SF 869

as introduced - 90th Legislature (2017 - 2018) Posted on 02/15/2017 10:21am

A bill for an act
relating to taxation; individual income; providing a refundable credit for
modification or improvements to homes of people with disabilities; 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 [290.0661] CREDIT FOR DISABLED ACCESSIBILITY HOME
MODIFICATIONS.
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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.
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new text begin (b) "Accommodate" means to make a residence accessible for a qualified person in a
manner that is necessary because:
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new text begin (1) the qualified person has a disability; or
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new text begin (2) the qualified person is age 65 or older and has a disability or another physical
limitation.
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new text begin (c) "Federal poverty guidelines" means the federal poverty guidelines published by the
United States Department of Health and Human Services most recently before the first day
of the calendar year in which the taxable year began.
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new text begin (d) "Medical provider" means a physician, licensed under chapter 147, or a primary care
provider as defined in section 148.171, subdivision 17a.
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new text begin (e) "Qualified modifications or improvements" means modifications or improvements
to the taxpayer's principal residence, as used in section 121 of the Internal Revenue Code
and located in this state, to accommodate a qualified person and must:
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new text begin (1) consist of one or more of the following:
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new text begin (i) no-step exterior entrances;
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new text begin (ii) exterior or interior ramps;
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new text begin (iii) stairway lifts;
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new text begin (iv) elevators;
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new text begin (v) lifts;
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new text begin (vi) handrails;
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new text begin (vii) grab bars or reinforcement of grab bars;
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new text begin (viii) door hardware;
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new text begin (ix) widening exterior doors to more than 36 inches;
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new text begin (x) widening interior doors to more than 32 inches;
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new text begin (xi) widening hallways to more than 36 inches;
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new text begin (xii) alerting devices;
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new text begin (xiii) moving electrical service, including but not limited to outlets and switches;
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new text begin (xiv) bathroom modifications, including but not limited to accessible toilets, bathtubs,
showers, plumbing, and fixtures;
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new text begin (xv) kitchen modifications, including but not limited to accessible countertops, cabinets,
appliances, plumbing, and fixtures; or
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new text begin (xvi) bedroom modifications, including but not limited to relocation to an accessible
space in the home;
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new text begin (2) be certified by a medical provider as necessary to accommodate the qualified person's
use of the residence; and
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new text begin (3) consist of improvements or attachments to real property.
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new text begin (f) "Qualified person" means a taxpayer, the taxpayer's spouse, or the taxpayer's
dependents, as defined in section 152 of the Internal Revenue Code, who has attained the
age of 65 before the close of the taxable year or who has a disability, as defined in section
363A.03, subdivision 12.
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new text begin Subd. 2. new text end

new text begin Credit allowed. new text end

new text begin (a) A credit is allowed against the tax imposed under this
chapter on individuals equal to the amount paid during the taxable year for qualified
modifications or improvements to a residence to accommodate its use by a qualified person.
The credit amount must not exceed $7,000.
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new text begin (b) The credit under this section does not apply to any amounts for which reimbursement
is received under any other federal, state, or local government program or from a private
entity, such as an insurance company or in settlement of a claim or lawsuit. The taxpayer
or spouse must not claim this tax credit for a taxable year following a taxable year in which
the taxpayer or spouse claimed the credit under this section.
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new text begin Subd. 3. new text end

new text begin Credit refundable. new text end

new text begin If the amount of credit that the individual is eligible to
receive under subdivision 2 exceeds the individual's tax liability under this chapter, the
commissioner shall refund the excess to the individual.
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new text begin Subd. 4. new text end

new text begin Appropriation. new text end

new text begin An amount sufficient to pay the refunds required by this section
is appropriated to the commissioner from the general fund.
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new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2016.
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