MN HF3947

Establishes a $100 per employee tax credit for qualified employers implementing a nameless job application review process, capped at $40,000 per taxable year.

Defines "nameless job application review process" as a system that removes applicant names before review and prevents reviewers from knowing applicant identities during the application or interview process.

Requires employers to register with the Minnesota Commissioner of Human Rights to become qualified employers and maintain annual renewal of registration.

Commissioner of Human Rights must verify employer registration information and monitor compliance with nameless application process requirements; employers who cease compliance during a taxable year lose credit eligibility.

Credit calculation for nonresident or part-year residents must be allocated based on percentages under section 290.06, subdivision 2c, paragraph (e); effective for taxable years beginning after December 31, 2015.