SF 830

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; individual income; creating a citizenship credit; appropriating
money; proposing coding for new law in Minnesota Statutes, chapter 290.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

new text begin [290.0678] CITIZENSHIP CREDIT.
new text end

new text begin Subdivision 1. new text end

new text begin Credit. new text end

new text begin A taxpayer who is not a dependent as defined in sections 151
and 152 of the Internal Revenue Code is allowed a credit against the tax imposed by this
chapter in the amount of qualified citizenship expenses incurred for a qualified individual.
new text end

new text begin Subd. 2. new text end

new text begin Limitations on credit. new text end

new text begin The credit is not allowed if the sum of a taxpayer's
income and taxpayer's spouse's income, as defined in section 290.067, subdivision 2a,
exceeds 200 percent of the federal poverty level. For a taxpayer who is not a Minnesota
resident for the entire year, the maximum credit must be allocated using the percentage
calculated in section 290.06, subdivision 2c, paragraph (e).
new text end

new text begin Subd. 3. new text end

new text begin Qualified individual. new text end

new text begin A "qualified individual" is the taxpayer, the
taxpayer's spouse, or an individual who qualifies as a dependent of the taxpayer under
sections 151 and 152 of the Internal Revenue Code. These individuals are only qualified
individuals from the time the individual submits an I-485 application to register permanent
residence or at the time the individual enters the United States on an immigrant visa, to the
time the individual becomes a naturalized United States citizen.
new text end

new text begin Subd. 4. new text end

new text begin Qualified citizenship expenses. new text end

new text begin Qualified citizenship expenses include:
new text end

new text begin (1) filing fees, including both application and biometric fingerprint fees, paid to
the United States Citizenship and Immigration Services in connection with an N-400
naturalization application for a qualified individual;
new text end

new text begin (2) amounts paid for enrollment of a qualified individual over the age of 18 at the
beginning of the year in an English language class offered by a school district in Minnesota
or a school that has been approved as a licensed school by the state of Minnesota; and
new text end

new text begin (3) any costs for citizenship classes.
new text end

new text begin Subd. 5. new text end

new text begin Credit to be refundable. new text end

new text begin If the amount of credit that the taxpayer is
eligible to receive under this section exceeds the taxpayer's tax liability under this chapter,
the commissioner of revenue shall refund the excess to the taxpayer.
new text end

new text begin Subd. 6. new text end

new text begin Appropriation. new text end

new text begin An amount sufficient to pay the refunds required by this
section is appropriated to the commissioner of revenue from the general fund.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for tax years beginning after
December 31, 2006.
new text end