1.1                          A bill for an act
  1.2             relating to individual income tax; providing a home 
  1.3             care credit; appropriating money; proposing coding for 
  1.4             new law in Minnesota Statutes, chapter 290. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  [290.0675] [MINNESOTA HOME CARE CREDIT.] 
  1.7      Subdivision 1.  [CREDIT ALLOWED.] (a) An individual is 
  1.8   allowed a credit against the tax imposed by this chapter, equal 
  1.9   to $200 for each month during the tax year that the individual 
  1.10  provided assistance with instrumental activities of daily living 
  1.11  for a qualifying person, in either the individual's home or the 
  1.12  qualifying person's home.  The maximum credit in a tax year is 
  1.13  $2,000.  The commissioner may require claimants to certify that 
  1.14  the claimant and the qualifying person meet the requirements of 
  1.15  this section.  An individual may claim only one credit in any 
  1.16  tax year and only one credit may be claimed for each qualifying 
  1.17  person in any tax year. 
  1.18     (b) For a nonresident or part-year resident, the credit 
  1.19  must be allocated based on the percentage calculated under 
  1.20  section 290.06, subdivision 2c, paragraph (e). 
  1.21     Subd. 2.  [DEFINITIONS.] For purposes of this section, 
  1.22  "qualifying person," means an individual who: 
  1.23     (1) is the parent, step-parent, sibling, step-sibling, 
  1.24  child, or step-child of the taxpayer; and 
  1.25     (2) who has been screened by a county preadmission 
  2.1   screening team and determined by that team to be eligible for 
  2.2   placement in a nursing facility. 
  2.3      "Instrumental activities of daily living" means activities 
  2.4   such as preparation of meals, light housekeeping, personal 
  2.5   laundry, handling money, and using the telephone.  Instrumental 
  2.6   activities of daily living are associated with independent 
  2.7   living and necessary to support activities of daily living, 
  2.8   including eating, transferring, dressing, bathing, toileting, 
  2.9   and ambulation. 
  2.10     Subd. 3.  [LIMITATIONS.] The credit is reduced to $100 for 
  2.11  any month in which a qualifying person receives more than four 
  2.12  hours per day on average of state or county-funded home care 
  2.13  services under section 144A.43, subdivision 3, including, but 
  2.14  not limited to, those funded under chapters 256B and 256L. 
  2.15     Subd. 4.  [CREDIT REFUNDABLE.] If the amount of the credit 
  2.16  that a claimant is eligible to receive under this section 
  2.17  exceeds the claimant's tax liability under this chapter, the 
  2.18  commissioner shall refund the excess to the claimant. 
  2.19     Subd. 5.  [APPROPRIATION.] An amount sufficient to pay the 
  2.20  refunds required by this section is appropriated to the 
  2.21  commissioner of revenue from the general fund. 
  2.22     Sec. 2.  [EFFECTIVE DATE.] 
  2.23     Section 1 is effective for tax years beginning after 
  2.24  December 31, 1998.