HF 3201

as introduced - 93rd Legislature (2023 - 2024) Posted on 04/04/2023 09:43am

A bill for an act
relating to taxation; individual income; establishing a two-year income tax holiday
for direct support professionals.

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

Section 1. new text begin INCOME TAX HOLIDAY; DIRECT SUPPORT PROFESSIONALS.
new text end

new text begin (a) Notwithstanding any law to the contrary, for taxable years beginning after December
31, 2022, and before January 1, 2025, an individual who is an eligible direct support
professional may elect to receive an exemption from the individual income tax under
Minnesota Statutes, chapter 290.
new text end

new text begin (b) An eligible direct support professional who is eligible for a refundable credit in
excess of the individual's liability for tax may still file and claim a return for a taxable year
covered by this section.
new text end

new text begin (c) For the purposes of this section, "eligible direct support professional" means an
individual who:
new text end

new text begin (1) was an employee, as defined in Minnesota Statutes, section 290.92, subdivision 1,
clause (3), of an eligible facility in Minnesota during the taxable year;
new text end

new text begin (2) worked at least 1,000 hours at an eligible facility in Minnesota during the taxable
year; and
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new text begin (3) had adjusted gross income during the taxable year that did not exceed $75,000, or
$150,000 for a married taxpayer filing a joint return.
new text end

new text begin (d) For the purposes of this section, "eligible facility" means:
new text end

new text begin (1) a nursing facility, as defined in Minnesota Statutes, section 256R.02, subdivision
33;
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new text begin (2) an assisted living facility, as defined in Minnesota Statutes, section 144G.08,
subdivision 7;
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new text begin (3) an adult foster care licensed under Minnesota Rules, parts 9555.5105 to 9555.6265;
new text end

new text begin (4) a community residential setting, as defined in Minnesota Statutes, section 245D.02,
subdivision 4a; or
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new text begin (5) intermediate care facilities for persons with developmental disabilities licensed under
Minnesota Statutes, sections 144.50 to 144.56.
new text end

new text begin (e) The definitions in Minnesota Statutes, section 290.01, apply for this section.
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, and before January 1, 2025.
new text end