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HF1384 (Legislative Session 94 (2025-2026))

Individual income tax; dependent care credit expanded, and Great Start child care credit established.

Related bill: SF1852

AI Generated Summary

This Minnesota House bill (H.F. No. 1384) seeks to amend state tax laws related to child care expenses. Specifically, it expands the dependent care credit and establishes the "Great Start" child care credit. Key provisions include:

  • Expansion of the Dependent Care Credit: The bill modifies Minnesota Statutes to provide additional tax relief for individuals claiming dependent care expenses.
  • Creation of the Great Start Child Care Credit: This new credit aims to further support families with child care costs.
  • Dependent Flexible Spending Accounts: The bill amends Minnesota tax law to ensure that dependent care assistance excluded from gross income under federal tax law is accounted for in state tax calculations when claiming these credits.

The bill has been introduced in the Minnesota House of Representatives and referred to the Committee on Children and Families Finance and Policy for further consideration.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
February 23, 2025HouseFloorActionIntroduction and first reading, referred toChildren and Families Finance and Policy
February 23, 2025HouseFloorActionIntroduction and first reading, referred toChildren and Families Finance and Policy
February 25, 2025HouseFloorActionAuthors added
March 09, 2025HouseFloorActionCommittee report, to adopt and re-refer toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Establishes the Great Start child care credit, expanding the existing dependent care credit."
      ],
      "removed": [],
      "summary": "The bill amends Minnesota Statutes section 290.067 by adding subdivisions related to the dependent care credit.",
      "modified": []
    },
    "citation": "290.067",
    "subdivision": "subdivision 2b"
  }
]

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