1.1 A bill for an act
1.2 relating to taxation; individual income; providing a subtraction for day care costs
1.3 paid by the taxpayer; amending Minnesota Statutes 2024, section 290.0132, by
1.4 adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2024, section 290.0132, is amended by adding a subdivision
1.7to read:
1.8 Subd. 36.Day care costs.(a) The amount of day care costs is a subtraction.
1.9 (b) For the purposes of this subdivision:
1.10 (1) "day care costs" means the amount a taxpayer paid to a licensed child care program
1.11for child care in the taxable year; and
1.12 (2) "licensed child care program" means a child care center or family or group family
1.13child care licensed under chapter 142B.
1.14 (c) The subtraction under this subdivision is limited to the amount paid in excess of the
1.15amount of dependent care assistance the taxpayer excluded from gross income under section
1.16129 of the Internal Revenue Code.
1.17 EFFECTIVE DATE.This section is effective for taxable years beginning after December
1.1831, 2024.
1Section 1.
REVISOR EAP/AC 25-0256901/30/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 495
NINETY-FOURTH SESSION
Authored by West, Zeleznikar, Altendorf, Olson, Nelson and others02/13/2025
The bill was read for the first time and referred to the Committee on Taxes