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MN HF62

Bill

Status

Introduced

7/13/2020

Primary Sponsor

Sondra Erickson

Click for details

Origin

House of Representatives

91st Legislature 2020 2nd Special Session

AI Summary

  • Allows individuals a tax credit equal to 75 percent of education-related expenses paid for qualifying children in kindergarten through grade 12.

  • Expands the definition of "education-related expenses" to include broadband subscription services, limited to $25 per month as part of a maximum $200 per family expense for computer hardware and educational software.

  • Broadband subscription expenses must be for items purchased for use in the taxpayer's home and not used in a trade or business.

  • Maintains existing eligible expenses including instruction fees, textbooks, computer hardware, educational software, and transportation to qualifying schools in Minnesota and surrounding states.

  • Effective for taxable years beginning after December 31, 2019.

Legislative Description

Tax; education-related expense definition expanded for education expense subtraction and credit to include broadband subscription expenses.

Last Action

Introduction and first reading, referred to Taxes

7/13/2020

Committee Referrals

Taxes7/13/2020

Full Bill Text

No bill text available