Minnesota Legislature
SF 1611
1st Engrossment - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
1.13 1.14
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15.1 15.2
A bill for an act
relating to education finance; establishing prekindergarten allowances; increasing
the basic general education formula allowance; increasing funding for the Board
of Trustees of the Minnesota State Colleges and Universities; increasing funding
for the Board of Regents of the University of Minnesota; increasing funding
for the Office of Higher Education; modifying income tax rates; appropriating
money; amending Minnesota Statutes 2006, sections 126C.10, subdivision 2;
127A.45, subdivision 12; 136A.121, subdivision 5; 270B.14, subdivision 1,
by adding a subdivision; 290.06, subdivision 2c; 290.091, subdivisions 1, 3;
proposing coding for new law in Minnesota Statutes, chapters 124D; 270C;
repealing Minnesota Statutes 2006, section 124D.175.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
ARTICLE 1
EARLY CHILDHOOD THROUGH GRADE 12 EDUCATION
Section 1. new text begin SUMMARY OF APPROPRIATIONS.
|
new text begin
The amounts shown in this section summarize direct appropriations, by fund, made
in this article.
new text end
|
new text begin
2008 new text end |
new text begin
2009 new text end |
new text begin
Total new text end |
||||
|
new text begin
General new text end |
new text begin
$ new text end |
new text begin
95,490,000 new text end |
new text begin
$ new text end |
new text begin
255,247,000 new text end |
new text begin
$ new text end |
new text begin
350,737,000 new text end |
Sec. 2.
new text begin
[124D.332] PREKINDERGARTEN EDUCATION ACT.
new text end
new text begin Subdivision 1. new text end
new text begin Allowance; establishment; purpose. new text end
new text begin
A prekindergarten education
allowance finance system is established to provide choices for families of young children,
close the achievement gap in kindergarten through grade 12 public education, improve
learning preparedness, and promote healthy development and school readiness through
quality early care and education settings.
new text end
new text begin Subd. 2. new text end
new text begin Eligibility; allowance amount. new text end
new text begin
A parent or legal guardian of a child
domiciled in this state who will be at least age three and has not reached the age of five on
August 31 is eligible to receive a prekindergarten education allowance of $200 for each
eligible child. In addition, the prekindergarten education allowance for each eligible child
must be increased according to the following:
new text end
|
new text begin
Federal Adjusted Gross Income new text end |
new text begin
Additional Prekindergarten Allowance Amount new text end |
|
new text begin
Under $10,000 new text end |
new text begin
$3,800 new text end |
|
new text begin
$10,000 - $19,999 new text end |
new text begin
$3,300 new text end |
|
new text begin
$20,000 - $29,999 new text end |
new text begin
$2,800 new text end |
|
new text begin
$30,000 - $39,999 new text end |
new text begin
$1,800 new text end |
|
new text begin
$40,000 - $49,999 new text end |
new text begin
$800 new text end |
|
new text begin
$50,000 - $74,999 new text end |
new text begin
$300 new text end |
|
new text begin
$75,000 - $99,999 new text end |
new text begin
$0 new text end |
|
new text begin
$100,000 - $149,999 new text end |
new text begin
$0 new text end |
|
new text begin
$150,000 - $249,999 new text end |
new text begin
$0 new text end |
|
new text begin
$250,000 and over new text end |
new text begin
$0 new text end |
new text begin
As used in this section, "federal adjusted gross income" means the federal adjusted
gross income as defined in section 62 of the Internal Revenue Code of 1986 of the parent
or legal guardian of the child who has physical custody of the child for more than half
the tax year. Federal adjusted gross income is calculated for the purposes of this section
as the tax year beginning two years before the year in which the eligible parent or legal
guardian is notified of the prekindergarten allowance. For the purposes of this section a
custodial parent's adjusted gross income includes the adjusted gross income of the parent's
spouse if the parent is considered to be married for income tax purposes under section
7703 of the Internal Revenue Code of 1986.
new text end
new text begin Subd. 3. new text end
new text begin Commissioner of education duties. new text end
new text begin
(a) The commissioner of education
shall review the data provided by the Department of Revenue under section 270C.135.
