HF2302 (Legislative Session 94 (2025-2026))
18-year-old children allowed to qualify for Minnesota child credit.
AI Generated Summary
This bill proposes an amendment to Minnesota's tax code to allow 18-year-old children to qualify for the Minnesota child tax credit. Currently, the definition of a "qualifying child" excludes individuals who turn 18 during the taxable year. The bill modifies Minnesota Statutes 2024, sections 290.0661 and 290.0671, to extend eligibility for the credit to include 18-year-olds.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| March 12, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
| March 12, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
| March 16, 2025 | House | Floor | Action | Author added |
Citations
[
{
"analysis": {
"added": [
"Allows 18-year-old children to qualify for the Minnesota child credit."
],
"removed": [
""
],
"summary": "This bill amends the definition of a qualifying child under Minnesota Statutes section 290.0661.",
"modified": [
"Excludes individuals who have attained the age of 19 or greater in the taxable year."
]
},
"citation": "290.0661",
"subdivision": "subdivision 1"
}
]