Senate Counsel, Research
and Fiscal Analysis
Minnesota Senate Bldg.
95 University Avenue W. Suite 3300
St. Paul, MN 55155
(651) 296-4791
Tom Bottern
State of Minnesota
S.F. No. 300 - Providing a Military Veterans Jobs Tax Credit
Author: Senator Michael P. Goggin
Prepared By: Joan White, Senate Counsel (651/296-3814)
Date: February 11, 2019


S.F. No. 300 amends the income and franchise taxes chapter of law to provide a tax credit to employees who hire certain veterans.

Section 1 (290.0693, subdivision 1) defines the following terms: qualified employee, qualified employer, disabled veteran, unemployed veteran, veteran, and date of hire.

Subdivision 2 establishes the amount of the tax credit allowed against the tax imposed under this chapter for hiring a disabled or unemployed veteran.

Subdivision 3 provides that credits to flow-through entities must be passed through on a pro rata basis to each partner or stakeholder based on their share of the entity’s assets, as of the last day of the taxable year.

This bill is effective for taxable years beginning after December 31, 2018.

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: 02/11/2019
If you see any errors on this page, please e-mail us at