By January 31, 2008, and each subsequent year, the commissioner shall submit the
prekindergarten education allowance to each eligible recipient. The commissioner shall
notify the parent or legal guardian of an eligible child of the amount of the prekindergarten
education allowance available. Notification must include instructions on how to use the
allowance to obtain eligible services and a list of approved providers in the area.
new text end
new text begin
(b) The commissioner of education must align the data provided by the Department
of Revenue with the applications received according to subdivision 4 to ensure that
persons eligible to receive a prekindergarten education allowance are not counted more
than once. In the event that an eligible recipient is included in the Department of Revenue
data and the alternative process under subdivision 4, the commissioner shall use the
data from the Department of Revenue for the purposes of establishing prekindergarten
education allowance eligibility and amount.
new text end
new text begin
(c) The commissioner shall establish a process to transfer the prekindergarten
education allowance to recipients. The department may utilize technology to transfer the
prekindergarten education allowance through e-mail or other methods to reduce costs.
Recipients may not transfer allowances to another person.
new text end
new text begin
(d) Each prekindergarten education allowance shall have the monetary value stated
for each eligible child. The prekindergarten allowance may not be used to purchase
services until September 1 of the year in which the allowance is issued following its
transmission to eligible recipients. In the event that a recipient moves during the year in
which a prekindergarten education allowance is valid, the recipient may apply to the
department to split or divide the prekindergarten education allowance among two or
more providers.
new text end
new text begin
(e) The commissioner must review and approve work plan amendments from
federally designated Head Start grantees and school district programs that meet the
criteria in subdivision 8 and state the methods in which the grantees or programs will
expand or enhance services beyond levels that are funded through specific state or federal
appropriations for these purposes.
new text end
new text begin Subd. 4. new text end
new text begin Alternative process. new text end
new text begin
The commissioner of education, in conjunction with
the commissioner of human services, shall establish a method to locate potential recipients
who do not file income taxes and inform them of the availability of the prekindergarten
education allowance. For the purpose of establishing eligibility for the prekindergarten
education allowance, the commissioners of education and human services must accept
recipients identified in other public funding eligibility processes, including, but not
limited to, public school programs, Head Start, and child care assistance programs. In
addition, the commissioners of education and human services must make a sample form
available to providers that can be used to determine eligibility of potential recipients. The
commissioner must submit a prekindergarten education allowance to an eligible recipient
who used the alternative processes.
new text end
new text begin Subd. 5. new text end
new text begin Redeeming an allowance. new text end
new text begin
(a) A recipient who has received a
prekindergarten education allowance may transmit the allowance provided in subdivision
3 or subdivision 4 to pay for services provided to the recipient's eligible dependent child
from September 1 of that year through August 31 of the following year in an approved
early childhood education and care program or by an approved early childhood education
and care provider as defined in subdivision 8.
new text end
new text begin
(b) An eligible provider or program that has provided services under subdivision
7 to an eligible child whose parent or guardian received a prekindergarten education
allowance, must remit the allowance to the Department of Education in a manner
determined by the commissioner of education.
new text end
new text begin Subd. 6. new text end
new text begin Payments to approved programs. new text end
new text begin
The commissioner shall reimburse
providers or programs that received a prekindergarten education allowance from a
recipient on behalf of an eligible three- or four-year-old child on a reimbursement basis
for services provided from September 1 to August 31. An eligible provider that accepts
prekindergarten education allowance as a form of payment for services must maintain
documentation of services provided and the commissioner must verify information
submitted by eligible providers to ensure appropriate services were provided to eligible
recipients for whom the early childhood allowances were used as a form of payment.
new text end
new text begin Subd. 7. new text end
new text begin Use of allowance. new text end
new text begin
The prekindergarten education allowance may only
be used for services designed to promote school readiness in an approved quality early
childhood care and education setting according to subdivision 8, that are provided to an
eligible child who is at least age three and has not yet reached age five on August 31 of
the year in which the allowance is issued.
new text end
new text begin Subd. 8. new text end
new text begin Provider certification. new text end
new text begin
(a) A quality early care and education setting is any
service or program that receives a quality rating from the Department of Human Services
under the Minnesota Early Learning Foundation quality rating system administered by
the Department of Human Services and agrees to accept a prekindergarten education
allowance to pay for services. For allowances issued in 2008 only, a provider may satisfy
the quality rating system requirements and be deemed eligible to participate in this
program if the provider has received a provisional quality rating system approved from
either the Department of Education or the Department of Human Services.
new text end
new text begin
(b) For the purposes of receiving a provisional quality rating, a child care program
or provider must be approved by the commissioner of human services and a school
district or a Head Start program must be approved by the commissioner of education.
