Minnesota Legislature
HF 62
as introduced - 91st Legislature, 2020 2nd Special Session (2020 - 2020) Posted on 07/13/2020 12:20pm
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A bill for an act
relating to taxation; individual income; expanding the definition of education-related
expenses for the education expenses subtraction and credit to include certain
broadband subscription expenses; amending Minnesota Statutes 2019 Supplement,
section 290.0674, subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2019 Supplement, section 290.0674, subdivision 1, is
amended to read:
Subdivision 1.
Credit allowed; definitions.
new text begin (a) new text end An individual is allowed a credit against
the tax imposed by this chapter in an amount equal to 75 percent of the amount paid for
education-related expenses for a qualifying child in kindergarten through grade 12.
new text begin (b) new text end For purposes of this section, "education-related expenses" means:
(1) fees or tuition for instruction by an instructor under section 120A.22, subdivision
10, clause (1), (2), (3), (4), or (5), or a member of the Minnesota Music Teachers Association,
and who is not a lineal ancestor or sibling of the dependent for instruction outside the regular
school day or school year, including tutoring, driver's education offered as part of school
curriculum, regardless of whether it is taken from a public or private entity or summer
camps, in grade or age appropriate curricula that supplement curricula and instruction
available during the regular school year, that assists a dependent to improve knowledge of
core curriculum areas or to expand knowledge and skills under the required academic
standards under section 120B.021, subdivision 1, and the world languages standards under
section 120B.022, subdivision 1, and that do not include the teaching of religious tenets,
doctrines, or worship, the purpose of which is to instill such tenets, doctrines, or worship;
(2) expenses for textbooks, including books and other instructional materials and
equipment purchased or leased for use in elementary and secondary schools in teaching
only those subjects legally and commonly taught in public elementary and secondary schools
in this state. "Textbooks" does not include instructional books and materials used in the
teaching of religious tenets, doctrines, or worship, the purpose of which is to instill such
tenets, doctrines, or worship, nor does it include books or materials for extracurricular
activities including sporting events, musical or dramatic events, speech activities, driver's
education, or similar programs;
(3) deleted text begin a maximum expense of $200 per familydeleted text end new text begin expensesnew text end fornew text begin :
new text end
new text begin (i)new text end personal computer hardware, excluding single purpose processorsdeleted text begin , anddeleted text end new text begin ;
new text end
new text begin
(ii) related broadband subscription services, not to exceed $25 per month; and
new text end
new text begin (iii)new text end educational software that assists a dependent to improve knowledge of core
curriculum areas or to expand knowledge and skills under the required academic standards
under section 120B.021, subdivision 1, and the elective standard under section 120B.022,
subdivision 1, clause (2)deleted text begin ,deleted text end new text begin . Items under this clause must benew text end purchased for use in the taxpayer's
home and not used in a trade or business regardless of whether the computer is required by
the dependent's school; and
(4) the amount paid to others for transportation of a qualifying child attending an
elementary or secondary school situated in Minnesota, North Dakota, South Dakota, Iowa,
or Wisconsin, wherein a resident of this state may legally fulfill the state's compulsory
attendance laws, which is not operated for profit, and which adheres to the provisions of
the Civil Rights Act of 1964 and chapter 363A. Amounts under this clause exclude any
expense the taxpayer incurred in using the taxpayer's or the qualifying child's vehicle.
new text begin (c) new text end For purposes of this section, "qualifying child" has the meaning given in section
32(c)(3) of the Internal Revenue Code.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2019.
new text end