SF 2495

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; individual income; modifying the 
  1.3             dependent care credit; amending Minnesota Statutes 
  1.4             2002, section 290.067, by adding a subdivision. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 2002, section 290.067, is 
  1.7   amended by adding a subdivision to read: 
  1.8      Subd. 2c.  [QUALITY CHILD CARE SERVICES.] (a) 
  1.9   Notwithstanding the limitations in subdivision 2, the credit 
  1.10  allowed under this section doubles in amount if the child care 
  1.11  expenses were incurred through the use of quality child care. 
  1.12     (b) For purposes of this section "quality child care" means 
  1.13  care provided by (1) a child care center or facility providing 
  1.14  legal child care services as defined under section 245A.03 and 
  1.15  accredited by the National Association for the Education of 
  1.16  Young Children, the Council on Accreditation, the National Early 
  1.17  Childhood Program Accreditation, the National School-Age Care 
  1.18  Association, or the National Head Start Association Program of 
  1.19  Excellence; or (2) an individual providing legal child care 
  1.20  services as defined under section 245A.03 who has earned a child 
  1.21  development associate degree, a diploma in child development 
  1.22  from a Minnesota state technical college, or a bachelor's degree 
  1.23  in early childhood education from an accredited college or 
  1.24  university, or who is accredited by the National Association for 
  1.25  Family Child Care or the Competency Based Training and 
  2.1   Assessment Program. 
  2.2      (c) The commissioner of human services must maintain a list 
  2.3   of child care providers known to qualify as providing quality 
  2.4   child care.  The commissioner must make this list available on 
  2.5   the Web site of the Department of Human Services, as well as by 
  2.6   other means. 
  2.7      [EFFECTIVE DATE.] This section is effective for taxable 
  2.8   years beginning after December 31, 2003.