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. A new definition for "career and technical education program" is introduced, which outlines the criteria for such programs, including the provision of technical skill proficiency and industry-recognized credentials. The bill also adds specific expenses that can be claimed for qualifying children in these programs, such as transportation costs related to participation outside regular school hours, participation fees for required student organizations, and necessary equipment not covered under existing provisions.

Additionally, the bill clarifies the types of expenses that are eligible for the education credit, including instructional fees, textbook costs, and personal computer expenses, while removing certain language that previously limited the scope of eligible transportation expenses. The effective date for these changes is set for taxable years beginning after December 31, 2024.

Statutes affected:
Introduction: 290.0674