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Yes it is for Minnesota. Under the whats new in 2022 link there is info on the Minnesota frontline workers pay it’s says “Minnesota Frontline Worker Pay Program. If you received a payment from the Minnesota Frontline Worker Pay Program, you may subtract the amount that is included in your federal adjusted gross income.” And I’m a bit confused by this, I’m sorry if this is silly and I’m just misunderstanding but could someone explain this in regards to how I’m subtracting it?