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HF 3093

as introduced - 90th Legislature (2017 - 2018) Posted on 03/22/2018 04:13pm

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
relating to education; taxes; modifying eligibility for teacher's master's degree tax
credit; amending Minnesota Statutes 2017 Supplement, section 290.0686,
subdivision 1.

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

Section 1.

Minnesota Statutes 2017 Supplement, section 290.0686, subdivision 1, is
amended to read:


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 in new text begin either new text end a core content area directly related to
a qualified teacher's licensure fieldnew text begin or in special educationnew 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 a core content area in which the teacher provides direct classroom instruction.

(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 both when
the teacher begins the master's degree program and when 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, emotional or behavioral
disorders, autism spectrum disorders, or learning disabilities.
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, 2017.
new text end