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SF 1318

as introduced - 90th Legislature (2017 - 2018) Posted on 06/21/2017 11:31am

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A bill for an act
relating to state government; providing a phased-in minimum wage increase;
enabling low-income workers to meet basic needs; increasing the working family
credit; providing increased child care assistance to all low-income workers and
increasing reimbursement rates; increasing MFIP grants; providing funding by
closing a tax loophole for high-income individuals with income exempt from Social
Security taxes; authorizing rulemaking; appropriating money; amending Minnesota
Statutes 2016, sections 119B.02, subdivisions 1, 2; 119B.03, subdivisions 3, 9,
10; 119B.035, subdivisions 1, 2, 4, 5; 119B.05, subdivision 5; 119B.08, subdivision
3; 119B.09, subdivision 7; 119B.10; 119B.11, subdivision 1; 119B.12, subdivision
2; 119B.13, subdivision 1; 119B.15; 119B.24; 177.24, subdivision 1; 256J.24,
subdivision 5; 290.0671, subdivision 1, as amended; proposing coding for new
law in Minnesota Statutes, chapter 290; repealing Minnesota Statutes 2016, sections
119B.011, subdivisions 20, 20a; 119B.03, subdivisions 1, 2, 4, 5, 6, 6a, 6b, 8;
119B.05, subdivision 1; 119B.07; 119B.09, subdivisions 3, 4a; 119B.11, subdivision
4; 290.0671, subdivision 7.

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

ARTICLE 1

FINDINGS

Section 1. FINDINGS.

(a) The Legislative Commission on Ending Poverty in Minnesota called for steps to
bring an end to poverty by 2020, yet a large number of Minnesotans continue to struggle
to make ends meet. More than one in ten Minnesotans lives in poverty, and three in ten are
struggling to meet basic needs. Some workers cannot afford housing and go from their jobs
to a homeless shelter at night. More than two-thirds the time has passed between the year
in which the Poverty Commission wrote the report and the year 2020, yet little progress has
been made and bolder action is needed.

(b) Because low-income people frequently need government assistance to feed their
families, the most effective welfare reform is to help Minnesota workers succeed in the
economy. This includes ensuring that there are jobs available to them, that they have access
to affordable child care, and that, through higher wages and an increase in the working
family tax credit, they are able to afford basic needs. Helping low-income workers and their
families will boost their productivity, improve the economy, and reduce financial assistance
costs for the state.

(c) For people unable to work because of age or disability or who are unable to get a
job, the state has had a long-standing commitment to assist them in meeting basic needs.
However, the level of financial assistance grants provided under the MFIP program has not
increased in more than three decades, and families needing assistance are sinking deeper
into poverty. Significant increases in MFIP grants would ease the burden of poverty and
help children grow up healthier and better able to thrive in school.

ARTICLE 2

MINIMUM WAGE

Section 1.

Minnesota Statutes 2016, section 177.24, subdivision 1, is amended to read:


Subdivision 1.

Amount.

(a) For purposes of this subdivision, the terms defined in this
paragraph have the meanings given them.

(1) "Large employer" means an enterprise whose annual gross volume of sales made or
business done is not less than $500,000 (exclusive of excise taxes at the retail level that are
separately stated) and covered by the Minnesota Fair Labor Standards Act, sections 177.21
to 177.35.

(2) "Small employer" means an enterprise whose annual gross volume of sales made or
business done is less than $500,000 (exclusive of excise taxes at the retail level that are
separately stated) and covered by the Minnesota Fair Labor Standards Act, sections 177.21
to 177.35.

(b) Except as otherwise provided in sections 177.21 to 177.35:

(1) every large employer must pay each employee wages at a rate of at least:

(i) $8.00 $8 per hour beginning August 1, 2014;

(ii) $9.00 $9 per hour beginning August 1, 2015;

(iii) $9.50 per hour beginning August 1, 2016; and

(iv) $10.25 per hour beginning August 1, 2017;

(v) $11 per hour beginning August 1, 2018;

(vi) $12 per hour beginning August 1, 2019;

(vii) $13 per hour beginning August 1, 2020;

(viii) $14 per hour beginning August 1, 2021;

(ix) $15 per hour beginning August 1, 2022; and

(iv) (x) the rate established under paragraph (f) (e) beginning January 1, 2018 2023; and

(2) every small employer must pay each employee at a rate of at least:

(i) $6.50 per hour beginning August 1, 2014;

(ii) $7.25 per hour beginning August 1, 2015;

(iii) $7.75 per hour beginning August 1, 2016; and

(iv) $8.50 per hour beginning August 1, 2017;

(v) $9.25 per hour beginning August 1, 2018;

(vi) $10 per hour beginning August 1, 2019;

(vii) $11 per hour beginning August 1, 2020;

(viii) $12 per hour beginning August 1, 2021;

(ix) $13 per hour beginning August 1, 2022; and

(iv) (x) the rate established under paragraph (f) (e) beginning January 1, 2018 2023.

(c) Notwithstanding paragraph (b), during the first 90 consecutive days of employment,
an employer may pay an employee under the age of 20 years who is claimed as a dependent
on a federal income tax return
a wage of at least:

(1) $6.50 per hour beginning August 1, 2014;

(2) $7.25 per hour beginning August 1, 2015;

(3) $7.75 per hour beginning August 1, 2016; and

(4) $8.50 per hour beginning August 1, 2017;

(5) $9.25 per hour beginning August 1, 2018;

(6) $10 per hour beginning August 1, 2019;

(7) $11 per hour beginning August 1, 2020;

(8) $12 per hour beginning August 1, 2021;

(9) $13 per hour beginning August 1, 2022; and

(4) (10) the rate established under paragraph (f) (e) beginning January 1, 2018 2023.

No employer may take any action to displace an employee, including a partial displacement
through a reduction in hours, wages, or employment benefits, in order to hire an employee
at the wage authorized in this paragraph.

