Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF1852

Introduced
2/24/25  

Caption

Dependent care credit expansion

Impact

The bill allows for deductions and credits that significantly raise the thresholds for eligible childcare expenses. For instance, families with two young children can claim an increased limit that raises the standard cap significantly compared to what previous statutes allowed. Additionally, it introduces mechanisms for credit eligibility that adapt to the income levels of families, ensuring those who need the most support are prioritized. The proposed changes are expected to enhance the affordability of childcare services and potentially encourage workforce participation among parents.

Summary

SF1852 is a legislative proposal aimed at expanding the dependent care credit and establishing a new Great Start child care credit in Minnesota. This bill amends Minnesota Statutes to provide greater tax relief for families with dependent care expenses. Under the proposed changes, taxpayers can receive a credit for higher amounts related to their childcare costs, including provisions that allow for deemed employment expenses when children are cared for by licensed family day care homes operated by their parents. This direct support for childcare aims to alleviate financial burdens on families, particularly those with young children.

Contention

Discussions surrounding SF1852 may revolve around the balance between providing tax relief and ensuring that the state budget can support these expanded credits. Some lawmakers and stakeholders may scrutinize the effects of increased tax expenditures on the state's overall financial health. Additionally, the mechanisms established for calculating and claiming these credits may raise questions among tax professionals and families alike regarding their implementation and accessibility. As this bill seeks to benefit low to middle-income families more explicitly, debates might arise concerning equity in tax policy and the long-term impact on the state’s childcare ecosystems.

Companion Bills

MN HF1384

Similar To Individual income tax; dependent care credit expanded, and Great Start child care credit established.

Similar Bills

MN HF1384

Individual income tax; dependent care credit expanded, and Great Start child care credit established.

MN HF877

Read Act amended, and appropriations cancelled.

MN SF1502

Read Act amendment

MN SF783

Tax provisions modifications

MN HF1372

Various policy and technical changes made to individual income and corporate franchise taxes, fire and police state aids, tax-related data practices provisions, and other miscellaneous taxes and tax provisions.

MN HF1938

Tax finance and policy bill.

MN SF1811

Omnibus Tax bill

MN SF4778

MinnesotaCare public option establishment, MinnesotaCare eligibility and various other provisions, and appropriation