Programs and providers must apply for approval in the form and manner prescribed by the
commissioners. To receive approval, the commissioners must determine that applicants:
new text end
new text begin
(1) use research-based curricula that are aligned with the education standards,
under section 120B.021, instruction and child assessment instruments approved by the
Departments of Education and Human Services, in consultation with the Minnesota Early
Learning Foundation;
new text end
new text begin
(2) provide a program of sufficient intensity and duration to improve the school
readiness of participating children;
new text end
new text begin
(3) provide opportunities for parent involvement; and
new text end
new text begin
(4) meet other research-based criteria determined necessary by the commissioners.
new text end
new text begin
(c) Notwithstanding paragraph (b), for allowances issued in 2008 only, Head Start
programs meeting Head Start performance standards and accredited child care centers
are granted a provisional quality rating for the purposes of receiving a prekindergarten
education allowance under this section.
new text end
new text begin
(d) A provider deemed eligible to receive a prekindergarten education allowance
under paragraphs (a) to (c) may use the allowance to enhance services above the current
quality levels, increase the duration of services provided, or expand the number of children
to whom services are provided beyond levels that are funded through specific state or
federal appropriations for these purposes.
new text end
new text begin
(e) For allowances issued in 2008 and 2009 only, when no quality program is
available, a recipient may direct the prekindergarten education allowance to a provider
or program for school readiness quality improvements that will make the provider or
program eligible for a quality rating according to the quality rating system. Allowable
expenditures that will increase the capacity of the provider or program to help children to
be ready for kindergarten include purchase of curricula and assessment tools, as described
in paragraph (b), clause (1), professional development and training on the area of curricula
and assessment tools, purchase of materials to improve the learning environment, and
other expenditures preapproved by the commissioner of human services for child care
providers and the commissioner of education for school district programs.
new text end
new text begin Subd. 9. new text end
new text begin
Allowance not income for purposes of other publicly funded programs.
new text end
new text begin
Notwithstanding any law to the contrary, the prekindergarten education allowance issued
to the parent or guardian of an eligible child does not count as earned income for purposes
of the medical assistance, MinnesotaCare, MFIP, school readiness, Head Start, or child
care assistance programs.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2007.
new text end
Sec. 3.
Minnesota Statutes 2006, section 126C.10, subdivision 2, is amended to read:
Subd. 2.
Basic revenue.
The basic revenue for each district equals the formula
allowance times the adjusted marginal cost pupil units for the school year. deleted text begin The formula
allowance for fiscal year 2005 is $4,601.deleted text end The formula allowance for fiscal year 2006 is
$4,783. The formula allowance for fiscal year 2007 deleted text begin and subsequent yearsdeleted text end is $4,974.new text begin
The formula allowance for fiscal year 2008 is $5,074. The formula allowance for fiscal
year 2009 and subsequent years is $5,176.
new text end
Sec. 4.
Minnesota Statutes 2006, section 127A.45, subdivision 12, is amended to read:
Subd. 12.
Payment percentage for certain aids.
(a) One hundred percent of the
aid for the current fiscal year must be paid for the following aids: reimbursement for
enrollment options transportation, according to sections 124D.03, subdivision 8, 124D.09,
subdivision 22, and 124D.10; school lunch aid, according to section 124D.111; deleted text begin anddeleted text end
hearing impaired support services aid, according to section 124D.57new text begin ; and prekindergarten
education allowance aid, according to section 124D.332new text end .
(b) One hundred percent of the aid for the current fiscal year, based on enrollment
in the previous year, must be paid for the first grade preparedness program according to
section 124D.081.
Sec. 5.
