Plain English Breakdown
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HF4323 • 2026
Individual income tax subtraction for volunteer service performed by school resource officers provided.
Individual income tax subtraction for volunteer service performed by school resource officers provided.
Education
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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2026-03-18
House
Author added Allen
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2026-03-16
House
Introduction and first reading, referred to Taxes
Official Summary Text
Individual income tax subtraction for volunteer service performed by school resource officers provided.
Current Bill Text
Read the full stored bill text
A bill for an act relating to taxation; individual income; providing a subtraction for volunteer service performed by school resource officers; amending Minnesota Statutes 2024, section 290.0132, by adding a subdivision. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: Section 1. Minnesota Statutes 2024, section 290.0132, is amended by adding a subdivision to read: new text begin Subd. 40. new text end new text begin Volunteer service; school resource officers. new text end new text begin (a) The value of unpaid volunteer service by an individual for performing duties as a school resource officer is a subtraction. Service performed by an individual who is a school resource officer and not performed in the individual's capacity as a school resource officer is not eligible for the subtraction under this subdivision. new text end new text begin (b) The subtraction under this subdivision equals the number of hours of unpaid volunteer service as a school resource officer multiplied by the hourly wage that would have been paid to a school resource officer by an employer to an employee who is a school resource officer or by a person to an individual who is a school resource officer. new text end new text begin (c) To claim the subtraction under this subdivision, an individual must provide documentation from the school for which the unpaid volunteer service as a school resource officer was performed that includes the number of hours of service and the hourly wage that would have been paid to a school resource officer by an employer to an employee who is a school resource officer or by a person to an individual who is a school resource officer. new text end new text begin (d) For purposes of this subdivision: new text end new text begin (1) "school" has the meaning given in section 626.8482, subdivision 1, paragraph (b); new text end new text begin (2) "school resource officer" has the meaning given in section 626.8482, subdivision 1, paragraph (c); and new text end new text begin (3) "wages" means: new text end new text begin (i) the amount paid by an employer to an employee as a school resource officer as reported under section 6051 of the Internal Revenue Code; or new text end new text begin (ii) the amount paid by any person to an individual for services as a school resource officer as reported under section 6041A of the Internal Revenue Code. new 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