SF 4752

as introduced - 93rd Legislature (2023 - 2024) Posted on 03/08/2024 10:30am

A bill for an act
relating to taxation; individual income; establishing a refundable credit for certain
home care providers; amending Minnesota Statutes 2022, section 256B.0911,
subdivision 15; proposing coding for new law in Minnesota Statutes, chapter 290.

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

Section 1.

Minnesota Statutes 2022, section 256B.0911, subdivision 15, is amended to
read:

Subd. 15.

Long-term care consultation team.

(a) Each county board of commissioners
shall establish a long-term care consultation team. Two or more counties may collaborate
to establish a joint local long-term care consultation team or teams.

(b) Each lead agency shall establish and maintain a team of certified assessors qualified
under subdivision 13. Each team member is responsible for providing consultation with
other team members upon request. The team is responsible for providing long-term care
consultation services to all persons located in the county who request the services, regardless
of eligibility for Minnesota health care programs. The team of certified assessors must
include, at a minimum:

(1) a social worker; and

(2) a public health nurse or registered nurse.

(c) The commissioner shall allow arrangements and make recommendations that
encourage counties and Tribes to collaborate to establish joint local long-term care
consultation teams to ensure that long-term care consultations are done within the timelines
and parameters of the service. This includes coordinated service models as required in
subdivision 1, paragraph (c).

new text begin (d) For applicants for a credit under section 290.0696, the team must certify in accordance
with procedures established by the commissioner that the care provided by the caregiver:
new text end

new text begin (1) qualifies as either community first services and supports under section 256B.85, or
personal care assistance services described in section 256B.0625, subdivision 19a, without
regard to whether the recipient qualifies for medical assistance under chapter 256B;
new text end

new text begin (2) is needed and provided in person on a daily basis; and
new text end

new text begin (3) is appropriate based on the service recipient's needs and is likely to delay or avoid
transferring the person to an out-of-home placement.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2025.
new text end

Sec. 2.

new text begin [290.0696] MINNESOTA HOME CAREGIVER CREDIT.
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.
new text end

new text begin (b) "Caregiver" means an individual who provides unpaid assistance on a daily basis
that qualifies as either community first services and supports under section 256B.85, or
personal care assistance services under section 256B.0625, subdivision 19a, to a service
recipient, except the individual may provide the assistance in the individual's principal
residence.
new text end

new text begin (c) "Service recipient" means an individual who:
new text end

new text begin (1) is a family member of the caregiver;
new text end

new text begin (2) does not reside in a setting licensed or registered by the commissioners of health or
human services; and
new text end

new text begin (3) has been screened by a county long-term care consultation team and determined by
that team to be eligible for placement in a nursing home or other long-term care facility.
new text end

new text begin (d) "Family member" means:
new text end

new text begin (1) a spouse or domestic partner;
new text end

new text begin (2) a child, including a biological, adopted, or foster child, a stepchild, or a child to
whom the applicant stands in loco parentis, is a legal guardian, or is a de facto parent;
new text end

new text begin (3) a parent or legal guardian of the caregiver;
new text end

new text begin (4) a sibling;
new text end

new text begin (5) a grandchild;
new text end

new text begin (6) a grandparent or spouse's grandparent;
new text end

new text begin (7) a son-in-law or daughter-in-law; and
new text end

new text begin (8) an individual who has a relationship with the caregiver that creates an expectation
and reliance that the caregiver care for the individual, whether or not the caregiver and the
individual reside together.
new text end

new text begin (e) "Grandchild" means a child of the caregiver's child.
new text end

new text begin (f) "Grandparent" means a parent of the caregiver's parent.
new text end

new text begin (g) "Parent" means the biological, adoptive, de facto, or foster parent, stepparent, or
legal guardian of a caregiver or the caregiver's spouse, or an individual who stood in loco
parentis to the caregiver when the caregiver was a child.
new text end

new text begin Subd. 2. new text end

new text begin Credit allowed; maximum credit. new text end

new text begin (a) An individual is allowed a credit against
the tax imposed by this chapter equal to $200 for each month during the tax year that the
individual is a caregiver for a service recipient. The maximum credit in a taxable year is
$2,400.
new text end

new text begin (b) An individual claiming the credit must certify to the commissioner that the individual
and the service recipient satisfy all the requirements of this section. The certification must
be made in a form and manner prescribed by the commissioner.
new text end

new text begin (c) Only one credit may be claimed for each service recipient in any tax year.
new text end

new text begin (d) For a nonresident or part-year resident, the credit must be allocated based on the
percentage calculated under section 290.06, subdivision 2c, paragraph (e).
new text end

new text begin Subd. 3. new text end

new text begin Credit limitations. new text end

new text begin (a) For claimants with income greater than 300 percent of
the federal poverty guideline, the credit under subdivision 2 is reduced by $100 for every
$1,000 of household income over 300 percent of the federal poverty guideline.
new text end

new text begin (b) Eligibility for the credit in subdivision 2 is limited to persons who have been certified
by a long-term care consultation team under section 256B.0911, subdivision 15, paragraph
(d).
new text end

new text begin (c) The credit in subdivision 2 is reduced to $100 per month for any month in which a
service recipient receives more than four hours per day on average of federal, state, or
county-funded home care services as specified in section 256B.0651, subdivision 2, and
community first services and supports under section 256B.85.
new text end

new text begin Subd. 4. new text end

new text begin Credit refundable. new text end

new text begin If the amount of the credit under this section exceeds the
individual's tax liability under this chapter, the commissioner shall refund the excess amount
to the individual.
new text end

new text begin Subd. 5. new text end

new text begin Caregiver training. new text end

new text begin For each year in which a credit is claimed under this
section, the caregiver must participate in at least eight hours of (1) caregiver training,
education, or counseling, or (2) caregiver support group sessions.
new text end

new text begin Subd. 6. new text end

new text begin Appropriation. new text end

new text begin The amount necessary to pay the refunds under this chapter
is appropriated annually to the commissioner.
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, 2024.
new text end