MN HF3093

Amends Minnesota Statutes section 290.0686 to modify eligibility requirements for the teacher's master's degree tax credit.

Expands master's degree program eligibility to include special education programs in addition to core content areas directly related to a teacher's licensure field.

Defines core content areas as reading, English or language arts, mathematics, science, foreign languages, civics and government, economics, arts, history, or geography.

Defines special education programs as those related to developmental disabilities, early childhood special education, emotional or behavioral disorders, autism spectrum disorders, or learning disabilities.

Effective for taxable years beginning after December 31, 2017, and applies to teachers who began master's degree programs after June 30, 2017.