Two-year income tax holiday established for certain emergency responders.

HF 378 creates a temporary two-year income tax exemption for certain emergency responders in Minnesota, effective for tax years 2025-2026. It applies to individuals who worked at least 1,000 hours (as paid or volunteer) in ambulance services or as emergency medical responders in Minnesota during the tax year, with adjusted gross income under $75,000 ($150,000 for joint filers). The exemption allows eligible individuals to avoid paying Minnesota individual income tax on their earnings during this period. This policy directly affects qualifying emergency medical personnel meeting these specific work and income criteria.