Minneslate Logo

SF2102 (Legislative Session 94 (2025-2026))

Availability removal to claim the working family credit with an ITIN

AI Generated Summary

This bill, Minnesota Senate File No. 2102, proposes amending Minnesota Statutes Section 290.0671, which governs the Working Family Credit, a tax credit for low-income individuals and families. The key change introduced by this bill is the removal of eligibility for individuals who file taxes using an Individual Taxpayer Identification Number (ITIN).

Currently, some taxpayers who do not have a Social Security Number (SSN) but earn income and pay taxes using an ITIN may qualify for this credit. If this bill is enacted, those individuals would no longer be eligible to claim the Working Family Credit.

Other provisions of the statute, such as the phaseout rates and credit amounts based on earned income and number of dependents, remain unchanged. The bill has been introduced and referred to the Senate Taxes Committee for further consideration.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 02, 2025SenateFloorActionIntroduction and first reading
March 02, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Introduces a new structure for the percentage of earned income eligible for credit."
      ],
      "removed": [
        "Discontinues claiming of the credit with an ITIN."
      ],
      "summary": "This bill modifies the eligibility criteria for the working family credit under section 290.0671.",
      "modified": [
        "Adjusts the phase-out rate for taxpayers with qualifying older children."
      ]
    },
    "citation": "290.0671"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The bill references adjustments related to credits under section 290.0661 in the context of phase-out rates.",
      "modified": [
        "The phase-out rate is adjusted for taxpayers with one or more qualifying older children who did not qualify for credit under this section."
      ]
    },
    "citation": "290.0661"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The bill references subtractions for military pay under section 290.0132.",
      "modified": [
        "Clarifies exclusions applicable to earned income not subject to tax."
      ]
    },
    "citation": "290.0132"
  }
]

Sponsors