(d) Notwithstanding paragraph (b), an employer that is a "hotel or motel," "lodging
establishment," or "resort" as defined in Minnesota Statutes 2012, section 157.15,
subdivisions 7, 8, and 11, must pay an employee working under a contract with the employer
that includes the provision by the employer of a food or lodging benefit, if the employee is
working under authority of a summer work travel exchange visitor program (J) nonimmigrant
visa, a wage of at least:

(1) $7.25 per hour beginning August 1, 2014;

(2) $7.50 per hour beginning August 1, 2015;

(3) $7.75 per hour beginning August 1, 2016; and

(4) the rate established under paragraph (f) beginning January 1, 2018.

No employer may take any action to displace an employee, including a partial displacement
through a reduction in hours, wages, or employment benefits, in order to hire an employee
at the wage authorized in this paragraph.

(e) (d) Notwithstanding paragraph (b), a large employer must pay an employee under
the age of 18 who is claimed as a dependent on a federal income tax return at a rate of at
least:

(1) $6.50 per hour beginning August 1, 2014;

(2) $7.25 per hour beginning August 1, 2015;

(3) $7.75 per hour beginning August 1, 2016; and

(4) $8.50 per hour beginning August 1, 2017;

(5) $9.25 per hour beginning August 1, 2018;

(6) $10 per hour beginning August 1, 2019;

(7) $11 per hour beginning August 1, 2020;

(8) $12 per hour beginning August 1, 2021;

(9) $13 per hour beginning August 1, 2022; and

(4) (10) the rate established under paragraph (f) (e) beginning January 1, 2018 2023.

No employer may take any action to displace an employee, including a partial displacement
through a reduction in hours, wages, or employment benefits, in order to hire an employee
at the wage authorized in this paragraph.

(f) (e) No later than August 31 of each year, beginning in 2017 2022, the commissioner
shall determine the percentage increase in the rate of inflation, as measured by the implicit
price deflator, national data for personal consumption expenditures as determined by the
United States Department of Commerce, Bureau of Economic Analysis during the 12-month
period immediately preceding that August or, if that data is unavailable, during the most
recent 12-month period for which data is available. The minimum wage rates in paragraphs
(b), (c), and (d), and (e) are increased by the lesser of: (1) 2.5 percent, rounded to the nearest
cent; or (2) the percentage calculated by the commissioner, rounded to the nearest cent. A
minimum wage rate shall not be reduced under this paragraph. The new minimum wage
rates determined under this paragraph take effect on the next January 1.

(g)(1) (f)(1) No later than September 30 of each year, beginning in 2017 2022, the
commissioner may issue an order that an increase calculated under paragraph (f) (e) not
take effect. The commissioner may issue the order only if the commissioner, after
consultation with the commissioner of management and budget, finds that leading economic
indicators, including but not limited to projections of gross domestic product calculated by
the United States Department of Commerce, Bureau of Economic Analysis; the Consumer
Confidence Index issued by the Conference Board; and seasonally adjusted Minnesota
unemployment rates, indicate the potential for a substantial downturn in the state's economy.
Prior to issuing an order, the commissioner shall also calculate and consider the ratio of the
rate of the calculated change in the minimum wage rate to the rate of change in state median
income over the same time period used to calculate the change in wage rate. Prior to issuing
the order, the commissioner shall hold a public hearing, notice of which must be published
in the State Register, on the department's Web site, in newspapers of general circulation,
and by other means likely to inform interested persons of the hearing, at least ten days prior
to the hearing. The commissioner must allow interested persons to submit written comments
to the commissioner before the public hearing and for 20 days after the public hearing.

(2) The commissioner may in a year subsequent to issuing an order under clause (1),
make a supplemental increase in the minimum wage rate in addition to the increase for a
year calculated under paragraph (f) (e). The supplemental increase may be in an amount up
to the full amount of the increase not put into effect because of the order. If the supplemental
increase is not the full amount, the commissioner may make a supplemental increase of the
difference, or any part of a difference, in a subsequent year until the full amount of the
increase ordered not to take effect has been included in a supplemental increase. In making
a determination to award a supplemental increase under this clause, the commissioner shall
use the same considerations and use the same process as for an order under clause (1). A
supplemental wage increase is not subject to and shall not be considered in determining
whether a wage rate increase exceeds the limits for annual wage rate increases allowed
under paragraph (f) (e).

EFFECTIVE DATE.

This section is effective August 1, 2016.

ARTICLE 3

FEDERAL SOCIAL SECURITY TAX LOOPHOLE

Section 1.

[290.033] TAX ON CERTAIN INCOME NOT SUBJECT TO TAX UNDER
THE FEDERAL INSURANCE CONTRIBUTIONS ACT.

Subdivision 1.

Imposition.

In addition to the other taxes imposed under this chapter,
there is imposed an annual tax for each taxable year on high-income individuals with income
exceeding the Social Security cap that is not subject to federal Social Security tax.

Subd. 2.

Definition.

(a) For purposes of this section, "income not subject to federal
Social Security tax" means the result of:

(1) an individual's wages as defined in section 3121, paragraph (a), of the Internal
Revenue Code; plus

(2) an individual's net earnings from self-employment, as defined in section 1402 of the
Internal Revenue Code; minus

(3) the contribution and benefit base for the taxable year, as defined in United States
Code, title 42, section 430.

(b) In no case may an individual's income not subject to federal Social Security tax be
less than zero.

Subd. 3.

Rate; computation.

(a) The tax imposed on an individual with income not
subject to federal Social Security tax under this section is computed by applying to the
individual's income not subject to federal Social Security tax the rate of 6.2 percent.

(b) In the case of a married couple filing a joint return, each spouse must compute his
or her tax separately, based on that spouse's income not subject to federal Social Security
tax.

(c) An individual who is not a Minnesota resident for the entire year may apportion the
individual's tax using the percentage calculated under section 290.06, subdivision 2c,
paragraph (e).

(d) Notwithstanding any other law to the contrary, the tax under this section is not subject
to offset by any credits in this chapter.

EFFECTIVE DATE.

This section is effective for taxable years beginning after December
31, 2017.

ARTICLE 4

CHILD CARE ASSISTANCE EXPANSION AND MFIP CASH GRANT INCREASE

Section 1.

Minnesota Statutes 2016, section 119B.02, subdivision 1, is amended to read:


Subdivision 1.

