This bill amends several sections of the Minnesota Statutes related to taxation, specifically focusing on the eligibility criteria for homestead classification and tax credits. In section 273.124, subdivision 13, the bill introduces a new requirement that individual taxpayer identification numbers (ITINs) will not be accepted from noncitizens who are undocumented or not lawfully present in the United States. Additionally, it clarifies that property owners must provide the Social Security numbers or ITINs of all occupants and their spouses to qualify for homestead treatment. The bill also establishes that if a homestead application is not filed by December 31, the property will be classified as nonhomestead for the following assessment year.

In sections 290.0661 and 290.0671, the bill modifies the definitions and eligibility 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 removes certain provisions from the Internal Revenue Code that previously applied, ensuring that taxpayers with no qualifying children can still receive credits if they meet specific age and income criteria. The effective dates for these changes are set for homestead applications filed in 2026 and for taxable years beginning after December 31, 2024, for the tax credit provisions.

Statutes affected:
Introduction: 273.124, 290.0661, 290.0671