Minnesota 2025-2026 Regular Session

Minnesota House Bill HF968 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; expanding eligible expenses for the
3	3	1.3 Minnesota education credit; amending Minnesota Statutes 2024, section 290.0674,
4	4	1.4 subdivision 1a.
5	5	1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
6	6	1.6 Section 1. Minnesota Statutes 2024, section 290.0674, subdivision 1a, is amended to read:
7	7	1.7 Subd. 1a.Definitions.(a) For purposes of this section, the following terms have the
8	8	1.8meanings given them.
9	9	1.9 (b) "Career and technical education program" means a program that has received approval
10	10	1.10under section 124D.4531 or 136F.32 and that provides individuals with coherent rigorous
11	11	1.11content aligned with academic standards and relevant technical knowledge and skills needed
12	12	1.12to prepare for further education and careers in current and emerging professions and provides
13	13	1.13technical skill proficiency, an industry-recognized credential, and a certificate, a diploma,
14	14	1.14or an associate degree.
15	15	1.15 (b) (c) "Education-related expenses" means:
16	16	1.16 (1) qualifying instructional fees or tuition;
17	17	1.17 (2) expenses for textbooks, including books and other instructional materials and
18	18	1.18equipment purchased or leased for use in elementary and secondary schools in teaching
19	19	1.19only those subjects legally and commonly taught in public elementary and secondary schools
20	20	1.20in this state. "Textbooks" does not include instructional books and materials used in the
21	21	1.21teaching of religious tenets, doctrines, or worship, the purpose of which is to instill such
22	22	1.22tenets, doctrines, or worship, nor does it include books or materials for extracurricular
23	23	1Section 1.
24	24	REVISOR EAP/EN 25-0334902/06/25
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. 968
30	30	NINETY-FOURTH SESSION
31	31	Authored by Davids02/17/2025
32	32	The bill was read for the first time and referred to the Committee on Taxes 2.1activities including sporting events, musical or dramatic events, speech activities, driver's
33	33	2.2education, or similar programs;
34	34	2.3 (3) a maximum expense of $200 per family for personal computer hardware, excluding
35	35	2.4single purpose processors, and educational software that assists a dependent to improve
36	36	2.5knowledge of core curriculum areas or to expand knowledge and skills under the required
37	37	2.6academic standards under section 120B.021, subdivision 1, and the elective standard under
38	38	2.7section 120B.022, subdivision 1, clause (2), purchased for use in the taxpayer's home and
39	39	2.8not used in a trade or business regardless of whether the computer is required by the
40	40	2.9dependent's school; and
41	41	2.10 (4) the amount paid to others for transportation of a qualifying child attending an
42	42	2.11elementary or secondary school situated in Minnesota, North Dakota, South Dakota, Iowa,
43	43	2.12or Wisconsin, wherein a resident of this state may legally fulfill the state's compulsory
44	44	2.13attendance laws, which is not operated for profit, and which adheres to the provisions of
45	45	2.14the Civil Rights Act of 1964 and chapter 363A. For a qualifying child participating in a
46	46	2.15career and technical education program, education-related expenses includes the amount
47	47	2.16paid to others for transportation outside regular school hours that is directly related to the
48	48	2.17qualifying child's participation in the program. Amounts under this clause exclude any
49	49	2.18expense the taxpayer incurred in using the taxpayer's or the qualifying child's vehicle.; and
50	50	2.19 (5) for a qualifying child participating in a career and technical education program,
51	51	2.20expenses for:
52	52	2.21 (i) participation in a student organization that is a requirement of the program curriculum;
53	53	2.22and
54	54	2.23 (ii) equipment not eligible under clause (2) that is required for participation in the
55	55	2.24program.
56	56	2.25 (c) (d) "Qualified instructor" means an individual who is not a lineal ancestor or sibling
57	57	2.26of the dependent and who is:
58	58	2.27 (1) an instructor under section 120A.22, subdivision 10, clause (1), (2), (3), (4), or (5);
59	59	2.28or
60	60	2.29 (2) a member of the Minnesota Music Teachers Association.
61	61	2.30 (d) (e) "Qualifying child" has the meaning given in section 32(c)(3) of the Internal
62	62	2.31Revenue Code.
63	63	2.32 (e) (f) "Qualifying instructional fees or tuition" means fees or tuition for instruction by
64	64	2.33a qualified instructor outside the regular school day or school year, and that does not include
65	65	2Section 1.
66	66	REVISOR EAP/EN 25-0334902/06/25 3.1the teaching of religious tenets, doctrines, or worship, the purpose of which is to instill such
67	67	3.2tenets, doctrines, or worship, including:
68	68	3.3 (1) driver's education offered as part of school curriculum, regardless of whether it is
69	69	3.4taken from a public or private entity; or
70	70	3.5 (2) tutoring or summer camps that:
71	71	3.6 (i) are in grade or age appropriate curricula that supplement curricula and instruction
72	72	3.7available during the regular school year;
73	73	3.8 (ii) assist a dependent to improve knowledge of core curriculum areas; or
74	74	3.9 (iii) expand knowledge and skills under:
75	75	3.10 (A) the required academic standards under section 120B.021, subdivision 1; and
76	76	3.11 (B) the world languages standards under section 120B.022, subdivision 1.
77	77	3.12 EFFECTIVE DATE.This section is effective for taxable years beginning after December
78	78	3.1331, 2024.
79	79	3Section 1.
80	80	REVISOR EAP/EN 25-0334902/06/25