MN SF3450

Creates a tax credit for qualified employers who implement a "nameless job application review process" that removes applicant names before review to prevent bias in hiring decisions.

Allows a credit of $100 per employee, up to $40,000 per taxable year, calculated based on average full-time equivalent employees in the 12 months before registration.

Requires employers to register with the Minnesota Commissioner of Human Rights and annually renew registration to qualify for the credit.

Mandates the Commissioner of Human Rights verify employer compliance and monitor ongoing maintenance of the nameless review process.

Effective for taxable years beginning after December 31, 2015; employers who cease using the process during a tax year lose eligibility for that year's credit.