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MN HF2272

Bill

Status

Introduced

3/7/2019

Primary Sponsor

Kristin Robbins

Click for details

Origin

House of Representatives

91st Legislature 2019-2020

AI Summary

  • Expands the education expense credit under Minnesota tax law to include prekindergarten educational program expenses for qualifying children.

  • Allows a $1,625 maximum deduction for each qualifying child in a prekindergarten program or kindergarten through grade 6 (previously only applied to K-12).

  • Permits a 75 percent tax credit against state income tax for amounts paid for education-related expenses in prekindergarten programs.

  • Defines eligible prekindergarten programs to include school district programs, licensed preschools and early childhood programs with specified accreditation, Montessori programs, and family day care programs with approved credentials.

  • Effective for tax years beginning after December 31, 2018.

Legislative Description

Education expense credit and deduction provided to apply to expenditures for prekindergarten expenses.

Last Action

Introduction and first reading, referred to Education Policy

3/7/2019

Committee Referrals

Education Policy3/7/2019

Full Bill Text

No bill text available