1.1 	A bill for an act
1.2 	relating to taxes; individual income; providing a credit for volunteer ambulance 
1.3 	attendants and volunteer firefighters; appropriating money;proposing coding for 
1.4 	new law in Minnesota Statutes, chapter 290.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. [290.0678] VOLUNTEER AMBULANCE ATTENDANT AND 
1.7 	VOLUNTEER FIREFIGHTER CREDIT.
1.8 		Subdivision 1.Definitions. (a) For purposes of this section, the following terms 
1.9 	have the  meanings given.
1.10 	(b) "Volunteer ambulance attendant" has the meaning given in section 144E.001, 
1.11 	subdivision 15.
1.12 	(c) "Volunteer firefighter" has the meaning given in section 424A.001, subdivision 
1.13 	10.
1.14 	(d) "Fire department" has the meaning given in section 424A.001, subdivision 2.
1.15 	(e) "Municipality" has the meaning given in section 424A.001, subdivision 3.
1.16 	(f) "Eligible volunteer ambulance attendant" means a volunteer ambulance attendant 
1.17 	who is in good standing and on the active roster during each month of the taxable year of 
1.18 	an ambulance service licensed under section 144E.101.
1.19 	(g) "Eligible volunteer firefighter" means a volunteer firefighter who is in good 
1.20 	standing and on the active roster during each month of the taxable year of a fire department 
1.21 	of a municipality.
1.22 		Subd. 2.Credit. An individual who is an eligible volunteer ambulance attendant or 
1.23 	an eligible volunteer firefighter is allowed a credit against the tax imposed by this chapter. 
1.24 	The credit equals $1,500 for an individual and $3,000 for a married couple filing a joint 
2.1 	return if both spouses are eligible. For a nonresident or part-year resident, the credit 
2.2 	determined under this section must be allocated based on the percentage calculated under 
2.3 	section 290.06, subdivision 2c, paragraph (e).
2.4 		Subd. 3.Credit refundable. If the amount of credit which the claimant is eligible 
2.5 	to receive  under this section exceeds the claimant's tax liability under this chapter, the 
2.6 	commissioner shall  refund the excess to the claimant.
2.7 		Subd. 4.Appropriation. An amount sufficient to pay the refunds required by this 
2.8 	section  is appropriated to the commissioner from the general fund.

2.9 	EFFECTIVE DATE. This section is effective for taxable years beginning after 
2.10 	December 31, 2006.