Minnesota Statutes 2006, section 270B.14, subdivision 1, is amended to read:
Subdivision 1.
Disclosure to commissioner of human services.
(a) On the request
of the commissioner of human services, the commissioner shall disclose return information
regarding taxes imposed by chapter 290, and claims for refunds under chapter 290A, to
the extent provided in paragraph (b) and for the purposes set forth in paragraph (c).
(b) Data that may be disclosed are limited to data relating to the identity,
whereabouts, employment, income, and property of a person owing or alleged to be owing
an obligation of child support.
(c) The commissioner of human services may request data only for the purposes of
carrying out the child support enforcement program and to assist in the location of parents
who have, or appear to have, deserted their children. Data received may be used only
as set forth in section 256.978.
(d) The commissioner shall provide the records and information necessary to
administer the supplemental housing allowance to the commissioner of human services.
(e) At the request of the commissioner of human services, the commissioner of
revenue shall electronically match the Social Security numbers and names of participants
in the telephone assistance plan operated under sections 237.69 to 237.711, with those of
property tax refund filers, and determine whether each participant's household income is
within the eligibility standards for the telephone assistance plan.
(f) The commissioner may provide records and information collected under sections
295.50 to 295.59 to the commissioner of human services for purposes of the Medicaid
Voluntary Contribution and Provider-Specific Tax Amendments of 1991, Public Law
102-234. Upon the written agreement by the United States Department of Health and
Human Services to maintain the confidentiality of the data, the commissioner may provide
records and information collected under sections 295.50 to 295.59 to the Centers for
Medicare and Medicaid Services section of the United States Department of Health and
Human Services for purposes of meeting federal reporting requirements.
(g) The commissioner may provide records and information to the commissioner of
human services as necessary to administer the early refund of refundable tax credits.
(h) The commissioner may disclose information to the commissioner of human
services necessary to verify income for eligibility and premium payment under the
MinnesotaCare program, under section 256L.05, subdivision 2.
(i) The commissioner may disclose information to the commissioner of human
services necessary to verify whether applicants or recipients for the Minnesota family
investment program, general assistance, food support, and Minnesota supplemental aid
program have claimed refundable tax credits under chapter 290 and the property tax
refund under chapter 290A, and the amounts of the credits.
new text begin
(j) The commissioner may disclose information in the time and manner described in
section 270C.135 to the commissioner of human services to administer the prekindergarten
education allowance under section 124D.332.
new text end
Sec. 6.
Minnesota Statutes 2006, section 270B.14, is amended by adding a subdivision
to read:
new text begin Subd. 19. new text end
new text begin Disclosure to Department of Education. new text end
new text begin
The commissioner may
disclose information in the time and manner described in section 270C.135 to the
commissioner of education to administer the prekindergarten education allowance under
section 124D.332.
new text end
Sec. 7.
new text begin
[270C.135] PREKINDERGARTEN EDUCATION ALLOWANCE
ELIGIBLE CLAIMANT DATA.
new text end
new text begin
By October 31, 2008, and each subsequent year, the commissioner must review
returns from the most recent year for which data are available and provide to the
commissioners of education and human services, the names, addresses, and amount
of prekindergarten education allowance due to each eligible claimant under section
124D.332.
new text end
Sec. 8. new text begin ALLOWANCE PAYMENT SYSTEM RECOMMENDATION.
new text end
new text begin
The commissioners of education and human services, in conjunction with
the Minnesota Early Learning Foundation and early childhood stakeholders, shall
work together to recommend necessary modifications for full implementation of the
prekindergarten education allowance finance system. The commissioners of education and
human services shall report to the legislature by January 15, 2008, any legislative changes
needed to improve the prekindergarten education allowance finance system.
new text end
Sec. 9. new text begin 2007 DATA TRANSMISSION, DEPARTMENT OF REVENUE.
new text end
new text begin
By December 15, 2007, the commissioner of revenue must review returns from
the most recent year for which data are available and provide to the commissioners of
education and human services, the names, addresses, and amount of the prekindergarten
education allowance due to each eligible claimant under Minnesota Statutes, section
124D.332.
