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HF 2404

as introduced - 93rd Legislature (2023 - 2024) Posted on 05/10/2023 03:43pm

KEY: stricken = removed, old language.
underscored = added, new language.
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Engrossments
Introduction Posted on 03/02/2023

Current Version - as introduced

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A bill for an act
 relating to taxation; individual income; expanding the credit for teachers attaining
master's degrees to include special education degrees and certain newly licensed
teachers; amending Minnesota Statutes 2022, section 290.0686.

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

Section 1.

Minnesota Statutes 2022, section 290.0686, is amended to read:


290.0686 CREDIT FOR new text begin NEWLY LICENSED TEACHERS AND TEACHERS
new text end ATTAINING MASTER'S deleted text begin DEGREE IN TEACHER'S LICENSURE FIELDdeleted text end new text begin DEGREESnew 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 innew text begin eithernew text end a core content area directly related to
a qualified teacher's licensure fieldnew text begin or in special educationnew text end . new text begin Except for a special education
program, new text end the master's degree program may not 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 contentdeleted text end new text begin A master's degree program is limited
to degree programs related to thenew text end area in which the teacher provides direct classroom
instruction.

(c) deleted text begin "Qualified teacher"deleted text end new text begin "Eligible master's degree recipient"new text end means deleted text begin a persondeleted text end new text begin an individualnew text end
who:

(1) holds a teaching license issued by the deleted text begin licensing division in the Department of
Education on behalf of thedeleted text end Professional Educator Licensing and Standards Board both when
the deleted text begin teacherdeleted text end new text begin individualnew text end begins the master's degree program and when the deleted text begin teacherdeleted text end new text begin individualnew text end
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.

(d) "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.

new text begin (e) "Eligible newly licensed teacher" means an individual who, during the taxable year:
 new text end

new text begin (1) earned a qualifying teaching license for the first time; or
 new text end

new text begin (2) earned an additional qualifying teaching license in a license shortage area for the
first time.
 new text end

new text begin (f) "License shortage area" has the meaning given in section 136A.1275, subdivision 1,
paragraph (b).
 new text end

new text begin (g) "Qualifying teaching license" means:
 new text end

new text begin (1) a Tier 3 license issued under section 122A.183; or
 new text end

new text begin (2) a Tier 4 license issued under section 122A.184.
 new text end

Subd. 2.

Credit allowed.

(a) An individual who is deleted text begin a qualified teacherdeleted text end new text begin an eligible newly
licensed teacher or an eligible master's degree recipientnew text end is allowed a credit against the tax
imposed under this chapter. The credit equals deleted text begin the lesser ofdeleted text end $2,500 deleted text begin ordeleted text end new text begin , except the credit for
an eligible master's degree recipient is limited tonew text end 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) deleted text begin A qualified teacherdeleted text end new text begin An individualnew text end may claim the credit in this section only one time
for each master's degree program deleted text begin completed in a core content areadeleted text end new text begin or qualifying teaching
licensenew text end .

new text begin (d) An individual may claim only one credit under this section per taxable year. A married
taxpayer filing a joint return may claim one credit for each spouse who is an eligible newly
licensed teacher or eligible master's degree recipient.
 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, 2022.
 new text end