Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF1122

Introduced
2/2/23  

Caption

K-12 education expense subtraction and credit modification

Impact

The implications of SF1122 on state tax law are significant as it not only alters the financial support offered to families for education-related costs but also adjusts the income thresholds for claimants. The maximum tax credit for families reporting an income of up to $50,000 increases from $1,000 to $1,500 per qualifying child. This creates a more advantageous tax condition for lower to middle-income families, which could increase the ability of families to financially support their children's education, potentially benefiting public and private educational institutions alike.

Summary

SF1122 is a legislative bill aimed at modifying the existing taxation framework concerning K-12 education expenses in Minnesota. The bill proposes increasing the education expense subtraction and credit amounts for individual taxpayers who support qualifying children attending kindergarten through grade 12. Specifically, it raises the maximum allowable subtraction amounts from $1,625 to $2,600 for younger children and from $2,500 to $3,900 for older students. Additionally, adjustments for inflation will now be made annually to ensure that these amounts remain relevant over time.

Contention

The discussions surrounding SF1122 have highlighted a few areas of contention. Advocates for the bill argue that the increased financial aid for education expenses is essential for supporting families in providing quality education and reducing financial burdens. However, critics may voice concerns regarding the sustainability of increased tax credits and the long-term implications on state revenues. Furthermore, there may be discussions about the allocation of resources to education versus other critical sectors of public service within the state budget.

Companion Bills

MN HF74

Similar To 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.

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