1.1 	A bill for an act
1.2 	relating to taxation; individual income; allowing 18-year-old children to qualify 
1.3 	for the Minnesota child credit;amending Minnesota Statutes 2023 Supplement, 
1.4 	sections 290.0661, subdivision 1; 290.0671, subdivision 1a.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2023 Supplement, section 290.0661, subdivision 1, is 
1.7 	amended to read:
1.8 		Subdivision 1.Definitions. For the purposes of this section, "qualifying child" has the 
1.9 	meaning given in section 32(c) of the Internal Revenue Code, except:
1.10 	(1) excluding individuals who attained the age of 18 19 or greater in the taxable year; 
1.11 	and
1.12 	(2) section 32(m) of the Internal Revenue Code does not apply.

1.13 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
1.14 	31, 2023.

1.15 	Sec. 2. Minnesota Statutes 2023 Supplement, section 290.0671, subdivision 1a, is amended 
1.16 	to read:
1.17 		Subd. 1a.Definitions. For purposes of this section, "qualifying older child" means a 
1.18 	qualifying child, as defined in section 32(c) of the Internal Revenue Code, that attained at 
1.19 	least the age of 18 19 in the taxable year. For the purposes of determining a qualifying older 
1.20 	child, section 32(m) of the Internal Revenue Code does not apply.

2.1 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
2.2 	31, 2023.