Child care services.

The commissioner shall develop standards for county
and human services boards to provide child care services to enable eligible families to
participate in employment, training, or education programs. Within the limits of available
appropriations,
The commissioner shall distribute money to counties to reduce the costs of
child care for eligible families. The commissioner shall adopt rules to govern the program
in accordance with this section. The rules must establish a sliding schedule of fees for parents
receiving child care services. The rules shall provide that funds received as a lump-sum
payment of child support arrearages shall not be counted as income to a family in the month
received but shall be prorated over the 12 months following receipt and added to the family
income during those months. The commissioner shall maximize the use of federal money
under title I and title IV of Public Law 104-193, the Personal Responsibility and Work
Opportunity Reconciliation Act of 1996, and other programs that provide federal or state
reimbursement for child care services for low-income families who are in education, training,
job search, or other activities allowed under those programs. Money appropriated under
this section must be coordinated with the programs that provide federal reimbursement for
child care services to accomplish this purpose. Federal reimbursement obtained must be
allocated to the county that spent money for child care that is federally reimbursable under
programs that provide federal reimbursement for child care services.
The counties
commissioner shall use the federal money to expand child care services. The commissioner
may adopt rules under chapter 14 to implement and coordinate federal program requirements.

Sec. 2.

Minnesota Statutes 2016, section 119B.02, subdivision 2, is amended to read:


Subd. 2.

Contractual agreements with tribes.

The commissioner may enter into
contractual agreements with a federally recognized Indian tribe with a reservation in
Minnesota to carry out the responsibilities of county human service agencies to the extent
necessary for the tribe to operate child care assistance programs for families eligible under
sections 119B.03 119B.09 and 119B.05 119B.10. An agreement may allow the state to
make payments for child care assistance services provided under section 119B.05 this
chapter
. The commissioner shall consult with the affected county or counties in the
contractual agreement negotiations, if the county or counties wish to be included, in order
to avoid the duplication of county and tribal child care services. Funding to support services
under section 119B.03 may be transferred to the federally recognized Indian tribe with a
reservation in Minnesota from allocations available to counties in which reservation
boundaries lie. When funding is transferred under section 119B.03, the amount shall be
commensurate to estimates of the proportion of reservation residents with characteristics
identified in section 119B.03, subdivision 6, to the total population of county residents with
those same characteristics.

Sec. 3.

Minnesota Statutes 2016, section 119B.03, subdivision 3, is amended to read:


Subd. 3.

Eligible participants.

Families that meet the eligibility requirements under
sections 119B.07, 119B.09 , and 119B.10 , except MFIP participants, diversionary work
program, and transition year families
are eligible for child care assistance under the basic
sliding fee
child care assistance program. Families enrolled in the basic sliding fee child
care assistance
program shall be continued until they are no longer eligible. Child care
assistance provided through the child care fund is considered assistance to the parent.

Sec. 4.

Minnesota Statutes 2016, section 119B.03, subdivision 9, is amended to read:


Subd. 9.

Portability pool Family move; continued participation.

(a) The commissioner
shall establish a pool of up to five percent of the annual appropriation for the basic sliding
fee program to provide continuous child care assistance for eligible families who move
between Minnesota counties. At the end of each allocation period, any unspent funds in the
portability pool must be used for assistance under the basic sliding fee program. If
expenditures from the portability pool exceed the amount of money available, the reallocation
pool must be reduced to cover these shortages.

(b) To be eligible for portable basic sliding fee assistance, a family that has moved from
a county in which it
A family receiving child care assistance under the child care fund that
has moved from a county in which the family
was receiving basic sliding fee child care
assistance to a another county with a waiting list for the basic sliding fee program must be
admitted into the receiving county's child care assistance program if the family
:

(1) meet meets the income and eligibility guidelines for the basic sliding fee child care
assistance
program; and

(2) notify notifies the new county of residence within 60 days of moving and submit
submits information to the new county of residence to verify eligibility for the basic sliding
fee
child care assistance program.

(c) (b) The receiving county must:

(1) accept administrative responsibility for applicants for portable basic sliding fee
assistance
at the end of the two months of assistance under the Unitary Residency Act; .

(2) continue basic sliding fee assistance for the lesser of six months or until the family
is able to receive assistance under the county's regular basic sliding program; and

(3) notify the commissioner through the quarterly reporting process of any family that
meets the criteria of the portable basic sliding fee assistance pool.

Sec. 5.

Minnesota Statutes 2016, section 119B.03, subdivision 10, is amended to read:


Subd. 10.

Application; entry points.

Two or more methods of applying for the basic
sliding fee
child care assistance program under this chapter must be available to applicants
in each county. To meet the requirements of this subdivision, a county may provide
alternative methods of applying for assistance, including, but not limited to, a mail
application, or application sites that are located outside of government offices.

Sec. 6.

Minnesota Statutes 2016, section 119B.035, subdivision 1, is amended to read:


Subdivision 1.

Establishment.

A family in which a parent provides care for the family's
infant child may receive a subsidy in lieu of assistance if the family is eligible for or is
receiving assistance under the basic sliding fee child care assistance program. An eligible
family must meet the eligibility factors under section 119B.09, except as provided in
subdivision 4, and the requirements of this section. Subject to federal match and maintenance
of effort requirements for the child care and development fund, and up to available
appropriations,
the commissioner shall provide assistance under the at-home infant child
care program and for administrative costs associated with the program. At the end of a fiscal
year, the commissioner may carry forward any unspent funds under this section to the next
fiscal year within the same biennium for assistance under the basic sliding fee child care
assistance
program.

Sec. 7.

Minnesota Statutes 2016, section 119B.035, subdivision 2, is amended to read:


Subd. 2.

Eligible families.

A family with an infant under the age of one year is eligible
for assistance if:

(1) the family is not receiving MFIP, other cash assistance, or other child care assistance;
and

(2) the family has not previously received a lifelong total of 12 months of assistance
under this section; and

(3) (2) the family is participating in the basic sliding fee child care assistance program
or provides verification of participating in an authorized activity at the time of application
and meets the program requirements.

Sec. 8.

