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Minnesota Legislature

Office of the Revisor of Statutes

HF 2272

as introduced - 91st Legislature (2019 - 2020) Posted on 03/07/2019 02:50pm

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

Bill Text Versions

Engrossments
Introduction Posted on 03/07/2019

Current Version - as introduced

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A bill for an act
relating to taxation; individual income; providing that the education expense credit
and deduction apply to certain expenditures for prekindergarten expenses; amending
Minnesota Statutes 2018, sections 290.0132, subdivision 4; 290.0674, subdivision
1.

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

Section 1.

Minnesota Statutes 2018, section 290.0132, subdivision 4, is amended to read:


Subd. 4.

Education expenses.

(a) Subject to the limits in paragraph (b), the following
amounts paid to others for each qualifying child are a subtraction:

(1) education-related expenses; plus

(2) tuition and fees paid to attend a school described in section 290.0674, subdivision
1
, clause (4), that are not included in education-related expenses; less

(3) any deleted text beginamountdeleted text endnew text begin amountsnew text end used to claim the deleted text begincreditdeleted text endnew text begin creditsnew text end under sectionnew text begin 290.067 ornew text end
290.0674.

(b) The maximum subtraction allowed under this subdivision is:

(1) $1,625 for each qualifying child in new text begina prekindergarten educational program or in
new text end kindergarten through grade 6; and

(2) $2,500 for each qualifying child in grades 7 through 12.

(c) The definitions in section 290.0674, subdivision 1, apply to this subdivision.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2018.
new text end

Sec. 2.

Minnesota Statutes 2018, section 290.0674, subdivision 1, is amended to read:


Subdivision 1.

Credit allowed.

new text begin(a) new text endAn individual is allowed a credit against the tax
imposed by this chapter in an amount equal to 75 percent of the amount paid for
education-related expenses for a qualifying childnew text begin in a prekindergarten educational program
or
new text end in kindergarten through grade 12.

new text begin (b)new text end For purposes of this section, "education-related expenses" means:

(1) fees or tuition for instruction by an instructor under section 120A.22, subdivision
10
, clause (1), (2), (3), (4), or (5), or a member of the Minnesota Music Teachers Association,
and who is not a lineal ancestor or sibling of the dependent for instruction outside the regular
school day or school year, including tutoring, driver's education offered as part of school
curriculum, regardless of whether it is taken from a public or private entity or summer
camps, in grade or age appropriate curricula that supplement curricula and instruction
available during the regular school year, that assists a dependent to improve knowledge of
core curriculum areas or to expand knowledge and skills under the required academic
standards under section 120B.021, subdivision 1, and the elective standard under section
120B.022, subdivision 1, clause (2), and that do not include the teaching of religious tenets,
doctrines, or worship, the purpose of which is to instill such tenets, doctrines, or worship;

(2) expenses for textbooks, including books and other instructional materials and
equipment purchased or leased for use in elementary and secondary schools in teaching
only those subjects legally and commonly taught in public elementary and secondary schools
in this state. "Textbooks" does not include instructional books and materials used in the
teaching of religious tenets, doctrines, or worship, the purpose of which is to instill such
tenets, doctrines, or worship, nor does it include books or materials for extracurricular
activities including sporting events, musical or dramatic events, speech activities, driver's
education, or similar programs;

(3) a maximum expense of $200 per family for personal computer hardware, excluding
single purpose processors, and educational software that assists a dependent to improve
knowledge of core curriculum areas or to expand knowledge and skills under the required
academic standards under section 120B.021, subdivision 1, and the elective standard under
section 120B.022, subdivision 1, clause (2), purchased for use in the taxpayer's home and
not used in a trade or business regardless of whether the computer is required by the
dependent's school; deleted text beginand
deleted text end

(4) the amount paid to others for transportation of a qualifying child attending an
elementary or secondary school situated in Minnesota, North Dakota, South Dakota, Iowa,
or Wisconsin, wherein a resident of this state may legally fulfill the state's compulsory
attendance laws, which is not operated for profit, and which adheres to the provisions of
the Civil Rights Act of 1964 and chapter 363A. Amounts under this clause exclude any
expense the taxpayer incurred in using the taxpayer's or the qualifying child's vehicledeleted text begin.deleted text endnew text begin; and
new text end

new text begin (5) fees charged for enrollment in a prekindergarten educational program, to the extent
not used to claim the credit under section 290.067.
new text end

new text begin (c) new text endFor purposes of this section, "qualifying child" has the meaning given in section
32(c)(3) of the Internal Revenue Code.

new text begin (d) For purposes of this section, "prekindergarten educational program" means:
new text end

new text begin (1) prekindergarten programs established by a school district under chapter 124D;
new text end

new text begin (2) preschools, nursery schools, and early childhood development programs licensed by
the Department of Human Services and accredited by the National Association for the
Education of Young Children or National Early Childhood Program Accreditation;
new text end

new text begin (3) Montessori programs affiliated with or accredited by the American Montessori
Society or American Montessori International; and
new text end

new text begin (4) child care programs provided by family day care providers holding a current early
childhood development credential approved by the commissioner of human services.
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, 2018.
new text end