MN HF1944

Establishes a temporary refundable tax credit of $2,000 per student learner for employers who employ secondary school students age 16 or older in approved youth skills programs.

Limits credits to a maximum of 10 employers, with at least 3 awards reserved for each of these areas: greater Minnesota, Minneapolis or St. Paul, and other areas outside those regions.

Requires employers to have all student learners complete an Occupational Health and Safety Administration ten-hour class before beginning workplace training and maintain a 1:1 supervisor-to-student learner ratio.

Makes the credit refundable if it exceeds the employer's tax liability, with excess amounts refunded by the Commissioner of Revenue from the general fund.

Credits are available for taxable years beginning after December 31, 2017, and before January 1, 2020.