MN SF2583

Adds special education as an eligible master's degree program for the existing teacher master's degree tax credit under Minnesota Statutes section 290.0686.

Defines "special education" to include programs of study directly related to licensure in developmental disabilities, early childhood special education, deaf and hard of hearing education, blind and visually impaired education, emotional or behavioral disorders, autism spectrum disorders, or learning disabilities.

Exempts special education master's degree programs from the prohibition on pedagogy or pedagogy components that applies to core content area programs.

Allows qualified teachers to claim the tax credit (up to $2,500) for tuition, fees, books, and instructional materials for a master's degree in special education, with the same eligibility requirements as core content area programs.

Effective for taxable years beginning after December 31, 2022.