MN HF3235

Expands eligible institutions to include graduate degree-granting colleges and universities, and allows eligible students to include those pursuing graduate degrees.

Reduces minimum internship duration from 12 weeks to 8 weeks while maintaining the requirement of at least 16 hours per week at minimum wage.

Delays legislative reporting deadlines from February 1, 2015 and 2016 to February 1, 2016 and 2017 respectively.

Maintains tax credit cap of $2,000 per intern and requires written agreements between institutions and employers certifying credit amounts not exceeding each institution's annual allocation.