HF 2793 Summary

• Allows Minnesota taxpayers a refundable tax credit up to $3,000 for 75 percent of eligible expenses paid for tutoring, instruction, or evaluation for children with dyslexia or specific learning disabilities in reading.

• Eligible expenses must be paid by a parent or guardian for a child evaluated by a licensed psychologist or under Minnesota Rules part 3525.1341 and determined to have dyslexia, a specific learning disability, or deficits in reading skills, comprehension, fluency, or spelling.

• Treatment instruction must teach language decoding skills systematically, use recognized diagnostic assessments, and employ research-based methods; instructors must meet state qualifications and cannot be lineal ancestors or siblings of the child.

• Credit is refundable, meaning excess credits exceeding the taxpayer's tax liability will be refunded by the commissioner of revenue from the general fund.

• Effective for taxable years beginning after December 31, 2015, with documentation requirements determined by the commissioner of revenue in consultation with the commissioner of education.