MN HF5178

Adds "career and technical education program" definition as a program providing coherent, rigorous content aligned with academic standards and resulting in industry-recognized credentials or certificates, diplomas, or associate degrees.

Expands eligible education-related expenses for children in career and technical education programs to include transportation outside regular school hours directly related to program participation and participation expenses in student organizations that are part of program curriculum.

Adds equipment required for participation in career and technical education programs as an eligible expense, separate from the $200 maximum for personal computer hardware.

Effective for taxable years beginning after December 31, 2023.