Section 1.  [Subtractions from federal taxable income]  Provides a Minnesota income tax subtraction for pension or other retirement pay received from the government for service in U.S. Armed Forces, to the extent included in federal taxable income, regardless of whether the individual served in the military.  Effective beginning in tax year 2013. 

Section 2.  [Definitions]  Adds a cross-reference to the subtraction authorized in section 1 for purposes of calculating the alternative minimum tax.  Effective beginning in tax year 2013.

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