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HF 3486

as introduced - 92nd Legislature (2021 - 2022) Posted on 02/15/2022 10:58am

KEY: stricken = removed, old language.
underscored = added, new language.
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Current Version - as introduced

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A bill for an act
 relating to taxation; individual income; modifying the credit for attaining a master's
degree in a teacher's licensure field; amending Minnesota Statutes 2020, section
290.0686.

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

Section 1.

Minnesota Statutes 2020, section 290.0686, is amended to read:


290.0686 CREDIT FOR ATTAINING MASTER'S DEGREE deleted text begin IN TEACHER'S
LICENSURE FIELDdeleted text end .

Subdivision 1.

Definitions.

(a) For purposes of this section, the following terms have
the meanings given them.

(b) "Master's degree program" means a graduate-level program at an accredited university
leading to a master of arts or science degree in a deleted text begin core contentdeleted text end new text begin qualified subjectnew text end area deleted text begin directly
related to a qualified teacher's licensure fielddeleted text end . deleted text begin Thedeleted text end new text begin Anew text end master's degree programnew text begin in a core
content areanew text end may deleted text begin notdeleted text end include pedagogy or a pedagogy component. deleted text begin To be eligible under this
credit, a licensed elementary school teacher must pursue and complete a master's degree
program in a core content area in which the teacher provides direct classroom instruction.
deleted text end

(c) new text begin "Qualified subject area" means:
new text end

new text begin (1) a core content area directly related to a qualified teacher's licensure field;
 new text end

new text begin (2) special education; or
 new text end

new text begin (3) education or education pedagogy.
 new text end

new text begin (d) new text end "Qualified teacher" means a person who:

(1) holds a teaching license issued by the licensing division in the Department of
Education on behalf of the Professional Educator Licensing and Standards Board both when
the teacher begins the master's degree program and when the teacher completes the master's
degree program;

(2) began a master's degree program after June 30, 2017; and

(3) completes the master's degree program during the taxable year.

deleted text begin (d)deleted text end new text begin (e)new text end "Core content area" means the academic subject of reading, English or language
arts, mathematics, science, foreign languages, civics and government, economics, arts,
history, or geography.

Subd. 2.

Credit allowed.

(a) An individual who is a qualified teacher is allowed a credit
against the tax imposed under this chapter. The credit equals the lesser of $2,500 or the
amount the individual paid for tuition, fees, books, and instructional materials necessary to
completing the master's degree program and for which the individual did not receive
reimbursement from an employer or scholarship.

(b) For a nonresident or a part-year resident, the credit under this subdivision must be
allocated based on the percentage calculated under section 290.06, subdivision 2c, paragraph
(e).

(c) A qualified teacher may claim the credit in this section only one time for each master's
degree program completed in a deleted text begin core contentdeleted text end new text begin qualified subjectnew text end area.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2021.
 new text end