Minnesota 2023-2024 Regular Session

Minnesota House Bill HF74

Introduced
1/5/23  

Caption

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.

Impact

If passed, the adjustments outlined in HF74 are expected to make education more affordable for families across Minnesota. The increase in the allowable subtraction and credit amounts should significantly alleviate some of the financial burden associated with K-12 education, empowering families to better manage educational costs. Furthermore, by tying the credit amounts to inflation, the bill ensures that the financial relief provided will keep pace with rising educational expenses over time, preserving the bill's intended benefits for future years.

Summary

House File 74 proposes amendments to Minnesota's taxation related to education by modifying the K-12 education expense subtraction and credit provisions. The bill aims to increase the allowable education expense amounts, extend the tax credit to include tuition fees, and index these amounts to inflation. Specifically, it proposes higher subtraction limits for qualifying children in both elementary and secondary education, enhancing financial support for families with education-related expenses.

Contention

As with many legislative proposals, HF74 may encounter points of contention, particularly regarding fiscal implications. While some legislators and advocacy groups will support the increased funding toward education, there may be concerns about the bill's increased impact on state revenue and the potential for budget deficits. Additionally, discussions may arise regarding the fairness and adequacy of the income phaseout thresholds, as some may argue for broader eligibility to benefit more families, while others may advocate for stricter income requirements to conserve state revenues.

Companion Bills

MN SF1122

Similar To K-12 education expense subtraction and credit modification

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