Minnesota Statutes 2016, section 119B.035, subdivision 4, is amended to read:


Subd. 4.

Assistance.

(a) A family is limited to a lifetime total of 12 months of assistance
under subdivision 2.
The maximum rate of assistance is equal to 68 percent of the rate
established under section 119B.13 for care of infants in licensed family child care in the
applicant's county of residence.

(b) A participating family must report income and other family changes as specified in
sections 256P.06 and 256P.07, and the county's plan under section 119B.08, subdivision 3.

(c) Persons who are admitted to the at-home infant child care program retain their position
in any basic sliding fee program. Persons leaving the at-home infant child care program
reenter the basic sliding fee program at the position they would have occupied.

(d) (c) Assistance under this section does not establish an employer-employee relationship
between any member of the assisted family and the county or state.

Sec. 9.

Minnesota Statutes 2016, section 119B.035, subdivision 5, is amended to read:


Subd. 5.

Implementation.

The commissioner shall implement the at-home infant child
care program under this section through counties that administer the basic sliding fee child
care assistance
program under section 119B.03 this chapter. The commissioner must develop
and distribute consumer information on the at-home infant child care program to assist
parents of infants or expectant parents in making informed child care decisions.

Sec. 10.

Minnesota Statutes 2016, section 119B.05, subdivision 5, is amended to read:


Subd. 5.

Federal reimbursement.

Counties and the state shall maximize their federal
reimbursement under federal reimbursement programs for money spent for persons eligible
under this chapter. The commissioner shall allocate any federal earnings to the county to
be used to expand child care services under this chapter.

Sec. 11.

Minnesota Statutes 2016, section 119B.08, subdivision 3, is amended to read:


Subd. 3.

Child care fund plan.

The county and designated administering agency shall
submit a biennial child care fund plan to the commissioner. The commissioner shall establish
the dates by which the county must submit the plans. The plan shall include:

(1) a description of strategies to coordinate and maximize public and private community
resources, including school districts, health care facilities, government agencies,
neighborhood organizations, and other resources knowledgeable in early childhood
development, in particular to coordinate child care assistance with existing community-based
programs and service providers including child care resource and referral programs, early
childhood family education, school readiness, Head Start, local interagency early intervention
committees, special education services, early childhood screening, and other early childhood
care and education services and programs to the extent possible, to foster collaboration
among agencies and other community-based programs that provide flexible, family-focused
services to families with young children and to facilitate transition into kindergarten. The
county must describe a method by which to share information, responsibility, and
accountability among service and program providers;

(2) a description of procedures and methods to be used to make copies of the proposed
state plan reasonably available to the public, including members of the public particularly
interested in child care policies such as parents, child care providers, culturally specific
service organizations, child care resource and referral programs, interagency early
intervention committees, potential collaborative partners and agencies involved in the
provision of care and education to young children, and allowing sufficient time for public
review and comment; and

(3) information as requested by the department to ensure compliance with the child care
fund statutes and rules promulgated by the commissioner.

The commissioner shall notify counties within 90 days of the date the plan is submitted
whether the plan is approved or the corrections or information needed to approve the plan.
The commissioner shall withhold a county's allocation until it has an approved plan. Plans
not approved by the end of the second quarter after the plan is due may result in a 25 percent
reduction in allocation. Plans not approved by the end of the third quarter after the plan is
due may result in a 100 percent reduction in the allocation to the county
payments to a
county until it has an approved plan
. Counties are to maintain services despite any reduction
in their allocation
withholding of payments due to plans not being approved.

Sec. 12.

Minnesota Statutes 2016, section 119B.09, subdivision 7, is amended to read:


Subd. 7.

Date of eligibility for assistance.

(a) The date of eligibility for child care
assistance under this chapter is the later of the date the application was received by the
county; the beginning date of employment, education, or training; or the date the infant is
born for applicants to the at-home infant care program; or the date a determination has been
made that the applicant is a participant in employment and training services under Minnesota
Rules, part 3400.0080, or chapter 256J
.

(b) Payment ceases for a family under the at-home infant child care program when a
family has used a total of 12 months of assistance as specified under section 119B.035.
Payment of child care assistance for employed persons on MFIP is effective the date of
employment or the date of MFIP eligibility, whichever is later.
Payment of child care
assistance for MFIP or DWP participants in employment and training services is effective
the date of commencement of the services or the date of MFIP or DWP eligibility, whichever
is later. Payment of child care assistance for transition year child care must be made
retroactive to the date of eligibility for transition year child care.

(c) Notwithstanding paragraph (b), payment of child care assistance for participants
eligible under section 119B.05 may only be made retroactive for a maximum of six months
from the date of application for child care assistance.

Sec. 13.

Minnesota Statutes 2016, section 119B.10, is amended to read:


119B.10 EMPLOYMENT OR TRAINING ELIGIBILITY.

Subdivision 1.

Assistance for persons seeking and retaining employment.

(a) Persons
who are seeking employment and who are eligible for assistance under this section chapter
are eligible to receive up to 240 hours of child care assistance per calendar year.

(b) Employed persons who work at least an average of 20 hours and full-time students
who work at least an average of ten hours a week and receive at least a minimum wage for
all hours worked are eligible for continued child care assistance for employment. For
purposes of this section, work-study programs must be counted as employment. Child care
assistance during employment must be authorized as provided in paragraphs (c) and (d).

(c) When the person works for an hourly wage and the hourly wage is equal to or greater
than the applicable minimum wage, child care assistance shall be provided for the actual
hours of employment, break, and mealtime during the employment and travel time up to
two hours per day.

(d) When the person does not work for an hourly wage, child care assistance must be
provided for the lesser of:

(1) the amount of child care determined by dividing gross earned income by the applicable
minimum wage, up to one hour every eight hours for meals and break time, plus up to two
hours per day for travel time; or

(2) the amount of child care equal to the actual amount of child care used during
employment, including break and mealtime during employment, and travel time up to two
hours per day.

Subd. 1a.

Assistance for persons participating in employment or family stabilization
plan.

