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HF2302 (Legislative Session 94 (2025-2026))

18-year-old children allowed to qualify for Minnesota child credit.

AI Generated Summary

Purpose of the Bill

The purpose of this bill is to amend the existing Minnesota tax law to allow 18-year-old children to qualify for the Minnesota child tax credit. This change is intended to provide additional tax benefits to families with children who are 18 years old.

Main Provisions

  • The bill proposes to modify the definition of a “qualifying child” under Minnesota tax law.
  • It allows children who are 18 years old to be considered as qualifying for the Minnesota child credit.
  • The current exclusion that prevents 18-year-olds from being eligible for this credit will be removed.

Significant Changes to Existing Law

  • Previously, individuals who turned 18 years old in the taxable year were not eligible for the Minnesota child credit. This bill proposes to change this, enabling parents or guardians to claim the credit for 18-year-olds as well.

Relevant Terms

Minnesota child credit, individual income tax, qualifying child, tax benefit, 18-year-old eligibility, tax law amendment.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 12, 2025HouseFloorActionIntroduction and first reading, referred toTaxes
March 16, 2025HouseFloorActionAuthor added

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill amends the definitions related to the Minnesota child credit in section 290.0661.",
      "modified": [
        "Expands eligibility for the child credit to include 18-year-old children."
      ]
    },
    "citation": "290.0661"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill includes amendments affecting tax subdivisions under section 290.0671.",
      "modified": []
    },
    "citation": "290.0671"
  }
]

Sponsors