Volunteer fire and rescue workers income tax subtraction establishment

This bill establishes a $10,000 income tax subtraction for Minnesota taxpayers who volunteer as fire or rescue workers, increasing to $20,000 for married couples filing jointly where both spouses qualify. It directly affects volunteer firefighters (per §299N.03), ambulance personnel, emergency medical responders, and search/rescue team members who complete at least 40 hours of qualified work annually without working full-time (1,600+ hours). The subtraction reduces taxable income, not the tax bill itself, and applies to taxable years beginning after December 31, 2024. This policy change specifically targets volunteer emergency service workers to offset their out-of-pocket costs.