SF1114

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

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
February 05, 2025	Senate	Floor	Action	Introduction and first reading
February 05, 2025	Senate	Floor	Action	Referred to	Taxes

Citations

[
  {
    "analysis": {
      "added": [
        "A new requirement for certification for applicants for a credit under section 290.0696 by the long-term care consultation team."
      ],
      "removed": [],
      "summary": "This bill amends the provision regarding the establishment and responsibilities of long-term care consultation teams under section 256B.0911, subdivision 15.",
      "modified": [
        "Clarifies the collaboration arrangements between counties and Tribes for establishing joint local long-term care consultation teams."
      ]
    },
    "citation": "256B.0911"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Reference to community first services and supports in context of care qualification for credit under section 290.0696.",
      "modified": []
    },
    "citation": "256B.85"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Reference to personal care assistance services under section 256B.0625, subdivision 19a, in context of care qualification for credit under section 290.0696.",
      "modified": []
    },
    "citation": "256B.0625"
  }
]