SF 3865 Minnesota Senate · 2025-2026 Regular Session

AmeriCorps stipends and living allowances subtraction establishment provision

This bill creates a tax subtraction for Minnesota taxpayers who receive certain AmeriCorps-related benefits. It specifically allows individuals to subtract from their state taxable income: (1) AmeriCorps volunteer stipends, (2) National Civilian Community Corps living allowances, (3) AmeriCorps Seniors stipends, and (4) National Service Educational Awards. The provision applies to benefits received through federally approved AmeriCorps programs under U.S. Code sections referenced in the bill. This change takes effect for tax returns filed in 2026 for income earned in 2025.
Bill status in committee 1 of 4 stages cleared
Introduction
Feb 2026
Committee Review
Floor Vote
Governor
Introduced Feb 26, 2026 Last action Feb 26, 2026
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Total actions
2
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0
Committee
1
Feb 26, 2026
Committee
Referred to Taxes
upper
Feb 26, 2026
Introduced
Introduction and first reading
upper
1 primary · 3 co-sponsors

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