HF 4350

as introduced - 91st Legislature (2019 - 2020) Posted on 03/11/2020 11:38am

A bill for an act
relating to taxation; individual income; establishing a refundable tax credit for
direct support professionals; 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 [290.0687] DIRECT SUPPORT PROFESSIONAL TAX CREDIT.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For the purposes of this section, the following terms have
the meanings given.
new text end

new text begin (b) "Direct care" means providing face-to-face care, training, supervision, counseling,
consultation, or medication assistance to persons served by an eligible provider.
new text end

new text begin (c) "Direct support professional" means an individual employed by an eligible provider
who spends more than 50 percent of the individual's work hours providing direct care.
new text end

new text begin (d) "Eligible provider" means:
new text end

new text begin (1) a supervised living facility licensed under sections 144.50 to 144.56;
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new text begin (2) any setting that provides home and community-based services governed under chapter
245D and reimbursed under section 256B.4914;
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new text begin (3) a provider of services as part of the consumer-directed community supports option
for an individual receiving medical assistance home and community-based services under
section 256B.092, 256B.093, or 256B.49; or
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new text begin (4) a provider of semi-independent living services under section 252.275.
new text end

new text begin (e) "Qualifying wages" means wages paid to a direct support professional for work at
an eligible provider in Minnesota.
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new text begin (f) "Wages" has the meaning given in section 290.92, subdivision 1, clause (1).
new text end

new text begin Subd. 2. new text end

new text begin Credit allowed. new text end

new text begin (a) A taxpayer is allowed a credit against the tax imposed by
this chapter equal to four percent of the taxpayer's qualifying wages in the taxable year.
new text end

new text begin (b) The credit allowed under this section must not exceed $1,000.
new text end

new text begin Subd. 3. new text end

new text begin Credit refundable. new text end

new text begin If the amount of credit which the claimant is eligible to
receive under this section exceeds the claimant's tax liability under this chapter, the
commissioner must refund the excess to the claimant.
new text end

new text begin Subd. 4. 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 from the general fund.
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, 2019.
new text end