new text end
Sec. 10. new text begin ALL DAY KINDERGARTEN FACILITY ASSESSMENT.
new text end
new text begin
(a) The commissioner of education must contract with an independent contractor that
has extensive experience in education facilities to study the state's readiness to implement
all day kindergarten throughout the state.
new text end
new text begin
(b) The contractor must:
new text end
new text begin
(1) conduct an in-depth analysis of the state's kindergarten facilities to assess
whether the state's districts and charter schools have sufficient facilities that would be
required to implement all day kindergarten throughout the state;
new text end
new text begin
(2) examine the quality of kindergarten facilities throughout the state;
new text end
new text begin
(3) examine the differences in kindergarten facilities, if any, between greater
Minnesota and the metropolitan area;
new text end
new text begin
(4) determine whether a district's tax base has an effect on a district's ability to
provide sufficient kindergarten facilities throughout the state; and
new text end
new text begin
(5) report its findings to the education finance committees of the house and senate
before January 30, 2008.
new text end
Sec. 11. new text begin APPROPRIATIONS; DEPARTMENT OF EDUCATION.
new text end
new text begin Subdivision 1. new text end
new text begin Department of Education. new text end
new text begin
The sums indicated in this section are
appropriated from the general fund to the Department of Education. These appropriations
are added to any appropriations for the same purpose in 2007 S.F. No. 2095 for the fiscal
years indicated.
new text end
new text begin Subd. 2. new text end
new text begin General education aid. new text end
new text begin
For general education aid under Minnesota
Statutes, section 126C.13, subdivision 4:
new text end
|
new text begin
$ new text end |
new text begin
93,424,000 new text end |
new text begin
..... new text end |
new text begin
2008 new text end |
|
|
new text begin
$ new text end |
new text begin
199,294,000 new text end |
new text begin
..... new text end |
new text begin
2009 new text end |
new text begin
The 2008 appropriation includes $0 for fiscal year 2007 and $93,424,000 for fiscal
year 2008.
new text end
new text begin
The 2009 appropriation includes $9,800,000 for fiscal year 2008 and $189,494,000
for fiscal year 2009.
new text end
new text begin Subd. 3. new text end
new text begin Nonpublic pupil aid. new text end
new text begin
For nonpublic pupil education aid under Minnesota
Statutes, sections 123B.40 to 123B.43, and 123B.87:
new text end
|
new text begin
$ new text end |
new text begin
116,000 new text end |
new text begin
..... new text end |
new text begin
2008 new text end |
|
|
new text begin
$ new text end |
new text begin
243,000 new text end |
new text begin
..... new text end |
new text begin
2009 new text end |
new text begin
The 2008 appropriation includes $0 for fiscal year 2007 and $116,000 for fiscal
year 2008.
new text end
new text begin
The 2009 appropriation includes $14,000 for fiscal year 2008 and $229,000 for
fiscal year 2009.
new text end
new text begin Subd. 4. new text end
new text begin Nonpublic pupil transportation. new text end
new text begin
For nonpublic pupil transportation aid
under Minnesota Statutes, section 123B.92, subdivision 9:
new text end
|
new text begin
$ new text end |
new text begin
384,000 new text end |
new text begin
..... new text end |
new text begin
2008 new text end |
|
|
new text begin
$ new text end |
new text begin
801,000 new text end |
new text begin
..... new text end |
new text begin
2009 new text end |
new text begin
The 2008 appropriation includes $0 for fiscal year 2007 and $384,000 for fiscal
year 2008.
new text end
new text begin
The 2009 appropriation includes $44,000 for fiscal year 2008 and $757,000 for
fiscal year 2009.
new text end
new text begin Subd. 5. new text end
new text begin Tribal contract schools. new text end
new text begin
For tribal contract school aid under Minnesota
Statutes, section 124D.83:
new text end
|
new text begin
$ new text end |
new text begin
26,000 new text end |
new text begin
..... new text end |
new text begin
2008 new text end |
|
|
new text begin
$ new text end |
new text begin
55,000 new text end |
new text begin
..... new text end |
new text begin
2009 new text end |
new text begin
The 2008 appropriation includes $0 for fiscal year 2007 and $26,000 for fiscal
year 2008.
