Minnesota 2023-2024 Regular Session

Minnesota House Bill HF2404

Introduced
3/2/23  

Caption

Individual income tax provisions modified, and credit for teachers attaining master's degrees expanded to include special education degrees and newly licensed teachers.

Impact

Should HF2404 be enacted, it would modify Minnesota Statutes Section 290.0686, paving the way for a more favorable tax environment for educators pursuing advanced degrees. The bill proposes a tax credit that is the lesser of $2,500 or the cost incurred by eligible teachers for tuition and necessary educational materials, thus alleviating some of the financial burdens associated with further education. This initiative is anticipated to help attract and retain quality educators across Minnesota, particularly in areas experiencing shortages, thus strengthening the overall education system.

Effects

Overall, HF2404 represents a significant step toward enhancing professional development among teachers in Minnesota. By specifically amending existing tax statutes, the bill aims to positively influence the educational landscape, contribute to teacher satisfaction and retention, while simultaneously attempting to address the state's needs for qualified educators in crucial teaching shortages.

Summary

House File 2404 introduces modifications to the individual income tax provisions in Minnesota, aiming specifically at expanding tax credits for teachers who obtain master's degrees. Notably, the bill extends these credits to include teachers who have credentials in special education and certain newly licensed teachers. The key objective of this legislation is to incentivize educational professionals to further their education and enhance their qualifications, which can ultimately lead to improved educational outcomes in the state's schools.

Contention

Despite its admirable goals, the bill is not without points of contention. Proponents argue that it addresses significant needs within Minnesota's education system by providing better support for educational professionals, making teaching a more attractive career. Opponents, however, might express concerns about the long-term fiscal implications of such tax credits, questioning whether the state can afford to implement these changes without significantly impacting its budget. Discussions around equity in access to resources for teachers, especially in less affluent districts, may also arise as a focal point of contention.

Companion Bills

MN SF2574

Similar To Credit expansion for teachers attaining master's degrees to include special education degrees and certain newly licensed teachers

Previously Filed As

MN SF2574

Credit expansion for teachers attaining master's degrees to include special education degrees and certain newly licensed teachers

MN HF2340

Individual income tax provisions modified, and special education added as an eligible master's degree program for the credit for teachers attaining a master's degree.

MN HF1802

Credit for attaining a master's degree in licensure field modified to include a master's degree in special education.

MN SF249

Credit modification for attaining a master's degree in licensure field to include a master's degree in special education

MN SF2583

Special education addition as an eligible master's degree program for the credit for teachers attaining a master's degree authorization

MN SF3918

Refundable individual income tax credit for certain teachers

MN HF1269

Prekindergarten through grade 12 provisions modified including general education accountability and transparency, education excellence, American Indian education, charter schools, discipline, teachers, special education, and early learning; and reports required.

MN HF2291

Prekindergarten through grade 12 provisions modified including general education accountability and transparency, education excellence, American Indian education, charter schools, discipline, teachers, special education, and early learning; and reports required.

MN HF915

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

MN HF4361

Teacher licensure provisions modified, and reports required.

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