The following persons are also eligible for child care assistance:

(1) persons who are participating in work, job search, job support, employment, or
training activities as required in their job search support or employment plan or in appeals,
hearings, assessments, or orientations according to chapter 256J;

(2) persons who are participating in social services activities under chapter 256J as
required in their employment plan approved according to chapter 256J;

(3) families who are participating in programs as required in tribal contracts under section
119B.02, subdivision 2, or 256.01, subdivision 2; and

(4) persons who are participating in services or activities that are included in an approved
family stabilization plan under section 256J.575.

Subd. 2.

Financial eligibility required.

Persons participating in employment programs,
training programs, or education programs are eligible for continued assistance from the
child care fund, if they are financially eligible under the sliding fee scale set by the
commissioner in section 119B.12.

Subd. 3.

Child care assistance during education.

(a) The following persons are eligible
for child care assistance for education or training:

(1) persons who meet the requirements of section 119B.09 who are enrolled in remedial
or basic education or English as a second language, or persons up to the age of 19 who are
enrolled in an educational program to attain a high school diploma or general equivalency
diploma;

(2) persons who meet the requirements of this section and section 119B.09 who receive
child care assistance to reduce the costs of child care for education when employed an
average of at least ten hours per week under subdivision 1, and are not receiving MFIP
benefits; and

(3) persons who meet the requirements of this section and section 119B.09 who receive
child care assistance to reduce the costs of child care for education when enrolled in a
postsecondary educational institution as a full-time undergraduate student, and are not
receiving MFIP benefits.

(b) Notwithstanding subdivisions 5 and 6, assistance for persons under paragraph (a),
clause (3), is limited to 48 months or the length of time necessary to complete the degree,
whichever is shorter.

Subd. 4.

Satisfactory progress.

Students enrolled in an education program must be
making satisfactory progress toward completion of the program as stipulated in the school's
satisfactory progress policy.

Subd. 5.

Limiting duration of training.

Counties may not limit the duration of child
care subsidies for a person in an employment or educational program, except when the
person is found to be ineligible under the child care fund eligibility standards. Any limitation
must be based on a person's employment or family stabilization plan in the case of an MFIP
participant.

Subd. 6.

Maximum length of time for training.

The maximum length of time a
participant is eligible for child care assistance under the child care fund for education and
training is no more than the maximum time allowed to complete the credit requirements for
an associate or baccalaureate degree as stipulated in the school's satisfactory progress policy.
This length of time excludes basic or remedial education programs, English as a second
language, high school, and general equivalency diploma programs needed to prepare for
postsecondary education or employment.

Subd. 7.

MFIP student moves to another county.

If an MFIP participant who is
receiving child care assistance under this chapter moves to another county, continues to
participate in educational or training programs authorized in the MFIP participant's
employment or family stabilization plan, and continues to be eligible for child care assistance
under this chapter, the MFIP participant must receive continued child care assistance from
the county responsible for the MFIP participant's current employment or family stabilization
plan under section 256G.07.

Sec. 14.

Minnesota Statutes 2016, section 119B.11, subdivision 1, is amended to read:


Subdivision 1.

County contributions required.

(a) In addition to payments from basic
sliding fee
child care assistance program participants, each county shall contribute from
county tax or other sources a fixed local match equal to its calendar year 1996 required
county contribution reduced by the administrative funding loss that would have occurred
in state fiscal year 1996 under section 119B.15. The commissioner shall recover funds from
the county as necessary to bring county expenditures into compliance with this subdivision.
The commissioner may accept county contributions, including contributions above the fixed
local match, in order to make state payments.

(b) The commissioner may accept payments from counties to:

(1) fulfill the county contribution as required under subdivision 1;

(2) pay for services authorized under this chapter beyond those paid for with federal or
state funds or with the required county contributions; or

(3) pay for child care services in addition to those authorized under this chapter, as
authorized under other federal, state, or local statutes or regulations.

(c) The county payments must be deposited in an account in the special revenue fund.
Money in this account is appropriated to the commissioner for child care assistance under
this chapter and other applicable statutes and regulations and is in addition to other state
and federal appropriations.

Sec. 15.

Minnesota Statutes 2016, section 119B.12, subdivision 2, is amended to read:


Subd. 2.

Parent fee.

A family must be assessed a parent fee for each service period. A
family's parent fee must be a fixed percentage of its annual gross income. Parent fees must
apply to families eligible for child care assistance under sections 119B.03 and 119B.05
section 119B.09
. Income must be as defined in section 119B.011, subdivision 15. The fixed
percent is based on the relationship of the family's annual gross income to 100 percent of
the annual state median income. Parent fees must begin at 75 percent of the poverty level.
The minimum parent fees for families between 75 percent and 100 percent of poverty level
must be $2 per biweekly period. Parent fees must provide for graduated movement to full
payment. Payment of part or all of a family's parent fee directly to the family's child care
provider on behalf of the family by a source other than the family shall not affect the family's
eligibility for child care assistance, and the amount paid shall be excluded from the family's
income. Child care providers who accept third-party payments must maintain family specific
documentation of payment source, amount, and time period covered by the payment.

Sec. 16.

Minnesota Statutes 2016, section 119B.13, subdivision 1, is amended to read:


Subdivision 1.

Subsidy restrictions.

(a) Beginning February 3, 2014 July 1, 2016, the
maximum rate paid for child care assistance in any county or county price cluster under the
child care fund shall be the greater of the 25th percentile of the 2011 child care provider
rate survey or the maximum rate effective November 28, 2011. The commissioner may: (1)
assign a county with no reported provider prices to a similar price cluster; and (2) consider
county level access when determining final price clusters
is the 75th percentile rate for
like-care arrangements as surveyed by the commissioner in the most current market rate
survey
.

(b) A rate which includes a special needs rate paid under subdivision 3 may be in excess
of the maximum rate allowed under this subdivision.

(c) The department shall monitor the effect of this paragraph on provider rates. The
county shall pay the provider's full charges for every child in care up to the maximum
established. The commissioner shall determine the maximum rate for each type of care on
an hourly, full-day, and weekly basis, including special needs and disability care. The
maximum payment to a provider for one day of care must not exceed the daily rate. The
maximum payment to a provider for one week of care must not exceed the weekly rate.

