1.1 	A bill for an act
1.2 	relating to taxation; individual income; allowing a subtraction for mileage 
1.3 	reimbursement for volunteer drivers;amending Minnesota Statutes 2020, section 
1.4 	290.0132, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2020, section 290.0132, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 30.Volunteer driver reimbursement. (a) A taxpayer is allowed a subtraction 
1.9 	equal to the amount of mileage reimbursement paid by a charitable organization to the 
1.10 	taxpayer for work as a volunteer driver. The subtraction is limited to amounts paid by the 
1.11 	organization that:
1.12 	(1) are in excess of the mileage rate for use of an automobile in rendering gratuitous 
1.13 	services to a charitable organization under section 170(i) of the Internal Revenue Code; and
1.14 	(2) do not exceed the standard mileage rate for businesses established under Code of 
1.15 	Federal Regulations, title 26, section 1.274-5(j)(2).
1.16 	(b) For the purposes of this section, "charitable organization" means an organization 
1.17 	eligible for a charitable contribution under section 170(c) of the Internal Revenue Code.

1.18 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
1.19 	31, 2020.