HF 3832

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

A bill for an act
relating to taxation; providing credits for purchase or modification of vehicles to
accommodate people with disabilities, for modification or improvement to homes
of people with disabilities, and for family caregivers; appropriating money;
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 [290.0661] 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 taxpayer's spouse, or the taxpayer'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 25 percent of vehicle
modification or purchase expenses. The maximum credit allowed is $5,000.
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, 2007.
new text end

Sec. 2.

new text begin [290.0662] CREDIT FOR HOME MODIFICATIONS 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 modifications or improvements to a home to facilitate
its use by a qualifying person with disabilities. For purposes of this section, "qualifying
person" means the taxpayer, the taxpayer's spouse, or the taxpayer's dependent as
defined in section 152 of the Internal Revenue Code. Amounts paid for modifications or
improvements to a home 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 25 percent of home
modification or improvement expenses. The maximum credit allowed is $5,000.
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, 2007.
new text end

Sec. 3.

new text begin [290.0663] FAMILY CAREGIVER CREDIT.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin For purposes of this section, the definitions have the
meanings given.
new text end

new text begin Subd. 2. new text end

new text begin Caregiver. new text end

new text begin "Caregiver" means an individual who provides unpaid
assistance on a daily basis that qualifies as personal care assistant services under section
256B.0655, subdivision 2, to a service recipient in either the individual's home or the
service recipient's home.
new text end

new text begin Subd. 3. new text end

new text begin Service recipient. new text end

new text begin "Service recipient" means an individual who:
new text end

new text begin (1) is the spouse, parent, stepparent, sibling, stepsibling, child, stepchild,
grandparent, or stepgrandparent of the caregiver;
new text end

new text begin (2) does not reside in a setting licensed or registered by the commissioner of health
or human services; and
new text end

new text begin (3) has been screened by a county long-term care consultation team and determined
by that team to be eligible for placement in a nursing home.
new text end

new text begin Subd. 4. new text end

new text begin Credit allowed. new text end

new text begin (a) An individual is allowed a credit against the tax
imposed by this chapter equal to $100 for each month during the tax year that the individual
is a caregiver for a service recipient. The maximum credit in a tax year is $1,200.
new text end

new text begin (b) The commissioner shall require individuals claiming the credit to certify that the
individual and the service recipient satisfy all the requirements of this section.
new text end

new text begin (c) An individual may claim only one credit in any tax year. Only one credit may be
claimed for each service recipient in any tax year.
new text end

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

new text begin Subd. 5. new text end

new text begin Credit limitations. new text end

new text begin The credit in subdivision 4 is reduced to $50 for any
month in which a service recipient receives more than four hours per day on average of
federal, state, or county-funded home care services as specified in section 256B.0651,
subdivision 2.
new text end

new text begin Subd. 6. new text end

new text begin Credit refundable. new text end

new text begin If the amount of the credit under this section exceeds
the individual's tax liability under this chapter, the commissioner shall refund the excess
amount to the claimant.
new text end

new text begin Subd. 7. new text end

new text begin Appropriation. new text end

new text begin An amount sufficient to pay the refunds required by this
section is appropriated to the commissioner from the general fund.
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, 2007.
new text end