Military pay and allowances modifications; pension offset stipends establishment

This bill establishes a pension offset stipend for Minnesota military service members called into state active duty. It requires the adjutant general to pay eligible service members a stipend equal to 5% of their basic pay during state service, compensating for pension inequities compared to similar federal service. The stipend applies specifically to members ordered into state active service under Governor authority, not to federal deployments. This change modifies Minnesota Statutes section 192.49, adding a new provision (subd. 2a) to address gaps in pension benefits for state-ordered service. It does not alter base pay rates ($130/day minimum or federal equivalent) but adds this targeted compensation.