Minnesota 2025-2026 Regular Session

Minnesota House Bill HF1802 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1.1 A bill for an act
2	2	1.2 relating to taxation; individual income; modifying the credit for attaining a master's
3	3	1.3 degree in licensure field to include a master's degree in special education; amending
4	4	1.4 Minnesota Statutes 2024, section 290.0686.
5	5	1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
6	6	1.6 Section 1. Minnesota Statutes 2024, section 290.0686, is amended to read:
7	7	1.7 290.0686 CREDIT FOR ATTAINING MASTER'S DEGREE IN TEACHER'S
8	8	1.8LICENSURE FIELD.
9	9	1.9 Subdivision 1.Definitions.(a) For purposes of this section, the following terms have
10	10	1.10the meanings given them.
11	11	1.11 (b) "Master's degree program" means a graduate-level program at an accredited university
12	12	1.12leading to a master of arts or science degree in either a core content area directly related to
13	13	1.13a qualified teacher's licensure field or in special education. Except for a special education
14	14	1.14program, the master's degree program may not include pedagogy or a pedagogy component.
15	15	1.15To be eligible under this credit, a licensed elementary school teacher must pursue and
16	16	1.16complete a master's degree program in either a core content area in which the teacher provides
17	17	1.17direct classroom instruction or in special education.
18	18	1.18 (c) "Qualified teacher" means a person who:
19	19	1.19 (1) holds a teaching license issued by the licensing division in the Department of
20	20	1.20Education on behalf of the Professional Educator Licensing and Standards Board both when
21	21	1.21the teacher begins the master's degree program and when or receives the license within six
22	22	1.22months of the date the teacher completes the master's degree program;
23	23	1Section 1.
24	24	REVISOR EAP/BM 25-0097712/04/24
25	25	State of Minnesota
26	26	This Document can be made available
27	27	in alternative formats upon request
28	28	HOUSE OF REPRESENTATIVES
29	29	H. F. No. 1802
30	30	NINETY-FOURTH SESSION
31	31	Authored by Acomb and Klevorn03/03/2025
32	32	The bill was read for the first time and referred to the Committee on Taxes 2.1 (2) began a master's degree program after June 30, 2017; and
33	33	2.2 (3) completes the master's degree program during the taxable year.
34	34	2.3 (d) "Core content area" means the academic subject of reading, English or language arts,
35	35	2.4mathematics, science, foreign languages, civics and government, economics, arts, history,
36	36	2.5or geography.
37	37	2.6 (e) "Special education" means a program of study directly related to licensure in
38	38	2.7developmental disabilities, early childhood special education, deaf and hard of hearing
39	39	2.8education, blind and visually impaired education, emotional or behavioral disorders, autism
40	40	2.9spectrum disorders, or learning disabilities.
41	41	2.10 Subd. 2.Credit allowed.(a) An individual who is a qualified teacher is allowed a credit
42	42	2.11against the tax imposed under this chapter. The credit equals the lesser of $2,500 or the
43	43	2.12amount the individual paid for tuition, fees, books, and instructional materials necessary to
44	44	2.13completing the master's degree program and for which the individual did not receive
45	45	2.14reimbursement from an employer or scholarship.
46	46	2.15 (b) For a nonresident or a part-year resident, the credit under this subdivision must be
47	47	2.16allocated based on the percentage calculated under section 290.06, subdivision 2c, paragraph
48	48	2.17(e).
49	49	2.18 (c) A qualified teacher may claim the credit in this section: (1) in the later of the year
50	50	2.19the master's degree program is completed or the year the teaching license is received; and
51	51	2.20(2) only one time for each master's degree program completed in a core content area or in
52	52	2.21special education.
53	53	2.22 EFFECTIVE DATE.This section is effective for taxable years beginning after December
54	54	2.2331, 2024.
55	55	2Section 1.
56	56	REVISOR EAP/BM 25-0097712/04/24