new text end
new text begin
The 2009 appropriation includes $3,000 for fiscal year 2008 and $52,000 for fiscal
year 2009.
new text end
new text begin Subd. 6. new text end
new text begin Prekindergarten allowances. new text end
new text begin
For the Prekindergarten Education Act
under Minnesota Statutes, sections 124D.332 and 270C.135:
new text end
|
new text begin
$ new text end |
new text begin
53,804,000 new text end |
new text begin
..... new text end |
new text begin
2009 new text end |
new text begin
This appropriation is available until expended.
new text end
new text begin Subd. 7. new text end
new text begin All day kindergarten; facilities assessment. new text end
new text begin
For an assessment of all
day kindergarten facilities:
new text end
|
new text begin
$ new text end |
new text begin
100,000 new text end |
new text begin
..... new text end |
new text begin
2008 new text end |
new text begin Subd. 8. new text end
new text begin Department. new text end
new text begin
For the administrative costs associated with the
Prekindergarten Education Act under Minnesota Statutes, sections 124D.332 and
270C.135:
new text end
|
new text begin
$ new text end |
new text begin
1,234,000 new text end |
new text begin
..... new text end |
new text begin
2008 new text end |
|
|
new text begin
$ new text end |
new text begin
867,000 new text end |
new text begin
..... new text end |
new text begin
2009 new text end |
Sec. 12. new text begin APPROPRIATIONS; DEPARTMENT OF HUMAN SERVICES.
new text end
new text begin Subdivision 1. new text end
new text begin Department of Human Services. new text end
new text begin
The sums indicated in this section
are appropriated from the general fund to the Department of Human Services. These
appropriations are added to any appropriations for the same purpose in 2007 S.F. No.
2171 for the fiscal years indicated.
new text end
new text begin Subd. 2. new text end
new text begin Department. new text end
new text begin
For the administrative costs associated with the
Prekindergarten Education Act under Minnesota Statutes, sections 124D.332 and
270C.135:
new text end
|
new text begin
$ new text end |
new text begin
206,000 new text end |
new text begin
..... new text end |
new text begin
2008 new text end |
|
|
new text begin
$ new text end |
new text begin
183,000 new text end |
new text begin
..... new text end |
new text begin
2009 new text end |
Sec. 13. new text begin REPEALER.
new text end
new text begin
Minnesota Statutes 2006, section 124D.175,
new text end
new text begin
is repealed.
new text end
ARTICLE 2
HIGHER EDUCATION
Section 1. new text begin SUMMARY OF APPROPRIATIONS.
|
new text begin
The amounts shown in this section summarize direct appropriations, by fund, made
in this article.
new text end
|
new text begin
2008 new text end |
new text begin
2009 new text end |
new text begin
Total new text end |
||||
|
new text begin
General new text end |
new text begin
$ new text end |
new text begin
34,500,000 new text end |
new text begin
$ new text end |
new text begin
58,500,000 new text end |
new text begin
$ new text end |
new text begin
93,000,000 new text end |
Sec. 2. new text begin HIGHER EDUCATION APPROPRIATIONS.
|
new text begin
The sums shown in the columns marked "Appropriations" are appropriated to the
agencies and for the purposes specified in this article. The appropriations are from the
general fund, or another named fund, and are available for the fiscal years indicated
for each purpose. The figures "2008" and "2009" used in this article mean that the
appropriations listed under them are available for the fiscal year ending June 30, 2008, or
June 30, 2009, respectively. "The first year" is fiscal year 2008. "The second year" is fiscal
year 2009. "The biennium" is fiscal years 2008 and 2009.
new text end
|
new text begin
APPROPRIATIONS new text end |
||||||
|
new text begin
Available for the Year new text end |
||||||
|
new text begin
Ending June 30 new text end |
||||||
|
new text begin
2008 new text end |
new text begin
2009 new text end |
|||||
Sec. 3. new text begin BOARD OF TRUSTEES OF THE
|
new text begin
$ new text end |
new text begin
18,050,000 new text end |
new text begin
$ new text end |
new text begin
33,350,000 new text end |
||
new text begin
This appropriation is added to the
appropriation in 2007 S.F. No. 1989, article
1, section 4, and includes amounts for
inflation and to limit tuition increases.
