The bill amends Minnesota Statutes 2024, section 290.0674, subdivision 1a, to expand the eligible expenses for the Minnesota education credit, particularly for students participating in career and technical education programs. It introduces a new definition for "career and technical education program," which includes programs that provide rigorous content aligned with academic standards and relevant technical skills necessary for further education and careers. The bill also adds specific expenses that can be claimed, such as transportation costs related to participation in these programs, as well as expenses for student organization participation and required equipment not covered under existing provisions.

Additionally, the bill clarifies the types of expenses that qualify for the education credit, including personal computer hardware and educational software, while excluding certain instructional materials related to religious teachings and extracurricular activities. The effective date for these changes is set for taxable years beginning after December 31, 2024. Overall, the bill aims to enhance support for students pursuing career and technical education by broadening the scope of eligible expenses under the Minnesota education credit.

Statutes affected:
Introduction: 290.0674