MN SF3478

Creates a tax credit of up to $700 per qualified citizen applicant for filing fees and biometric fingerprint fees paid to U.S. Citizenship and Immigration Services for N-400 naturalization applications.

Limits credit eligibility to individuals whose combined household income does not exceed 200 percent of the federal poverty guideline and excludes dependents from claiming the credit.

Makes the credit refundable, requiring the commissioner of revenue to refund any excess credit amount that exceeds the taxpayer's liability.

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 reducing citizenship application costs for lower-income applicants.