SF249 (Legislative Session 94 (2025-2026))
Credit modification for attaining a master's degree in licensure field to include a master's degree in special education
Related bill: HF1802
AI Generated Summary
The bill proposes an amendment to the Minnesota tax code to expand the existing tax credit offered to teachers who earn a master's degree. Previously, the credit was available only for those obtaining a master's in a field related to their teaching license, excluding special education. The change would allow teachers who earn a master's degree in special education to also qualify for the tax credit.
Specifically, the tax credit can be claimed for expenses up to $2,500, covering tuition, fees, books, and instructional materials, as long as these costs are not reimbursed by an employer or covered by scholarships. This credit is available to qualified teachers who both start and complete their master's program after June 30, 2017, and can claim it in the tax year they complete their degree or when they receive their teaching license, whichever comes later. The credit is designed to encourage professional development among teachers and improve educational outcomes in core content areas and special education.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| January 15, 2025 | House | Floor | Action | Introduction and first reading | |
| January 15, 2025 | Senate | Floor | Action | Introduction and first reading | |
| January 15, 2025 | House | Floor | Action | Referred to | Taxes |
| January 15, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Added inclusion of special education programs to eligible master's degrees."
],
"removed": [],
"summary": "This section modifies the credit for attaining a master's degree in a teacher's licensure field to include special education.",
"modified": [
"Changes the eligibility requirements for qualified teachers to claim this credit."
]
},
"citation": "290.0686",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "This reference is regarding the allocation of credit for nonresidents and part-year residents.",
"modified": [
"Specifies the allocation method for calculating the credit for nonresident or part-year resident teachers."
]
},
"citation": "290.06",
"subdivision": "subdivision 2c"
}
]