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HF 4323

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

2025-2026 Regular Session Introduced by Keith Allen and 1 co-sponsor

Creates state income tax deduction for volunteer school resource officer service to incentivize unpaid SRO participation in Minnesota schools.

Author added Allen
#educationandeducationdepartment #taxation-income
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Bill Summary · HF 4323

Legislative bill overview

HF 4323 proposes to create an individual income tax subtraction for volunteer service performed by school resource officers (SROs) in Minnesota. This would allow SROs who volunteer their time to reduce their taxable income based on hours of unpaid service. The bill was introduced in March 2026 and referred to the Taxes Committee.

Why is this important

School resource officers play a security and mentoring role in schools, and this tax incentive aims to encourage more volunteer SRO participation, potentially expanding school safety resources without increasing government payroll costs. The provision could affect state tax revenue while potentially lowering the financial barrier for individuals to serve as SROs. This reflects broader policy debates about funding school safety and compensating security personnel.

Potential points of contention

  • Tax revenue impact: Creating new tax deductions reduces state income tax collection; the fiscal cost depends on how many SROs volunteer and how the subtraction is calculated
  • Equity concerns: This tax benefit primarily helps higher-income earners who can afford to volunteer; it may not increase SRO availability in under-resourced communities
  • Definition and verification challenges: Determining what constitutes qualifying "volunteer" SRO service and preventing misuse of the deduction creates administrative complexity
  • Precedent for other professions: Other professions (teachers, firefighters, medical personnel) may seek similar tax benefits, potentially expanding costs

Compiled from official sources — confirm details with the bill’s official record.

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