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SF1114 (Legislative Session 94 (2025-2026))

Refundable income tax credit for certain home care providers establishment

AI Generated Summary

Senate File No. 1114 is a bill proposed in Minnesota that aims to introduce a refundable income tax credit for home care providers. The bill recommends amendments to existing state laws regarding long-term care consultation services. Specifically, it requires each Minnesota county to maintain a consultation team consisting of certified assessors, including social workers and nurses, who provide necessary long-term care consultations to all residents requesting these services, irrespective of their eligibility for state healthcare programs.

The bill specifies conditions under which caregivers can qualify for the proposed tax credit. To be eligible, caregivers must offer services that are recognized as either community-first services or personal care assistance services. These services must be provided daily, in-person, and must meet the specific needs of the service recipients, helping to delay or prevent the need for out-of-home care placements.

Additionally, the bill encourages counties and Tribes to collaborate in forming joint consultation teams to ensure these services are delivered effectively and within required timelines.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
February 05, 2025HouseFloorActionIntroduction and first reading
February 05, 2025SenateFloorActionIntroduction and first reading
February 05, 2025HouseFloorActionReferred toTaxes
February 05, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Procedures for certification of care for caregivers applying for credit under section 290.0696."
      ],
      "removed": [
        ""
      ],
      "summary": "Modifications to section 256B.0911 subdivision 15 involve the establishment and responsibilities of long-term care consultation teams.",
      "modified": [
        "Clarification on team composition and responsibilities to include public health nurse or registered nurse."
      ]
    },
    "citation": "256B.0911",
    "subdivision": "subdivision 15"
  },
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        ""
      ],
      "summary": "Community first services and supports under section 256B.085 are referenced in relation to care certifications.",
      "modified": [
        "Referenced in conjunction with the caregiver credit application process."
      ]
    },
    "citation": "256B.085",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        ""
      ],
      "summary": "Reference to personal care assistance services under section 256B.0625 subdivision 19a is made for certification purposes.",
      "modified": [
        "Included as part of the care services qualifying for caregiver credit applications."
      ]
    },
    "citation": "256B.0625",
    "subdivision": "subdivision 19a"
  }
]

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