HF 3608 Summary

• Allows Minnesota individual taxpayers to subtract medical expenses related to treating autism from federal taxable income, disregarding the 7.5 percent adjusted gross income limitation under Internal Revenue Code section 213.

• For non-itemizing taxpayers, the subtraction equals the full amount of autism-related medical expenses.

• For itemizing taxpayers, the subtraction is calculated based on a three-part formula comparing autism-related expenses to state itemized deductions and federal limitations.

• Allows K-12 education expense subtractions of $1,625 for grades K-6 and $2,500 for grades 7-12 for tuition, textbooks, and transportation at schools in Minnesota, North Dakota, South Dakota, Iowa, or Wisconsin.

• Effective for taxable years beginning after December 31, 2009.