MN SF4752

Establishes a refundable Minnesota home caregiver credit of $200 per month (maximum $2,400 annually) for individuals providing unpaid daily care to family members.

Service recipient must be certified by a county long-term care consultation team as eligible for nursing home or long-term care facility placement and cannot reside in a licensed facility.

Credit is reduced by $100 for each $1,000 of household income exceeding 300 percent of the federal poverty guideline and reduced to $100 per month when recipient receives more than four hours daily of government-funded home care services.

Caregiver must complete at least eight hours annually of caregiver training, education, counseling, or support group sessions to claim the credit.

Effective for taxable years beginning after December 31, 2024; amends long-term care consultation team requirements to certify caregivers for credit eligibility beginning January 1, 2025.