Individual income tax subtraction for volunteer service performed by school resource officers provided.

This bill would allow Minnesota school resource officers who perform unpaid volunteer service to claim a subtraction from their individual income tax. The tax benefit is calculated by multiplying the number of volunteer hours by the hourly wage that would typically be paid to a school resource officer. To claim this subtraction, officers must provide documentation from their school showing the hours worked and the applicable hourly wage rate. The changes would take effect for tax years beginning after December 31, 2025.