SF 249

Introduction - 94th Legislature (2025 - 2026)

Posted on 01/29/2025 04:28 p.m.

A bill for an act
relating to taxation; individual income; modifying the credit for attaining a master's
degree in licensure field to include a master's degree in special education; amending
Minnesota Statutes 2024, section 290.0686.

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

Section 1.

Minnesota Statutes 2024, section 290.0686, is amended to read:

290.0686 CREDIT FOR ATTAINING MASTER'S DEGREE IN TEACHER'S
LICENSURE FIELD.

Subdivision 1.

Definitions.

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

(b) "Master's degree program" means a graduate-level program at an accredited university
leading to a master of arts or science degree in new text begin either new text end a core content area directly related to
a qualified teacher's licensure field new text begin or in special education new 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.
To be eligible under this credit, a licensed elementary school teacher must pursue and
complete a master's degree program in new text begin either new text end a core content area in which the teacher provides
direct classroom instruction new text begin or in special education new text end .

(c) "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 deleted text begin both when
the teacher begins the master's degree program and when deleted text end new text begin or receives the license within six
months of the date new text end 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.

(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) "Special education" means a program of study directly related to licensure in
developmental disabilities, early childhood special education, deaf and hard of hearing
education, blind and visually impaired education, emotional or behavioral disorders, autism
spectrum disorders, or learning disabilities.
new text end

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 new text begin : (1) in the later of the year
the master's degree program is completed or the year the teaching license is received; and
(2) new text end only one time for each master's degree program completed in a core content area new text begin or in
special education 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, 2024.
new text end