Income tax subtraction of back pay permission for military members discharged due to the military's COVID-29 vaccination mandate

This bill allows Minnesota military members who were discharged due to refusing the military's COVID-19 vaccination mandate to exclude certain back pay from their state income tax. Specifically, it creates a tax subtraction for back pay amounts authorized under a federal executive order (Executive Order 14184) related to such discharges. The policy change applies to taxable years beginning after December 31, 2024, directly affecting eligible discharged service members. It modifies Minnesota's tax code to provide a financial benefit for this specific group of military personnel.