MN SF249

Expands Minnesota's existing teacher tax credit (up to $2,500) to include master's degrees in special education, in addition to core content areas already covered

Defines eligible special education programs as those related to licensure in developmental disabilities, early childhood special education, deaf and hard of hearing education, blind and visually impaired education, emotional or behavioral disorders, autism spectrum disorders, or learning disabilities

Modifies teacher licensing requirement so teachers may receive their license within six months of completing the master's degree program, rather than requiring the license at both program start and completion

Credit covers unreimbursed tuition, fees, books, and instructional materials for teachers who began their program after June 30, 2017

Effective for taxable years beginning after December 31, 2024