HF 1826

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxes; individual income; providing a credit for purchase or
modification of vehicles to accommodate people with disabilities; 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 [290.0678] CREDIT FOR VEHICLES MODIFIED FOR PEOPLE
WITH DISABILITIES.
new text end

new text begin (a) An individual is allowed a credit against the tax imposed by this chapter for
amounts paid during the tax year for the purchase or modification of a motor vehicle for
use by a qualifying person with disabilities. For purposes of this section, "qualifying
person" means the taxpayer, the taxpayera??s spouse, or the taxpayera??s dependent as defined
in section 152 of the Internal Revenue Code. Amounts paid for purchase or modification
of a vehicle qualify for the credit only if they qualify for the medical expense deduction
provided in section 213 of the Internal Revenue Code, without regard to the income
threshold, and only to the extent the expenses are not reimbursed to the individual by
a federal, state, or local government program. The credit equals 50 percent of vehicle
modification or purchase expenses. The maximum credit allowed is $1,000.
new text end

new text begin (b) For a nonresident or part-year resident, the credit determined under this section
must be allocated based on the percentage calculated under section 290.06, subdivision
2c, paragraph (e).
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, 2006.
new text end