Subtraction expansion for military retirement pay

This bill expands Minnesota's tax subtraction for military retirement pay, allowing more types of military pensions to reduce taxable income. It directly affects Minnesota taxpayers who receive military retirement benefits by adding specific federal pension types to the eligible subtraction list. Key provisions include expanding the subtraction to include federal employee retirement system pensions (5 U.S.C. Chapter 84) and civil service retirement system pensions (5 U.S.C. Chapter 83), both multiplied by the taxpayer's military service ratio. The change applies to taxable years beginning after December 31, 2024, and excludes taxpayers claiming the credit under Minnesota Statutes section 290.0677.