Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF4752

Introduced
3/7/24  

Caption

Refundable income tax credit for certain home care providers establishment

Impact

If enacted, SF4752 would significantly impact how caregivers and home health services are funded in Minnesota. The establishment of a tax credit for home care providers is intended to alleviate some of the financial burdens associated with long-term care. By incentivizing caregiving within families, the bill is designed to promote the use of in-home care over institutional placements, which can be more costly for the state and families alike. The bill also outlines certification requirements to ensure that caregivers meet specific qualifications and care standards, further regulating the home care sector.

Summary

Senate File 4752 aims to establish a refundable income tax credit for certain home care providers in Minnesota. It amends existing state laws to create a structured credit system for caregivers who provide daily assistance to qualifying individuals. Specifically, the bill provides a tax credit of $200 per month for each caregiver who meets the outlined requirements, with a maximum limit of $2,400 per year for eligible claimants. This initiative is part of a broader effort to support families who provide caregiving for relatives who could potentially need long-term care services.

Contention

Notable points of contention surrounding SF4752 may arise from discussions on the credit's income limitations and accessibility. The bill restricts eligibility based on household income, which means that caregivers with incomes above 300% of the federal poverty guideline will see a decrease in their credit, potentially leading to disparities in who can benefit from the tax relief. Additionally, concerns may also be voiced regarding the administrative burden placed on both the individual caregivers and the county long-term care consultation teams tasked with verifying eligibility, which could affect the implementation and uptake of this credit system.

Companion Bills

No companion bills found.

Previously Filed As

MN SF1114

Refundable income tax credit for certain home care providers establishment

MN HF3299

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

MN SF3473

Refundable educator expense income tax credit establishment

MN SF1561

Grant programs establishment for various purposes related to children's mental health

MN SF1900

Home and community-based services systemic critical incident review team establishment

MN SF3918

Refundable individual income tax credit for certain teachers

MN SF186

Refundable income tax credit for certain teachers authorization

MN SF903

Care evaluation as a covered medical assistance home care service establishment; medical assistance homecare rates modification

MN HF4173

Refundable income tax credit established for teachers.

MN SF1754

Young child temporary refundable income tax credit establishment

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