Individual income tax provisions modified; and definition of qualified higher education expenses for section 529 qualified tuition plans expanded to include distributions for apprenticeship expenses, certain loan repayment, and elementary and secondary school tuition.
Individual income and property tax refund provisions modified, subtraction allowed for all federally taxable Social Security income, first tier income tax rate reduced, and homestead credit state refunds increased.
Child care center definitions modified, child care center staff qualifications and ratios codified, and commissioner directed to amend child care center health and record-keeping rules.
Work on any project previously authorized by Minnesota Statutes, section 16B.2406, required to be suspended until the design plan for the project has been further approved by law; and deadline created for State Office Building recommended design plan.