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MN SF4639

Bill

Status

Introduced

3/7/2024

Primary Sponsor

Nathan Wesenberg

Click for details

Origin

Senate

93rd Legislature 2023-2024

AI Summary

  • Creates a school instruction tax credit for Minnesota resident taxpayers with qualifying children in kindergarten through grade 12
  • Credit amount equals the formula allowance under section 126C.10, subdivision 2, multiplied by the number of qualifying children
  • Qualifying children must meet Internal Revenue Code section 32(c)(3) requirements and receive instruction from Minnesota schools other than public schools as of January 1 of the taxable year
  • Effective for taxable years beginning after December 31, 2023
  • Adds new section 290.0696 to Minnesota Statutes, chapter 290

Legislative Description

Credit provision for certain instructional expenses

Last Action

Referred to Taxes

3/7/2024

Committee Referrals

Taxes3/7/2024

Full Bill Text

No bill text available