Senate File No. 1399 is a proposal to adjust the tax credit related to long-term care insurance premiums in Minnesota. Under the proposed changes, the amount of credit a taxpayer can receive for insurance premiums paid during the tax year would rise. The individual credit for each policy would remain at 25% of the premiums that are not claimed in other tax deductions, but the maximum limit per beneficiary would increase from $100 to $250. Furthermore, for married couples filing jointly, the total maximum credit available per year would rise from $200 to $500, while for single filers and others, it would grow from $100 to $250. This adjustment also applies in calculating credits for nonresidents or part-year residents based on a certain percentage tied to their residency status.