The bill modifies eligibility criteria for certain tax programs in Minnesota, specifically regarding homestead applications and tax credits. It amends Minnesota Statutes 2024, sections 273.124, 290.0661, and 290.0671. Notably, it introduces a requirement that individual taxpayer identification numbers (ITINs) will not be accepted from noncitizens who are undocumented or not lawfully present in the U.S. for homestead applications. Additionally, the bill stipulates that if a taxpayer and their qualifying child are noncitizens, they must be documented and lawfully present in the U.S. to qualify for certain tax credits.

Furthermore, the bill clarifies that taxpayers with no qualifying children who are between the ages of 19 and 65 may still receive a credit, and it allows taxpayers to remain eligible for credits even if their income exceeds certain limitations. The effective dates for these changes are set for homestead applications filed in 2026 and for tax years beginning after December 31, 2024, for the tax credit provisions. Overall, the bill aims to tighten eligibility requirements for tax benefits while ensuring compliance with immigration status.

Statutes affected:
Introduction: 273.124, 290.0661, 290.0671