MN HF4350

Establishes a refundable tax credit for direct support professionals employed by eligible providers, equal to 4 percent of qualifying wages with a maximum credit of $1,000 per taxable year.

Defines eligible providers as supervised living facilities licensed under sections 144.50-144.56, home and community-based service settings under chapter 245D, consumer-directed community supports providers, and semi-independent living service providers.

Qualifies individuals as direct support professionals if they spend more than 50 percent of work hours providing face-to-face care, training, supervision, counseling, consultation, or medication assistance.

Makes the credit refundable, requiring the commissioner to refund any excess credit amount that exceeds the taxpayer's tax liability, with funding appropriated from the general fund.

Effective for taxable years beginning after December 31, 2019.