is claimed, and either have served at least 20 years in the military, or have a service-connected disability rating of 100 percent for a total and permanent disability.  This bill modifies the definition of “qualified individual” so that a person who has been separated from the military in the taxable year for which the credit is claimed and meets any of the following criteria is eligible:

  • at least 20 years of service in the military;
  • a service-connected disability rating of 100 percent for a total and permanent disability; or
  • determined by the military to be eligible for pension or other retirement compensation, as defined and computed under federal law. 

Effective beginning tax year 2013.

NBP:dv 

 
Check on the status of this bill
 
Back to Senate Counsel and Research Bill Summaries page
 

 
This page is maintained by the Office of Senate Counsel, Research, and Fiscal Analysis for the Minnesota Senate.
 
Last review or update: 03/19/2013
 
If you see any errors on this page, please e-mail us at webmaster@senate.mn