(d) Child care providers receiving reimbursement under this chapter must not be paid
activity fees or an additional amount above the maximum rates for care provided during
nonstandard hours for families receiving assistance.

(e) When the provider charge is greater than the maximum provider rate allowed, the
parent is responsible for payment of the difference in the rates in addition to any family
co-payment fee.

(f) All maximum provider rates changes shall be implemented on the Monday following
the effective date of the maximum provider rate.

(g) Notwithstanding Minnesota Rules, part 3400.0130, subpart 7, maximum registration
fees in effect on January 1, 2013, shall remain in effect.

Sec. 17.

Minnesota Statutes 2016, section 119B.15, is amended to read:


119B.15 ADMINISTRATIVE EXPENSES.

The commissioner shall use up to 1/21 of the state and federal funds available for the
basic sliding fee program and 1/21 of the state and federal funds available for the MFIP
child care assistance program for payments to counties for administrative expenses the
administrative costs of the delivery of direct services
. The commissioner shall make monthly
payments to each county based on direct service expenditures. Payments may be withheld
if monthly reports are incomplete or untimely.

Sec. 18.

Minnesota Statutes 2016, section 119B.24, is amended to read:


119B.24 DUTIES OF COMMISSIONER.

In addition to the powers and duties already conferred by law, the commissioner of
human services shall:

(1) administer the child care fund, including the basic sliding fee program authorized
under sections 119B.011 to 119B.16;

(2) monitor the child care resource and referral programs established under section
119B.19; and

(3) encourage child care providers to participate in a nationally recognized accreditation
system for early childhood and school-age care programs. Subject to approval by the
commissioner, family child care providers and early childhood and school-age care programs
shall be reimbursed for one-half of the direct cost of accreditation fees, upon successful
completion of accreditation.

Sec. 19.

Minnesota Statutes 2016, section 256J.24, subdivision 5, is amended to read:


Subd. 5.

MFIP transitional standard.

The MFIP transitional standard is based on the
number of persons in the assistance unit eligible for both food and cash assistance. The
amount of the transitional standard is published annually by the Department of Human
Services. Effective July 1, 2017, the amount of the transitional standard is increased by
$300 per household.

Sec. 20. DIRECTION TO COMMISSIONER OF MANAGEMENT AND BUDGET.

The state obligation for the child care assistance program under Minnesota Statutes,
chapter 119B, must be included in the Department of Management and Budget February
and November forecast of state revenues and expenditures under Minnesota Statutes, section
16A.103, beginning with the November 2017 forecast.

Sec. 21. REVISOR'S INSTRUCTION.

(a) In the next edition of Minnesota Statutes and Minnesota Rules, the revisor shall
renumber the statutory section in column A with the section in column B, and make necessary
cross-reference changes consistent with the renumbering:

Column A
Column B
119B.035
119B.105
119B.05, subd. 4
119B.03, subd. 11
119B.05, subd. 5
119B.03, subd. 12

(b) The revisor of statutes shall correct internal cross-references to sections resulting
from the repealer in section 21. The revisor may make changes necessary to correct the
punctuation, grammar, or structure of the remaining text and preserve its meaning.

Sec. 22. REPEALER.

Minnesota Statutes 2016, sections 119B.011, subdivisions 20 and 20a; 119B.03,
subdivisions 1, 2, 4, 5, 6, 6a, 6b, and 8; 119B.05, subdivision 1; 119B.07; 119B.09,
subdivisions 3 and 4a; and 119B.11, subdivision 4,
are repealed.

ARTICLE 5

WORKING FAMILY TAX CREDIT

Section 1.

Minnesota Statutes 2016, section 290.0671, subdivision 1, as amended by Laws
2017, chapter 1, section 6, is amended to read:


Subdivision 1.

Credit allowed.

(a) An individual who is a resident of Minnesota is
allowed a credit against the tax imposed by this chapter equal to a percentage 75 percent of
earned income. To receive a credit, a taxpayer must be eligible for a the credit for which
the individual is eligible
under section 32 of the Internal Revenue Code.

(b) For individuals with no qualifying children, the credit equals 2.10 percent of the first
$6,180 of earned income. The credit is reduced by 2.01 percent of earned income or adjusted
gross income, whichever is greater, in excess of $8,130, but in no case is the credit less than
zero.

(c) For individuals with one qualifying child, the credit equals 9.35 percent of the first
$11,120 of earned income. The credit is reduced by 6.02 percent of earned income or adjusted
gross income, whichever is greater, in excess of $21,190, but in no case is the credit less
than zero.

(d) For individuals with two or more qualifying children, the credit equals 11 percent
of the first $18,240 of earned income. The credit is reduced by 10.82 percent of earned
income or adjusted gross income, whichever is greater, in excess of $25,130, but in no case
is the credit less than zero.

(e) (b) For a part-year resident, the credit must be allocated based on the percentage
calculated under section 290.06, subdivision 2c, paragraph (e).

(f) (c) For a person who was a resident for the entire tax year and has earned income not
subject to tax under this chapter, including income excluded under section 290.0132,
subdivision 10
, the credit must be allocated based on the ratio of federal adjusted gross
income reduced by the earned income not subject to tax under this chapter over federal
adjusted gross income. For purposes of this paragraph, the subtractions for military pay
under section 290.0132, subdivisions 11 and 12, are not considered "earned income not
subject to tax under this chapter."

For the purposes of this paragraph, the exclusion of combat pay under section 112 of
the Internal Revenue Code is not considered "earned income not subject to tax under this
chapter."

(g) For tax years beginning after December 31, 2013, the $8,130 in paragraph (b), the
$21,190 in paragraph (c), and the $25,130 in paragraph (d), after being adjusted for inflation
under subdivision 7, are each increased by $5,000 for married taxpayers filing joint returns.
For tax years beginning after December 31, 2013, the commissioner shall annually adjust
the $5,000 by the percentage determined pursuant to the provisions of section 1(f) of the
Internal Revenue Code, except that in section 1(f)(3)(B), the word "2008" shall be substituted
for the word "1992." For 2014, the commissioner shall then determine the percent change
from the 12 months ending on August 31, 2008, to the 12 months ending on August 31,
2013, and in each subsequent year, from the 12 months ending on August 31, 2008, to the
12 months ending on August 31 of the year preceding the taxable year. The earned income
thresholds as adjusted for inflation must be rounded to the nearest $10. If the amount ends
in $5, the amount is rounded up to the nearest $10. The determination of the commissioner
under this subdivision is not a rule under the Administrative Procedure Act.

