Minnesota Statutes Various State Taxes and Programs (Ch. 289A-295) § 290.0677. Military service credits

Subdivision 1. Credit allowed; current military service. (a) An individual is allowed a credit against the tax due under this chapter equal to $120 for each month or portion thereof that the individual was in active military service in a designated area after December 31, 2008, while a Minnesota domiciliary.

(b) An individual may claim the credit for the calendar year in which the active service was performed.

Subd. 1a. Credit allowed; past military service. (a) A qualified individual is allowed a credit against the tax imposed under this chapter for past military service. The credit equals $750. The credit allowed under this subdivision is reduced by ten percent of adjusted gross income in excess of $30,000, but in no case is the credit less than zero.

(b) For a nonresident or a part-year resident, the credit under this subdivision must be allocated based on the percentage calculated undersection 290.06, subdivision 2c, paragraph (e).

Subd. 2. Definitions. (a) For purposes of this section, the following terms have the meanings given.

(b) “Designated area” means a:

(c) “Active military service” means active duty service in any of the United States armed forces, the National Guard, or reserves.

(d) “Qualified individual” means an individual who has:

(e) “Adjusted gross income” has the meaning given insection 62 of the Internal Revenue Code.