Individual income tax subtraction established for expenses related to parking at a health facility.

HF 323 creates a tax subtraction for Minnesota individual income taxpayers who pay for parking at eligible health facilities. It allows a subtraction of parking expenses exceeding $100 annually for the taxpayer, a family member receiving care, or an employee working at the facility. Eligible facilities include hospitals, clinics, and birth centers, while excluding amounts already claimed as medical expenses or reimbursed through health savings accounts. The policy applies to taxable years beginning after December 31, 2024.