Income tax; military benefits subtraction; emergency. Establishes an income tax subtraction for up to $20,000 of militarybenefits in taxable year 2021, up to $30,000 in taxable year 2022,and up to $40,000 in taxable year 2023 and each year thereafter.The bill defines military benefits to include military retirementincome and benefits paid to the surviving spouse of a veteran. The bill contains an emergency clause. Income tax; military benefits subtraction; emergency. Establishes an income tax subtraction for up to $20,000 of military benefits in taxable year 2022, up to $30,000 in taxable year 2023, and up to $40,000 in taxable year 2024 and each year thereafter. The bill defines military benefits to include military retirement income and benefits paid to the surviving spouse of a veteran. The bill contains an emergency clause.