MN SF2102

Removes the provision that allowed taxpayers using an Individual Taxpayer Identification Number (ITIN) instead of a Social Security Number to claim Minnesota's working family credit

Reinstates the federal requirement under Internal Revenue Code section 32(m), which requires a valid Social Security Number to claim the Earned Income Tax Credit, for Minnesota's state-level working family credit

Applies the Social Security Number requirement to both the main working family credit and the determination of "qualifying older child" status for additional credit amounts

Effective for taxable years beginning after December 31, 2024