School Resource Officers volunteer service taxation subtraction provision

This bill allows school resource officers (SROs) who volunteer their services without pay to reduce their Minnesota state income tax. It creates a tax subtraction equal to the number of volunteer hours multiplied by the hourly wage a paid SRO would earn, based on IRS-reported rates. To claim this, volunteers must provide documentation from their school confirming hours worked and the applicable wage rate. The policy directly affects unpaid SRO volunteers and the schools that verify their service. It takes effect for tax years beginning after December 31, 2025.