MN SF501

Expands the Minnesota education credit to include new eligible expenses for students participating in career and technical education (CTE) programs approved under state law

Adds transportation costs outside regular school hours directly related to CTE program participation as a qualifying education expense

Includes expenses for participation in student organizations required by CTE program curriculum as eligible for the tax credit

Covers equipment required for CTE program participation that does not otherwise qualify under existing textbook/instructional materials provisions

Effective for taxable years beginning after December 31, 2024