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