This bill amends several sections of the Minnesota Statutes related to taxation, specifically focusing on eligibility for homestead classification and tax credits. In section 273.124, subdivision 13, the bill introduces a requirement that individual taxpayer identification numbers (ITINs) will not be accepted if assigned to noncitizens who are undocumented or not lawfully present in the U.S. Additionally, it establishes that homestead applications must be signed by all owners who occupy the property, and it outlines the consequences for failing to provide necessary information, such as losing homestead status. The effective date for these changes is set for homestead applications filed in 2026.

In sections 290.0661 and 290.0671, the bill modifies definitions and eligibility criteria for tax credits related to earned income. It specifies that if the taxpayer and qualifying child are noncitizens, they must be documented and lawfully present in the U.S. to qualify for the credits. The bill also clarifies that taxpayers with no qualifying children can still receive credits if they meet certain age and income criteria, and it removes previous limitations related to the Internal Revenue Code. These amendments will take effect for taxable years beginning after December 31, 2024.

Statutes affected:
Introduction: 273.124, 290.0661, 290.0671