MN SF2293

Creates a Minnesota income tax subtraction for student loan payments that employees receive from critical access dental clinics designated under section 256B.76, subdivision 4

Applies only to student loan assistance amounts exceeding the federal limit under IRC section 127(a)(2), which is currently $5,250 per year

Defines qualifying payments as employer payments on employee education loans that meet the definition of educational assistance under IRC section 127(c)(1)(B)

Effective for taxable years beginning after December 31, 2025