Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF860

Introduced
1/27/23  

Caption

Minnesota education credit expansion

Impact

If enacted, SF860 would have significant implications for state taxation and education policies. The proposed changes aim to raise the current income threshold for eligibility, allowing families with adjusted gross incomes up to $70,000 to qualify for a maximum credit of $1,500 per qualifying child. This adjustment could culminate in enhanced fiscal support for families, potentially fostering better educational outcomes through increased accessibility to educational resources. Furthermore, the bill proposes that this income threshold will be adjusted annually for inflation, ensuring that the credit remains relevant over time.

Summary

SF860 is a proposed bill in Minnesota aimed at expanding the Minnesota education credit for individuals. The legislation allows taxpayers to claim a credit against their income tax, which is set at 75 percent of qualified education-related expenses incurred for children in kindergarten through grade 12. These expenses can include tutoring fees, educational materials, and other related costs that do not involve the teaching of religious tenets. The bill is designed to alleviate the financial burden on families by providing an increased threshold for tax credits and by adjusting for inflation in subsequent years.

Contention

Notably, discussions surrounding SF860 have highlighted some areas of contention. Critics express concerns over the expansion of tax credits, suggesting it could lead to diminished state revenue and impact funding for public education. Proponents, however, argue that the educational investment through tax relief will ultimately benefit the state by enhancing educational attainment and economic productivity in the long run. The balance between fiscal responsibility and commitments to education funding presents a pivotal point of discussion among lawmakers.

Companion Bills

MN HF915

Similar To Individual income tax provisions modified, Minnesota education credit expanded, and related technical changes made.

Previously Filed As

MN SF501

Minnesota education credit eligible expenses expansion provision

MN SF4552

Minnesota education income tax credit eligible expenses expansion

MN HF5178

Eligible expenses expanded for Minnesota education individual income tax credit.

MN HF968

Individual income tax; eligible expenses for the Minnesota education credit expanded.

MN HF915

Individual income tax provisions modified, Minnesota education credit expanded, and related technical changes made.

MN SF2536

Amount increase of allowed expenses and income limits for the Minnesota education credit

MN HF706

K-12 education income tax provisions modified, and tuition credit extension provided.

MN SF429

Education expense subtraction and credit provisions modifications

MN SF1122

K-12 education expense subtraction and credit modification

MN HF74

Individual income tax provisions modified, K-12 education expense subtraction and credit modified, credit to tuition extended, subtraction and credit amounts increased, credit income phaseout increased, and credit and subtraction amounts and credit phaseout thresholds for inflation adjusted.

Similar Bills

MN HF916

Tax expenditure provisions modified, and past tax expenditure purpose statements provided.

MN HF3284

REAL ID implementation law repealed.

MN SF3492

REAL ID implementation law repealer

MN HF20

Wage credits modified and reimbursement provided, general fund transfers authorized, unemployment insurance aid provided, report required, and money appropriated.

MN SF32

Wage credits modification and reimbursement provision; unemployment insurance aid establishment and appropriation

MN SF4803

Various independent school district construction projects sales and use tax exemption provision and appropriation

MN HF4840

Refundable sales and use tax exemptions provided for independent school district construction projects.

MN HF5267

Governor's budget bill for early childhood programs; child welfare and child care licensing provisions modified; technical changes to early childhood law made; Department of Children, Youth, and Families recodification updated; and money appropriated.