1.1 A bill for an act
1.2 relating to taxation; individual income; expanding eligible expenses for the
1.3 Minnesota education credit; amending Minnesota Statutes 2024, section 290.0674,
1.4 subdivision 1a.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2024, section 290.0674, subdivision 1a, is amended to read:
1.7 Subd. 1a.Definitions.(a) For purposes of this section, the following terms have the
1.8meanings given them.
1.9 (b) "Career and technical education program" means a program that has received approval
1.10under section 124D.4531 or 136F.32 and that provides individuals with coherent rigorous
1.11content aligned with academic standards and relevant technical knowledge and skills needed
1.12to prepare for further education and careers in current and emerging professions and provides
1.13technical skill proficiency, an industry-recognized credential, and a certificate, a diploma,
1.14or an associate degree.
1.15 (b) (c) "Education-related expenses" means:
1.16 (1) qualifying instructional fees or tuition;
1.17 (2) expenses for textbooks, including books and other instructional materials and
1.18equipment purchased or leased for use in elementary and secondary schools in teaching
1.19only those subjects legally and commonly taught in public elementary and secondary schools
1.20in this state. "Textbooks" does not include instructional books and materials used in the
1.21teaching of religious tenets, doctrines, or worship, the purpose of which is to instill such
1.22tenets, doctrines, or worship, nor does it include books or materials for extracurricular
1Section 1.
REVISOR EAP/EN 25-0334902/06/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 968
NINETY-FOURTH SESSION
Authored by Davids02/17/2025
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
2.2education, or similar programs;
2.3 (3) a maximum expense of $200 per family for personal computer hardware, excluding
2.4single purpose processors, and educational software that assists a dependent to improve
2.5knowledge of core curriculum areas or to expand knowledge and skills under the required
2.6academic standards under section 120B.021, subdivision 1, and the elective standard under
2.7section 120B.022, subdivision 1, clause (2), purchased for use in the taxpayer's home and
2.8not used in a trade or business regardless of whether the computer is required by the
2.9dependent's school; and
2.10 (4) the amount paid to others for transportation of a qualifying child attending an
2.11elementary or secondary school situated in Minnesota, North Dakota, South Dakota, Iowa,
2.12or Wisconsin, wherein a resident of this state may legally fulfill the state's compulsory
2.13attendance laws, which is not operated for profit, and which adheres to the provisions of
2.14the Civil Rights Act of 1964 and chapter 363A. For a qualifying child participating in a
2.15career and technical education program, education-related expenses includes the amount
2.16paid to others for transportation outside regular school hours that is directly related to the
2.17qualifying child's participation in the program. Amounts under this clause exclude any
2.18expense the taxpayer incurred in using the taxpayer's or the qualifying child's vehicle.; and
2.19 (5) for a qualifying child participating in a career and technical education program,
2.20expenses for:
2.21 (i) participation in a student organization that is a requirement of the program curriculum;
2.22and
2.23 (ii) equipment not eligible under clause (2) that is required for participation in the
2.24program.
2.25 (c) (d) "Qualified instructor" means an individual who is not a lineal ancestor or sibling
2.26of the dependent and who is:
2.27 (1) an instructor under section 120A.22, subdivision 10, clause (1), (2), (3), (4), or (5);
2.28or
2.29 (2) a member of the Minnesota Music Teachers Association.
2.30 (d) (e) "Qualifying child" has the meaning given in section 32(c)(3) of the Internal
2.31Revenue Code.
2.32 (e) (f) "Qualifying instructional fees or tuition" means fees or tuition for instruction by
2.33a qualified instructor outside the regular school day or school year, and that does not include
2Section 1.
REVISOR EAP/EN 25-0334902/06/25 3.1the teaching of religious tenets, doctrines, or worship, the purpose of which is to instill such
3.2tenets, doctrines, or worship, including:
3.3 (1) driver's education offered as part of school curriculum, regardless of whether it is
3.4taken from a public or private entity; or
3.5 (2) tutoring or summer camps that:
3.6 (i) are in grade or age appropriate curricula that supplement curricula and instruction
3.7available during the regular school year;
3.8 (ii) assist a dependent to improve knowledge of core curriculum areas; or
3.9 (iii) expand knowledge and skills under:
3.10 (A) the required academic standards under section 120B.021, subdivision 1; and
3.11 (B) the world languages standards under section 120B.022, subdivision 1.
3.12 EFFECTIVE DATE.This section is effective for taxable years beginning after December
3.1331, 2024.
3Section 1.
REVISOR EAP/EN 25-0334902/06/25