MN SF2928

Establishes a new Minnesota Home Caregiver Credit (section 290.0682) allowing individuals to claim $200 per month (maximum $2,400 annually) for providing unpaid daily care to eligible family members who qualify for nursing home or long-term care facility placement.

Defines eligible caregivers as those providing personal care assistant services to relatives (spouse, parent, child, grandparent, etc.) who are not in licensed care facilities and have been screened and approved by a county long-term care consultation team.

Creates a tax credit for parents or guardians of students with disabilities (section 290.0674, subdivision 1a) equal to 75 percent of tutoring expenses for students with an individualized education program, with a maximum credit of $2,000 for families at or below 300 percent of the federal poverty guideline.

Modifies the existing education-related expenses credit to allow a maximum $1,000 per qualifying child, with phase-out beginning at $33,500 household income for families with one child and $33,500 for families with two or more children.

Requires caregivers to complete at least eight hours of caregiver training, education, counseling, or support group sessions annually to claim the credit; requires county long-term care consultation teams to certify caregiver eligibility; credits are refundable if they exceed tax liability.