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SF249 (Legislative Session 94 (2025-2026))

Credit modification for attaining a master's degree in licensure field to include a master's degree in special education

Related bill: HF1802

AI Generated Summary

The bill proposes an amendment to the Minnesota tax code to expand the existing tax credit offered to teachers who earn a master's degree. Previously, the credit was available only for those obtaining a master's in a field related to their teaching license, excluding special education. The change would allow teachers who earn a master's degree in special education to also qualify for the tax credit.

Specifically, the tax credit can be claimed for expenses up to $2,500, covering tuition, fees, books, and instructional materials, as long as these costs are not reimbursed by an employer or covered by scholarships. This credit is available to qualified teachers who both start and complete their master's program after June 30, 2017, and can claim it in the tax year they complete their degree or when they receive their teaching license, whichever comes later. The credit is designed to encourage professional development among teachers and improve educational outcomes in core content areas and special education.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
January 15, 2025SenateFloorActionIntroduction and first reading
January 15, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Inclusion of special education in master's degree credit eligibility."
      ],
      "removed": [],
      "summary": "This bill modifies existing tax credits for individuals attaining a master's degree in a licensure field, specifically including a master's degree in special education, as per section 2900686.",
      "modified": [
        "Adjustment to include special education programs in credit eligibility."
      ]
    },
    "citation": "2900686"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "References existing provisions for allocation of credit for nonresidents or part-year residents.",
      "modified": []
    },
    "citation": "29006"
  }
]

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