Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF3918

Introduced
2/19/24  

Caption

Refundable individual income tax credit for certain teachers

Impact

The introduction of SF3918 could significantly influence Minnesota’s tax code as it establishes a new precedent for tax relief specifically targeted at educators. By creating a refundable credit, the bill allows teachers to receive direct financial compensation, which is expected to incentivize teaching roles, particularly in vulnerable areas. This change seeks to attract and retain talented educators within the state by improving their financial landscape, thus making the teaching profession more appealing and sustainable amid fiscal strains. The bill, if passed, would bring renewed attention to the challenges faced by educators and their compensation.

Summary

SF3918 is a bill aimed at providing tax relief to teachers in Minnesota through a refundable individual income tax credit. The bill proposes a set of financial thresholds and credit amounts for eligible teachers based on their employment duration and wage levels. Specifically, full-year teachers earning below a set threshold may be eligible for a credit of up to $15,000, while part-year teachers may receive up to $7,500. Teachers whose salaries exceed the threshold will be eligible for a reduced credit of $2,000. This structure is intended to support educators by alleviating some of the tax burdens they face, particularly in light of continuing economic challenges in the education sector.

Contention

Discussions regarding SF3918 reflect a variety of opinions on the implications of such financial incentives. Proponents argue that targeting tax credits toward teachers is essential for acknowledging their critical role in enhancing educational outcomes and improving student experiences. Critics, however, might point out concerns regarding the sustainability of such credits in the long term, questioning whether the state can afford the fiscal impact while balancing other budgetary needs. Some may also argue that the bill does not sufficiently address broader issues within the educational infrastructure, such as resource distribution and funding for schools that struggle to meet basic operational costs.

Companion Bills

MN HF4173

Similar To Refundable income tax credit established for teachers.

Previously Filed As

MN HF4173

Refundable income tax credit established for teachers.

MN SF186

Refundable income tax credit for certain teachers authorization

MN HF2304

Refundable income tax exemption established for certain teachers.

MN HF1653

Property tax refunds and individual income tax provisions modified, and renter's credit converted to refundable income tax credit.

MN HF1369

Individual income tax provisions modified, and temporary refundable young child credit established.

MN HF1933

Individual income tax; student loan credit amount increased and credit made refundable.

MN HF3299

Refundable individual income tax credit established for family members who provide child care.

MN HF3115

Individual income tax and corporate franchise tax phased out.

MN SF3301

Individual income tax and corporate tax phasing out provision

MN SF45

Property tax refund program conversion to a refundable income tax credit authorization

Similar Bills

No similar bills found.