HF1802

This bill proposes an amendment to Minnesota Statutes 2024, section 290.0686, expanding an existing tax credit for teachers who obtain a master's degree in their licensure field. Specifically, it modifies the credit to include teachers who earn a master's degree in special education.

Key provisions of the bill: - Defines "masters degree program" to include graduate-level programs in a core content area related to a teacher's licensure field or in special education. - Maintains that for eligibility, an elementary school teacher must obtain the degree in a content area in which they provide direct classroom instruction or in special education. - Defines "qualified teacher" as an individual who: 1. Holds a Minnesota teaching license at both the start and completion of the program (or receives it within six months of completion). 2. Began the master's program after June 30, 2017. 3. Completes the program within the taxable year. - Expands the definition of "special education" to include specific licensure programs such as developmental disabilities, early childhood special education, deaf and hard of hearing education, blind and visually impaired education, emotional or behavioral disorders, autism spectrum disorders, or learning disabilities. - Provides a tax credit of up to $2,500 for tuition, fees, books, and instructional materials associated with completing the master's program, provided the teacher did not receive reimbursement from an employer or a scholarship. - Limits the credit to one claim per completed master's degree program. - Specifies that nonresidents or part-year residents must allocate the credit based on Minnesota taxable income.

This amendment seeks to incentivize teachers—particularly those in special education—to further their education by including them in the tax credit program.