Income tax subtraction established for volunteer fire and rescue workers.

HF 741 establishes a $10,000 income tax subtraction for individual volunteer fire and rescue workers in Minnesota, increasing to $20,000 for married couples where both spouses qualify. It directly affects volunteers who perform at least 40 hours of qualified work (such as firefighting, ambulance services, or search/rescue) during the year without working full-time (1,600+ hours). The bill defines "qualified rescue work" to include roles like volunteer firefighters, emergency medical responders, and search/rescue team members. This tax benefit applies to taxable years beginning after December 31, 2024.