(h) (d) The commissioner shall construct tables showing the amount of the credit at
various income levels and make them available to taxpayers. The tables shall follow the
schedule contained in this subdivision, except that the commissioner may graduate the
transition between income brackets.

EFFECTIVE DATE.

This section is effective for taxable years beginning after December
31, 2017.

Sec. 2. REPEALER.

Minnesota Statutes 2016, section 290.0671, subdivision 7, is repealed.

EFFECTIVE DATE.

This section is effective for taxable years beginning after December
31, 2017.

APPENDIX

Repealed Minnesota Statutes: 17-2996

119B.011 DEFINITIONS.

Subd. 20.

Transition year families.

"Transition year families" means families who have received MFIP assistance, or who were eligible to receive MFIP assistance after choosing to discontinue receipt of the cash portion of MFIP assistance under section 256J.31, subdivision 12, or families who have received DWP assistance under section 256J.95 for at least three of the last six months before losing eligibility for MFIP or DWP. Transition year child care may be used to support employment or job search. Transition year child care is not available to families who have been disqualified from MFIP or DWP due to fraud.

Subd. 20a.

Transition year extension families.

"Transition year extension families" means families who have completed their transition year of child care assistance under this subdivision and who are eligible for, but on a waiting list for, services under section 119B.03. For purposes of sections 119B.03, subdivision 3, and 119B.05, subdivision 1, clause (2), families participating in extended transition year shall not be considered transition year families. Transition year extension child care may be used to support employment or a job search that meets the requirements of section 119B.10 for the length of time necessary for families to be moved from the basic sliding fee waiting list into the basic sliding fee program.

119B.03 BASIC SLIDING FEE PROGRAM.

Subdivision 1.

Notice of allocation.

By October 1 of each year, the commissioner shall notify all counties of their final child care fund program allocation.

Subd. 2.

Waiting list.

Each county that receives funds under this section must keep a written record and report to the commissioner the number of eligible families who have applied for a child care subsidy or have requested child care assistance. Counties shall perform a preliminary determination of eligibility when a family requests child care assistance. At a minimum, a county must make a preliminary determination of eligibility based on family size, income, and authorized activity. A family seeking child care assistance must provide the required information to the county. A family that appears to be eligible must be put on a waiting list if funds are not immediately available. The waiting list must identify students in need of child care. Counties must review and update their waiting list at least every six months.

Subd. 4.

Funding priority.

(a) First priority for child care assistance under the basic sliding fee program must be given to eligible non-MFIP families who do not have a high school or general equivalency diploma or who need remedial and basic skill courses in order to pursue employment or to pursue education leading to employment and who need child care assistance to participate in the education program. This includes student parents as defined under section 119B.011, subdivision 19b. Within this priority, the following subpriorities must be used:

(1) child care needs of minor parents;

(2) child care needs of parents under 21 years of age; and

(3) child care needs of other parents within the priority group described in this paragraph.

(b) Second priority must be given to parents who have completed their MFIP or DWP transition year, or parents who are no longer receiving or eligible for diversionary work program supports.

(c) Third priority must be given to families who are eligible for portable basic sliding fee assistance through the portability pool under subdivision 9.

(d) Fourth priority must be given to families in which at least one parent is a veteran as defined under section 197.447.

(e) Families under paragraph (b) must be added to the basic sliding fee waiting list on the date they begin the transition year under section 119B.011, subdivision 20, and must be moved into the basic sliding fee program as soon as possible after they complete their transition year.

Subd. 5.

Review of use of funds; reallocation.

(a) After each quarter, the commissioner shall review the use of basic sliding fee program allocations by county. The commissioner may reallocate unexpended or unencumbered money among those counties who have expended their full allocation or may allow a county to expend up to ten percent of its allocation in the subsequent allocation period.

(b) Any unexpended state and federal appropriations from the first year of the biennium may be carried forward to the second year of the biennium.

Subd. 6.

Allocation formula.

The basic sliding fee state and federal funds shall be allocated on a calendar year basis. Funds shall be allocated first in amounts equal to each county's guaranteed floor according to subdivision 8, with any remaining available funds allocated according to the following formula:

(a) One-fourth of the funds shall be allocated in proportion to each county's total expenditures for the basic sliding fee child care program reported during the most recent fiscal year completed at the time of the notice of allocation.

(b) Up to one-fourth of the funds shall be allocated in proportion to the number of families participating in the transition year child care program as reported during and averaged over the most recent six months completed at the time of the notice of allocation. Funds in excess of the amount necessary to serve all families in this category shall be allocated according to paragraph (f).

(c) Up to one-fourth of the funds shall be allocated in proportion to the average of each county's most recent six months of reported first, second, and third priority waiting list as defined in subdivision 2 and the reinstatement list of those families whose assistance was terminated with the approval of the commissioner under Minnesota Rules, part 3400.0183, subpart 1. Funds in excess of the amount necessary to serve all families in this category shall be allocated according to paragraph (f).

(d) Up to one-fourth of the funds shall be allocated in proportion to the average of each county's most recent six months of reported waiting list as defined in subdivision 2 and the reinstatement list of those families whose assistance was terminated with the approval of the commissioner under Minnesota Rules, part 3400.0183, subpart 1. Funds in excess of the amount necessary to serve all families in this category shall be allocated according to paragraph (f).

(e) The amount necessary to serve all families in paragraphs (b), (c), and (d) shall be calculated based on the basic sliding fee average cost of care per family in the county with the highest cost in the most recently completed calendar year.

(f) Funds in excess of the amount necessary to serve all families in paragraphs (b), (c), and (d) shall be allocated in proportion to each county's total expenditures for the basic sliding fee child care program reported during the most recent fiscal year completed at the time of the notice of allocation.

