Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
HF3792 • 2026
Individual income tax subtraction for AmeriCorps stipends and living allowances established.
Individual income tax subtraction for AmeriCorps stipends and living allowances established.
Taxes
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2026-04-07
House
Author added Kraft
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2026-02-26
House
Introduction and first reading, referred to Taxes
Official Summary Text
Individual income tax subtraction for AmeriCorps stipends and living allowances established.
Current Bill Text
Read the full stored bill text
A bill for an act relating to taxation; individual income; establishing a subtraction for AmeriCorps stipends and living allowances; amending Minnesota Statutes 2024, section 290.0132, subdivision 16. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: Section 1. Minnesota Statutes 2024, section 290.0132, subdivision 16, is amended to read: Subd. 16. new text begin AmeriCorps living allowances and stipends; new text end national service educational awards. new text begin The following amounts are a subtraction: new text end new text begin (1) a stipend paid to an AmeriCorps volunteer under United States Code, title 42, section 4955; new text end new text begin (2) a living allowance provided to a National Civilian Community Corps volunteer under United States Code, title 42, section 12618; new text end new text begin (3) a stipend paid to an AmeriCorps Seniors volunteer under United States Code, title 42, sections 5011 and 5013(b); and new text end new text begin (4) a new text end national service educational deleted text begin awards deleted text end new text begin award new text end received from the National Service Trust under United States Code, title 42, sections 12601 to 12604, for service in an approved Americorps National Service program deleted text begin are a subtraction deleted text end . new text begin EFFECTIVE DATE. new text end new text begin This section is effective for taxable years beginning after December 31, 2025. new text end