1.1 A bill for an act
1.2 relating to taxation; individual income; allowing 18-year-old children to qualify
1.3 for the Minnesota child credit; amending Minnesota Statutes 2024, sections
1.4 290.0661, subdivision 1; 290.0671, subdivision 1a.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2024, section 290.0661, subdivision 1, is amended to read:
1.7 Subdivision 1.Definitions.For the purposes of this section, "qualifying child" has the
1.8meaning given in section 32(c) of the Internal Revenue Code, except:
1.9 (1) excluding individuals who attained the age of 18 19 or greater in the taxable year;
1.10and
1.11 (2) section 32(m) of the Internal Revenue Code does not apply.
1.12 EFFECTIVE DATE.This section is effective for taxable years beginning after December
1.1331, 2024.
1.14 Sec. 2. Minnesota Statutes 2024, section 290.0671, subdivision 1a, is amended to read:
1.15 Subd. 1a.Definitions.For purposes of this section, "qualifying older child" means a
1.16qualifying child, as defined in section 32(c) of the Internal Revenue Code, that attained at
1.17least the age of 18 19 in the taxable year. For the purposes of determining a qualifying older
1.18child, section 32(m) of the Internal Revenue Code does not apply.
1.19 EFFECTIVE DATE.This section is effective for taxable years beginning after December
1.2031, 2024.
1Sec. 2.
REVISOR EAP/KR 25-0256101/29/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 2302
NINETY-FOURTH SESSION
Authored by Norris and Wiener03/13/2025
The bill was read for the first time and referred to the Committee on Taxes