Subd. 6a.

Allocation due to increased funding.

When funding increases are implemented within a calendar year, every county must receive an allocation at least equal to its original allocation for the same time period. The remainder of the allocation must be recalculated to reflect the funding increase, according to formulas identified in subdivision 6.

Subd. 6b.

Allocation due to decreased funding.

When funding decreases are implemented within a calendar year, county allocations must be reduced in an amount proportionate to the reduction in the total allocation for the same time period. This applies when a funding decrease necessitates the revision of an existing calendar year allocation.

Subd. 8.

Guaranteed floor.

(a) Beginning January 1, 1996, each county's guaranteed floor shall equal 90 percent of the allocation received in the preceding calendar year. For the period January 1, 1999, to December 31, 1999, each county's guaranteed floor must be equal to its original calendar year 1998 allocation or its actual earnings for calendar year 1998, whichever is less.

(b) When the amount of funds available for allocation is less than the amount available in the previous year, each county's previous year allocation shall be reduced in proportion to the reduction in the statewide funding, for the purpose of establishing the guaranteed floor.

119B.05 MFIP CHILD CARE ASSISTANCE PROGRAM.

Subdivision 1.

Eligible participants.

Families eligible for child care assistance under the MFIP child care program are:

(1) MFIP participants who are employed or in job search and meet the requirements of section 119B.10;

(2) persons who are members of transition year families under section 119B.011, subdivision 20, and meet the requirements of section 119B.10;

(3) families who are participating in employment orientation or job search, or other employment or training activities that are included in an approved employability development plan under section 256J.95;

(4) MFIP families who are participating in work job search, job support, employment, or training activities as required in their employment plan, or in appeals, hearings, assessments, or orientations according to chapter 256J;

(5) MFIP families who are participating in social services activities under chapter 256J as required in their employment plan approved according to chapter 256J;

(6) families who are participating in services or activities that are included in an approved family stabilization plan under section 256J.575;

(7) families who are participating in programs as required in tribal contracts under section 119B.02, subdivision 2, or 256.01, subdivision 2;

(8) families who are participating in the transition year extension under section 119B.011, subdivision 20a; and

(9) student parents as defined under section 119B.011, subdivision 19b.

119B.07 USE OF MONEY.

(a) Money for persons listed in sections 119B.03, subdivision 3, and 119B.05, subdivision 1, shall be used to reduce the costs of child care for students, including the costs of child care for students while employed if enrolled in an eligible education program at the same time and making satisfactory progress towards completion of the program. Counties may not limit the duration of child care subsidies for a person in an employment or educational program, except when the person is found to be ineligible under the child care fund eligibility standards. Any limitation must be based on a person's employment plan in the case of an MFIP participant, and county policies included in the child care fund plan. The maximum length of time a student is eligible for child care assistance under the child care fund for education and training is no more than the time necessary to complete the credit requirements for an associate or baccalaureate degree as determined by the educational institution, excluding basic or remedial education programs needed to prepare for postsecondary education or employment.

(b) To be eligible, the student must be in good standing and be making satisfactory progress toward the degree. Time limitations for child care assistance do not apply to basic or remedial educational programs needed to prepare for postsecondary education or employment. These programs include: high school, general equivalency diploma, and English as a second language. Programs exempt from this time limit must not run concurrently with a postsecondary program. If an MFIP participant who is receiving MFIP child care assistance under this chapter moves to another county, continues to participate in educational or training programs authorized in their employment plans, and continues to be eligible for MFIP child care assistance under this chapter, the MFIP participant must receive continued child care assistance from the county responsible for their current employment plan, under section 256G.07.

119B.09 FINANCIAL ELIGIBILITY.

Subd. 3.

Priorities; allocations.

If a county projects that its child care allocation is insufficient to meet the needs of all eligible families, it may prioritize among the families that remain to be served after the county has complied with the priority requirements of section 119B.03. Counties that have established a priority for families who are not MFIP participants beyond those established under section 119B.03 must submit the policy in the annual child care fund plan.

Subd. 4a.

Temporary ineligibility of military personnel.

Counties must reserve a family's position under the child care assistance fund if a family has been receiving child care assistance but is temporarily ineligible for assistance due to increased income from active military service. Activated military personnel may be temporarily ineligible until deactivation. A county must reserve a military family's position on the basic sliding fee waiting list under the child care assistance fund if a family is approved to receive child care assistance and reaches the top of the waiting list but is temporarily ineligible for assistance.

119B.11 COUNTY CONTRIBUTION.

Subd. 4.

Maintenance of funding effort.

To receive money through this program, each county shall certify, in its annual plan to the commissioner, that the county has not reduced allocations from other federal and state sources, which, in the absence of the child care fund, would have been available for child care assistance. However, the county must continue contributions, as necessary, to maintain on the basic sliding fee program, families who are receiving assistance on July 1, 1995, until the family loses eligibility for the program or until a family voluntarily withdraws from the program. This subdivision does not affect the local match required for this program under other sections of the law.

290.0671 MINNESOTA WORKING FAMILY CREDIT.

Subd. 7.

Inflation adjustment.

The earned income amounts used to calculate the credit and the income thresholds at which the maximum credit begins to be reduced in subdivision 1 must be adjusted for inflation. The commissioner shall adjust by the percentage determined pursuant to the provisions of section 1(f) of the Internal Revenue Code, except that in section 1(f)(3)(B) the word "2013" shall be substituted for the word "1992." For 2015, the commissioner shall then determine the percent change from the 12 months ending on August 31, 2013, to the 12 months ending on August 31, 2014, and in each subsequent year, from the 12 months ending on August 31, 2013, to the 12 months ending on August 31 of the year preceding the taxable year. The earned income thresholds as adjusted for inflation must be rounded to the nearest $10 amount. If the amount ends in $5, the amount is rounded up to the nearest $10 amount. The determination of the commissioner under this subdivision is not a rule under the Administrative Procedure Act.

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700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155 ♦ Phone: (651) 296-2868 ♦ TTY: 1-800-627-3529 ♦ Fax: (651) 296-0569