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MN SF2594

Bill

Status

Introduced

3/17/2025

Primary Sponsor

Omar Fateh

Click for details

Origin

Senate

94th Legislature 2025-2026

AI Summary

  • Increases the maximum student loan tax credit from $500 to $1,000 per eligible individual
  • Converts the credit from nonrefundable to refundable, meaning taxpayers can receive the excess credit amount as a refund even if it exceeds their tax liability
  • Appropriates funds from the general fund to the commissioner to pay the refunds
  • Both spouses in a married couple remain eligible to claim the credit separately
  • Effective for taxable years beginning after December 31, 2024

Legislative Description

Student loan income tax credit increase and making the credit refundable authorization

Last Action

Referred to Taxes

3/17/2025

Committee Referrals

Taxes3/17/2025

Full Bill Text

No bill text available