Skip to main content Skip to office menu Skip to footer
Minnesota Legislature

Office of the Revisor of Statutes

SF 696

1st Engrossment - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - 1st Engrossment

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 1.24 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 2.19 2.20 2.21 2.22 2.23 2.24 2.25 2.26 2.27 2.28 2.29 2.30 2.31 2.32 2.33 2.34 2.35 3.1 3.2 3.3 3.4 3.5 3.6
3.7 3.8

A bill for an act
relating to human services; establishing a home care tax credit; amending
Minnesota Statutes 2006, section 256B.0911, subdivision 3; 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 2006, section 256B.0911, subdivision 3, is amended to
read:


Subd. 3.

Long-term care consultation team.

(a) A long-term care consultation
team shall be established by the county board of commissioners. Each local consultation
team shall consist of at least one social worker and at least one public health nurse from
their respective county agencies. The board may designate public health or social services
as the lead agency for long-term care consultation services. If a county does not have a
public health nurse available, it may request approval from the commissioner to assign a
county registered nurse with at least one year experience in home care to participate on
the team. Two or more counties may collaborate to establish a joint local consultation
team or teams.

(b) 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.

new text begin (c) For applicants for a credit under section new text begin290.0678new text end, 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 personal care assistant services under section new text begin256B.0655, subdivision
2
new text end
;
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

Sec. 2.

new text begin [290.0678] MINNESOTA HOME CARE CREDIT.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin The terms used in this section have the following
meanings unless otherwise provided for by text.
new text end

new text begin Subd. 2. new text end

new text begin Caregiver. new text end

new text begin "Caregiver" means an individual who provides unpaid
assistance on a daily basis that qualifies as personal care assistant services under section
256B.0655, subdivision 2, to a service recipient in either the individual's principal
residence or the service recipient's principal residence.
new text end

new text begin Subd. 3. new text end

new text begin Service recipient. new text end

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

new text begin (1) is the spouse, parent, stepparent, sibling, stepsibling, child, stepchild,
grandparent, or stepgrandparent of the taxpayer;
new text end

new text begin (2) does not reside in a setting licensed or registered by the commissioner 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 Subd. 4. new text end

new text begin Credit allowed. 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 tax year shall be $2,400.
new text end

new text begin (b) The commissioner shall require individuals claiming the credit to certify that the
individual and the service recipient satisfy all the requirements of this section.
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. 5. new text end

new text begin Credit limitations. new text end

new text begin (a) Eligibility for the credit in subdivision 4 is limited
to persons with total household income, as defined in section 290A.03, subdivision 5,
that does not exceed the maximum household income level eligible for a refund under
section 290A.04, subdivision 2.
new text end

new text begin (b) Eligibility for the credit in subdivision 4 is limited to persons who have been
certified by a long-term care consultation team under section 256B.0911, subdivision 3,
paragraph (c)
.
new text end

new text begin (c) The credit in subdivision 4 is reduced to $100 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.
new text end

new text begin Subd. 6. 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 claimant.
new text end

new text begin Subd. 7. 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 EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2007.
new text end