Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

SF 2981

as introduced - 89th Legislature (2015 - 2016) Posted on 03/25/2016 09:22am

KEY: stricken = removed, old language.
underscored = added, new language.
Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 2.15 2.16
2.17 2.18

A bill for an act
relating to taxation; individual income; allowing a tax credit for K-12 teacher
licensure and professional development; proposing coding for new law in
Minnesota Statutes, chapter 290.

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

Section 1.

new text begin [290.0682] CREDIT FOR K-12 TEACHER LICENSURE AND
PROFESSIONAL DEVELOPMENT.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following terms
have the meanings given them.
new text end

new text begin (b) "Core content area" means the academic subject of reading, English or language
arts, mathematics, science, foreign languages, civics and government, economics, arts,
history, or geography.
new text end

new text begin (c) "Master's degree program" means a graduate-level program at an accredited
university leading to a master of arts or science degree in a core content area directly
related to a qualified teacher's licensure field. To be eligible under this credit, a licensed
elementary school teacher must pursue a master's degree program in a core content area in
which the teacher provides direct classroom instruction.
new text end

new text begin (d) "Qualified education professional" means an individual employed by a Minnesota
public school that serves any of grades kindergarten through 12 as a licensed teacher,
paraprofessional, or other nonlicensed employee.
new text end

new text begin (e) "Qualified education program" means:
new text end

new text begin (1) for a qualified education professional who is not a licensed teacher, a Board of
Teaching approved teacher preparation program; or
new text end

new text begin (2) for a qualified education professional who is a licensed teacher, any of the
following:
new text end

new text begin (i) a master's degree program;
new text end

new text begin (ii) a Board of Teaching-approved program to become licensed in a licensure field
reported by the commissioner of education under section 136A.1791 as experiencing a
teacher shortage for the school year in which the tuition and fees were paid; or
new text end

new text begin (iii) coursework necessary to obtain national board certification.
new text end

new text begin Subd. 2. new text end

new text begin Credit allowed. new text end

new text begin A qualified education professional is allowed a credit
against the tax imposed under this chapter. The credit equals 75 percent of tuition and
fees paid during the taxable year, up to a maximum credit of $3,000. To qualify, tuition
and fees must be paid for a qualified education program.
new text end

new text begin Subd. 3. new text end

new text begin Credit refundable. new text end

new text begin (a) If the amount of the credit for which an individual
is eligible exceeds the individual's liability for tax under this chapter, the commissioner
shall refund the excess to the individual.
new text end

new text begin (b) The amount necessary to pay the refunds required by this section is appropriated
to the commissioner from the general fund.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2015.
new text end