2003 Minnesota Statutes

     424A.10 State supplemental benefit; volunteer 
  firefighters. 

    Subdivision 1.    Definition.  For purposes of this 
 section, "qualified recipient" means an individual who receives 
 a lump sum distribution of pension or retirement benefits from a 
 firefighters' relief association for service performed as a 
 volunteer firefighter. 

    Subd. 2.    Payment of supplemental benefit.  Upon the 
 payment by a firefighters' relief association of a lump sum 
 distribution to a qualified recipient, the association must pay 
 a supplemental benefit to the qualified recipient.  
 Notwithstanding any law to the contrary, the relief association 
 may pay the supplemental benefit out of its special fund.  The 
 amount of this benefit equals ten percent of the regular lump 
 sum distribution that is paid on the basis of service as a 
 volunteer firefighter.  In no case may the amount of the 
 supplemental benefit exceed $1,000. 

    Subd. 3.    State reimbursement.  By February 15 of each 
 year, the relief association shall apply to the commissioner of 
 revenue for state reimbursement of the amount of supplemental 
 benefits paid under subdivision 2 during the preceding calendar 
 year.  By March 15 the commissioner shall reimburse the relief 
 association for the amount of the supplemental benefits paid to 
 qualified recipients.  The commissioner of revenue shall 
 prescribe the form of and supporting information that must be 
 supplied as part of the application for state reimbursement.  
 The reimbursement payment must be deposited in the special fund 
 of the relief association.  A sum sufficient to make the 
 payments is appropriated from the general fund to the 
 commissioner of revenue. 

    Subd. 4.    In lieu of income tax exclusion.  The 
 supplemental benefit provided by this section is in lieu of the 
 state income tax exclusion for lump sum distributions of 
 retirement benefits paid to volunteer firefighters.  If the law 
 is modified to exclude or exempt volunteer firefighters' lump 
 sum distributions from state income taxation, the supplemental 
 benefits under this section may no longer be paid beginning with 
 the first calendar year in which the exclusion or exemption is 
 effective.  This subdivision does not apply to exemption of all 
 or part of a lump sum distribution under section 290.032 or 
 290.0802. 

    HIST: 1988 c 719 art 19 s 22; 1989 c 319 art 10 s 7; 1993 c 
 307 art 9 s 1