Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF3778

Introduced
2/23/26  

Caption

School Resource Officers volunteer service taxation subtraction provision

Impact

If enacted, SF3778 will create a new provision within Minnesota State Statutes that directly affects how volunteer service is recognized within the realm of taxation. Specifically, it introduces a method for calculating the potential tax benefit based on hours served as a school resource officer and the equivalent salary that would have been paid for those services. This change aims to not only reward volunteers but also to ensure that schools can attract and retain skilled personnel committed to student safety and education.

Summary

SF3778 seeks to amend taxation laws in Minnesota by offering a subtraction on individual income tax for the value of unpaid volunteer service performed by school resource officers. This legislation aims to acknowledge and incentivize the contributions of these officers, who often work without compensation to support school safety and community engagement. The bill will allow volunteers to subtract the calculated value of their service from their taxable income, effectively reducing their tax burden and encouraging more individuals to serve in this capacity.

Contention

Discussions around the bill may bring forth varying opinions about its implications. Supporters argue that the recognition of volunteer efforts through tax benefits is a crucial step in enhancing school safety and fostering community involvement. They believe this could lead to a larger pool of volunteers willing to take on the responsibilities of school resource officers. Conversely, critics could raise concerns regarding the potential impact on state revenues or question whether providing tax benefits for volunteer activities is the best utilization of public resources. The long-term financial implications for the state's budget may also be a point of discussion among stakeholders.

Companion Bills

MN HF4323

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

Previously Filed As

MN SF4903

Volunteer firefighter pension income taxation subtraction establishment

MN SF3189

Volunteer drivers individual income subtraction increase provision

MN HF741

Income tax subtraction established for volunteer fire and rescue workers.

MN SF431

Volunteer fire and rescue workers income tax subtraction establishment

MN HF4573

Individual income tax subtraction for volunteer firefighter pension income established.

MN SB419

Income Tax - Subtraction Modification - Public Safety Volunteers

MN HB815

Income Tax - Subtraction Modification - Public Safety Volunteers

MN HF2496

School resource officers (SRO) provisions modified.

MN SF104

Unlimited Social Security taxation subtraction allowance

MN SF429

Education expense subtraction and credit provisions modifications

Similar Bills

No similar bills found.