Individual income tax subtraction for volunteer service performed by school resource officers provided.

Summary

The bill allows individuals who volunteer as school resource officers to subtract the value of that unpaid service from their Minnesota individual income tax. The subtraction equals the number of volunteer hours multiplied by the hourly wage a school resource officer would normally earn, and requires documentation from the school confirming hours and wage. Only service performed in the officer’s official capacity qualifies.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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