Minnesota Legislature
HF 2951
as introduced - 90th Legislature (2017 - 2018) Posted on 03/19/2018 01:22pm
Current Version - as introduced
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A bill for an act
relating to taxation; income; providing a subtraction for supporting vocational
training; amending Minnesota Statutes 2016, sections 290.0132, by adding a
subdivision; 290.0134, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2016, section 290.0132, is amended by adding a subdivision
to read:
new text begin Subd. 27. new text end
new text begin Collaborative vocational training. new text end
new text begin
(a) For purposes of this subdivision, the
following terms have the meanings given them:
new text end
new text begin
(1) "Collaborative vocational training agreement" means a partnership between a taxpayer
and a qualifying school where the taxpayer agrees to provide practical, hands-on training:
new text end
new text begin
(i) that assists to improve students' knowledge of core curriculum areas or to expand
knowledge and skills under the required academic standards under section 120B.021,
subdivision 1, or the elective standard under section 120B.022, subdivision 1; or
new text end
new text begin
(ii) in vocational technical trades for skilled occupations; and
new text end
new text begin
(2) "Qualifying school" means:
new text end
new text begin
(i) a 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; or
new text end
new text begin
(ii) a postsecondary institution eligible for state student aid under section 136A.103 or,
a postsecondary institution situated in North Dakota, South Dakota, Iowa, or Wisconsin
that participates in the federal Pell Grant program under title IV of the Higher Education
Act of 1965, Public Law 89-329, as amended.
new text end
new text begin
(b) The amount equal to the certificate provided under paragraph (e) is a subtraction.
new text end
new text begin
(c) To be eligible for the subtraction under this subdivision, a taxpayer must apply to
the commissioner of education or the commissioner of higher education, as applicable, for
certification that the taxpayer has entered into a collaborative vocational training agreement
for the taxable year. The application must be in a form and manner prescribed by the
commissioner of revenue in consultation with the commissioner of education and the
commissioner of higher education.
new text end
new text begin
(d) A qualifying school that enters into a collaborative vocational training agreement
for a taxable year must certify to the commissioner of education or commissioner of higher
education, as applicable, the education cost savings realized during the taxable year
attributable to the agreement.
new text end
new text begin
(e) Upon determination that the taxpayer has entered into a collaborative vocational
training agreement for the taxable year, the commissioner of education or commissioner of
higher education must issue a certificate to the taxpayer designated in the application. The
certificate must state the amount of the subtraction. The subtraction equals the lesser of: (1)
the amount certified under paragraph (d) by the qualifying school; or (2) ..... .
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 2.
Minnesota Statutes 2016, section 290.0134, is amended by adding a subdivision
to read:
new text begin Subd. 17. new text end
new text begin Collaborative vocational training. new text end
new text begin
(a) For purposes of this subdivision, the
following terms have the meanings given them:
new text end
new text begin
(1) "Collaborative vocational training agreement" means a partnership between a taxpayer
and a qualifying school where the taxpayer agrees to provide practical, hands-on training:
new text end
new text begin
(i) that assists to improve students' knowledge of core curriculum areas or to expand
knowledge and skills under the required academic standards under section 120B.021,
subdivision 1, or the elective standard under section 120B.022, subdivision 1; or
new text end
new text begin
(ii) in vocational technical trades for skilled occupations; and
new text end
new text begin
(2) "Qualifying school" means:
new text end
new text begin
(i) a 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; or
new text end
new text begin
(ii) a postsecondary institution eligible for state student aid under section 136A.103 or,
a postsecondary institution situated in North Dakota, South Dakota, Iowa, or Wisconsin
that participates in the federal Pell Grant program under title IV of the Higher Education
Act of 1965, Public Law 89-329, as amended.
new text end
new text begin
(b) The amount equal to the certificate provided under paragraph (e) is a subtraction.
new text end
new text begin
(c) To be eligible for the subtraction under this subdivision, a taxpayer must apply to
the commissioner of education or the commissioner of higher education, as applicable, for
certification that the taxpayer has entered into a collaborative vocational training agreement
for the taxable year. The application must be in a form and manner prescribed by the
commissioner of revenue in consultation with the commissioner of education and the
commissioner of higher education.
new text end
new text begin
(d) A qualifying school that enters into a collaborative vocational training agreement
for a taxable year must certify to the commissioner of education or commissioner of higher
education, as applicable, the education cost savings realized during the taxable year
attributable to the agreement.
new text end
new text begin
(e) Upon determination that the taxpayer has entered into a collaborative vocational
training agreement for the taxable year, the commissioner of education or commissioner of
higher education must issue a certificate to the taxpayer designated in the application. The
certificate must state the amount of the subtraction. The subtraction equals the lesser of: (1)
the amount certified under paragraph (d) by the qualifying school; or (2) ..... .
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end