SF 3778

01/07/26  REVISOR  EAP/BM  26-06451  as introduced
  SENATE
  STATE OF MINNESOTA
  NINETY-FOURTH SESSION  S.F. No. 3778
  (SENATE AUTHORS: WESENBERG, Lieske, Farnsworth, Holmstrom and Rest)
  DATE       D-PG  OFFICIAL STATUS
  02/23/2026      6367 Introduction and first reading
  Referred to Taxes
  03/09/2026      6579 Author stricken Drazkowski
  Author added Rest
1.1A bill for an act
1.2relating to taxation; individual income; providing a subtraction for volunteer service
1.3performed by school resource officers; amending Minnesota Statutes 2024, section
1.4290.0132, by adding a subdivision.
1.5    BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6Section 1. Minnesota Statutes 2024, section 290.0132, is amended by adding a subdivision
1.7    to read:
1.8Subd. 40. Volunteer service; school resource officers. (a) The value of unpaid volunteer
1.9    service by an individual for performing duties as a school resource officer is a subtraction.
1.10   Service performed by an individual who is a school resource officer and not performed in
1.11   the individual's capacity as a school resource officer is not eligible for the subtraction under
1.12   this subdivision.
1.13(b) The subtraction under this subdivision equals the number of hours of unpaid volunteer
1.14   service as a school resource officer multiplied by the hourly wage that would have been
1.15   paid to a school resource officer by an employer to an employee who is a school resource
1.16   officer or by a person to an individual who is a school resource officer.
1.17(c) To claim the subtraction under this subdivision, an individual must provide
1.18   documentation from the school for which the unpaid volunteer service as a school resource
1.19   officer was performed that includes the number of hours of service and the hourly wage
1.20   that would have been paid to a school resource officer by an employer to an employee who
1.21   is a school resource officer or by a person to an individual who is a school resource officer.
1.22(d) For purposes of this subdivision:
Section 1.  1
 01/07/26  REVISOR  EAP/BM  26-06451  as introduced
2.1      (1) "school" has the meaning given in section 626.8482, subdivision 1, paragraph (b);
2.2      (2) "school resource officer" has the meaning given in section 626.8482, subdivision 1,
2.3  paragraph (c); and
2.4      (3) "wages" means:
2.5      (i) the amount paid by an employer to an employee as a school resource officer as
2.6  reported under section 6051 of the Internal Revenue Code; or
2.7      (ii) the amount paid by any person to an individual for services as a school resource
2.8  officer as reported under section 6041A of the Internal Revenue Code.
2.9      EFFECTIVE DATE. This section is effective for taxable years beginning after December
2.10 31, 2025.
 Section 1.  2