new text end
new text begin
The legislature intends that the Board of
Trustees will not increase tuition more than
three percent in each year of the biennium at
all institutions in the system.
new text end
new text begin
The legislature is concerned that Minnesota's
ranking among the top five states in the nation
with the highest two-year college tuition is
a significant barrier to college access that
will eventually lead to workforce shortages
and economic development challenges. The
Board of Trustees is encouraged to explore
alternative tuition strategies to limit to less
than three percent the tuition increases at
community colleges, technical colleges,
and consolidated community and technical
colleges.
new text end
Sec. 4. new text begin BOARD OF REGENTS OF THE
|
new text begin
$ new text end |
new text begin
9,200,000 new text end |
new text begin
$ new text end |
new text begin
17,800,000 new text end |
||
new text begin
This appropriation is added to the
appropriation in 2007 S.F. No. 1989, article
1, section 5.
new text end
new text begin
The Board of Regents of the University
of Minnesota is encouraged to implement
tuition increases that do not exceed five
percent in each year of the biennium.
new text end
Sec. 5. new text begin MINNESOTA OFFICE OF HIGHER
|
new text begin
$ new text end |
new text begin
7,250,000 new text end |
new text begin
$ new text end |
new text begin
7,350,000 new text end |
||
new text begin
This appropriation is added to the
appropriation in 2007 S.F. No. 1989, article
1, section 3, and includes amounts to fund
the state grant program.
new text end
Sec. 6.
Minnesota Statutes 2006, section 136A.121, subdivision 5, is amended to read:
Subd. 5.
Grant stipends.
The grant stipend shall be based on a sharing of
responsibility for covering the recognized cost of attendance by the applicant, the
applicant's family, and the government. The amount of a financial stipend must not
exceed a grant applicant's recognized cost of attendance, as defined in subdivision 6, after
deducting the following:
(1) the assigned student responsibility of at least deleted text begin 46deleted text end new text begin 45 new text end percent of the cost of
attending the institution of the applicant's choosing;
(2) the assigned family responsibility as defined in section 136A.101; and
(3) the amount of a federal Pell grant award for which the grant applicant is eligible.
The minimum financial stipend is $100 per academic year.
ARTICLE 3
INCOME TAX
Section 1.
Minnesota Statutes 2006, section 290.06, subdivision 2c, is amended to read:
Subd. 2c.
Schedules of rates for individuals, estates, and trusts.
(a) The income
taxes imposed by this chapter upon married individuals filing joint returns and surviving
spouses as defined in section 2(a) of the Internal Revenue Code must be computed by
applying to their taxable net income the following schedule of rates:
(1) On the first deleted text begin $25,680deleted text end new text begin $31,150new text end , 5.35 percent;
(2) On all over deleted text begin $25,680deleted text end new text begin $31,150new text end , but not over deleted text begin $102,030deleted text end new text begin $123,750new text end , 7.05 percent;
(3) On all over deleted text begin $102,030deleted text end new text begin $123,750, but not over $250,000new text end , 7.85 percentnew text begin ;
new text end
new text begin (4) On all over $250,000, 9.7 percentnew text end .
Married individuals filing separate returns, estates, and trusts must compute their
income tax by applying the above rates to their taxable income, except that the income
brackets will be one-half of the above amounts.
(b) The income taxes imposed by this chapter upon unmarried individuals must be
computed by applying to taxable net income the following schedule of rates:
(1) On the first deleted text begin $17,570deleted text end new text begin $21,310new text end , 5.35 percent;
(2) On all over deleted text begin $17,570deleted text end new text begin $21,310new text end , but not over deleted text begin $57,710deleted text end new text begin $69,990new text end , 7.05 percent;
(3) On all over deleted text begin $57,710deleted text end new text begin $69,990, but not over $141,250new text end , 7.85 percentnew text begin ;
new text end
new text begin (4) On all over $141,250, 9.7 percentnew text end .
