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SF339 (Legislative Session 94 (2025-2026))

Licensed in-home child care provider property tax credit establishment; appropriating money

Related bill: HF633

AI Generated Summary

Senate File No. 339 is a proposed legislative bill from Minnesota that focuses on supporting licensed in-home child care providers. This bill proposes to establish a tax credit specifically for properties used by these providers for family day care or group family day care activities. Key aspects of the bill include:

  1. Eligibility: Only properties that are classified under certain tax classifications and are used to operate a licensed family day care or group family day care qualify for this credit.

  2. Notification: By a set deadline each year, the Commissioner of Human Services is required to provide a list of all licensed family day care or group family day care providers in each county.

  3. Credit Amount: The bill proposes a tax credit amounting to 50% of the net tax owed on the property after all other applicable credits.

  4. Reimbursement Process: The county auditor determines the total tax reduction for qualifying providers and notifies the Commissioner of Revenue who is responsible for rechecking and possibly adjusting these figures. Tax reductions are reimbursed to local taxing jurisdictions and school districts in specific installments.

  5. Funding: The necessary funds to cover these tax credits and reimbursements are appropriated annually from the state’s general fund both to the Commissioner of Revenue and the Commissioner of Education as needed for distributions.

The bill aims to alleviate financial burdens on in-home child care providers by reducing their property tax expenses, thereby potentially supporting the availability of child care services.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
January 20, 2025HouseFloorActionIntroduction and first reading
January 20, 2025SenateFloorActionIntroduction and first reading
January 20, 2025SenateFloorActionReferred toTaxes
January 20, 2025HouseFloorActionReferred toTaxes
January 26, 2025HouseFloorActionAuthors added
January 26, 2025SenateFloorActionAuthors added
February 05, 2025SenateFloorActionAuthor added
February 05, 2025HouseFloorActionAuthor added
March 16, 2025SenateFloorActionAuthor added

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The legislation references property tax levy procedures under section 275.065, subdivision 3.",
      "modified": []
    },
    "citation": "275.065",
    "subdivision": "subdivision 3"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The bill includes amendments related to the timeline for tax statement mailing as per section 276.04, subdivision 2.",
      "modified": []
    },
    "citation": "276.04",
    "subdivision": "subdivision 2"
  },
  {
    "analysis": {
      "added": [
        "Specific inclusion of family day care property classification."
      ],
      "removed": [],
      "summary": "Section 273.13, subdivision 22, is utilized for classification of property related to eligibility for the child care provider credit.",
      "modified": []
    },
    "citation": "273.13",
    "subdivision": "subdivision 22"
  },
  {
    "analysis": {
      "added": [
        "Defines day care-related property within property tax classification."
      ],
      "removed": [],
      "summary": "This modifies the classification under section 273.13, subdivision 23 for property tax purposes.",
      "modified": []
    },
    "citation": "273.13",
    "subdivision": "subdivision 23"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "References a provision for tax reduction reimbursements to school districts under section 273.1392.",
      "modified": []
    },
    "citation": "273.1392",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Determines net tax credit calculations under section 273.1393.",
      "modified": []
    },
    "citation": "273.1393",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Certification of tax reductions assessed under section 270C.85, subdivision 2.",
      "modified": []
    },
    "citation": "270C.85",
    "subdivision": "subdivision 2"
  }
]

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