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MN HF495

Bill

Official Source

Status

Introduced

2/13/2025

Primary Sponsor

Nolan West

Click for details

Origin

House of Representatives

94th Legislature 2025-2026

AI Summary

  • Creates a new Minnesota individual income tax subtraction for day care costs paid to licensed child care centers or licensed family/group family child care providers under chapter 142B

  • Subtraction applies only to day care expenses exceeding any dependent care assistance already excluded from gross income under federal IRC section 129

  • Amends Minnesota Statutes 2024, section 290.0132 by adding subdivision 36

  • Effective for taxable years beginning after December 31, 2024

Legislative Description

Day care costs paid by the taxpayer provided a subtraction.

Last Action

Author added Johnson, W.

3/2/2026

Committee Referrals

Children and Families Finance and Policy2/19/2026
Taxes2/13/2025

Full Bill Text

No bill text available