(c) The income taxes imposed by this chapter upon unmarried individuals qualifying
as a head of household as defined in section 2(b) of the Internal Revenue Code must be
computed by applying to taxable net income the following schedule of rates:
(1) On the first deleted text begin $21,630deleted text end new text begin $26,230new text end , 5.35 percent;
(2) On all over deleted text begin $21,630deleted text end new text begin $26,230new text end , but not over deleted text begin $86,910deleted text end new text begin $105,410new text end , 7.05 percent;
(3) On all over deleted text begin $86,910deleted text end new text begin $105,410, but not over $212,500new text end , 7.85 percentnew text begin ;
new text end
new text begin (4) On all over $212,500, 9.7 percentnew text end .
(d) In lieu of a tax computed according to the rates set forth in this subdivision, the
tax of any individual taxpayer whose taxable net income for the taxable year is less than
an amount determined by the commissioner must be computed in accordance with tables
prepared and issued by the commissioner of revenue based on income brackets of not
more than $100. The amount of tax for each bracket shall be computed at the rates set
forth in this subdivision, provided that the commissioner may disregard a fractional part of
a dollar unless it amounts to 50 cents or more, in which case it may be increased to $1.
(e) An individual who is not a Minnesota resident for the entire year must compute
the individual's Minnesota income tax as provided in this subdivision. After the
application of the nonrefundable credits provided in this chapter, the tax liability must
then be multiplied by a fraction in which:
(1) the numerator is the individual's Minnesota source federal adjusted gross income
as defined in section 62 of the Internal Revenue Code and increased by the additions
required under section 290.01, subdivision 19a, clauses (1), (5), (6), (7), (8), and (9),
and reduced by the Minnesota assignable portion of the subtraction for United States
government interest under section 290.01, subdivision 19b, clause (1), and the subtractions
under section 290.01, subdivision 19b, clauses (9), (10), (14), (15), and (16), after applying
the allocation and assignability provisions of section 290.081, clause (a), or 290.17; and
(2) the denominator is the individual's federal adjusted gross income as defined in
section 62 of the Internal Revenue Code of 1986, increased by the amounts specified in
section 290.01, subdivision 19a, clauses (1), (5), (6), (7), (8), and (9), and reduced by the
amounts specified in section 290.01, subdivision 19b, clauses (1), (9), (10), (14), (15),
and (16).
Sec. 2.
Minnesota Statutes 2006, section 290.091, subdivision 1, is amended to read:
Subdivision 1.
Imposition of tax.
In addition to all other taxes imposed by this
chapter a tax is imposed on individuals, estates, and trusts equal to the excess (if any) of
(a) an amount equal to deleted text begin 6.4deleted text end new text begin 7.75new text end percent of alternative minimum taxable income after
subtracting the exemption amount, over
(b) the regular tax for the taxable year.
Sec. 3.
Minnesota Statutes 2006, section 290.091, subdivision 3, is amended to read:
Subd. 3.
Exemption amount.
(a) For purposes of computing the alternative
minimum tax, the exemption amount is:
(1) for taxable years beginning before January 1, 2006, the exemption determined
under section 55(d) of the Internal Revenue Code, as amended through December 31,
1992; and
(2) for taxable years beginning after December 31, 2005, $60,000 for married
couples filing joint returns, $30,000 for married individuals filing separate returns, estates,
and trusts, and $45,000 for unmarried individuals.
(b) The exemption amount determined under this subdivision is subject to the phase
out under section 55(d)(3) of the Internal Revenue Code, except that alternative minimum
taxable income as determined under this section must be substituted in the computation
of the phase outnew text begin , and the income threshold used in the phase out must be adjusted for
inflation as provided in paragraph (c)new text end .
(c) For taxable years beginning after December 31, 2006, the exemption amount
under paragraph (a), clause (2), new text begin and the income threshold for the phase out under
paragraph (b) new text end must be adjusted for inflation. The commissioner shall make the inflation
adjustments in accordance with section 1(f) of the Internal Revenue Code except that for
the purposes of this subdivision the percentage increase must be determined from the year
starting September 1, 2005, and ending August 31, 2006, as the base year for adjusting for
inflation for the tax year beginning after December 31, 2006. The determination of the
commissioner under this subdivision is not a rule under the Administrative Procedure Act.
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