MN HF3560

Allows individuals a tax credit up to $700 for qualified citizenship expenses paid for themselves, their spouse, or dependents filing N-400 naturalization applications with United States Citizenship and Immigration Services.

Credit eligibility limited to filers whose combined income with spouse does not exceed 200 percent of the federal poverty guideline and who are not claimed as dependents.

Credit is refundable, meaning excess credit amounts above tax liability are refunded to the claimant by the commissioner of revenue.

Appropriates sufficient funds from the general fund to the commissioner of revenue to pay required refunds.

Effective for taxable years beginning after December 31, 2015, with the purpose of alleviating citizenship application costs for lower-income applicants.