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 United States. Additionally, it specifies that property owners must notify the county assessor within 30 days of any change in occupancy to maintain 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 the definitions and eligibility criteria for tax credits related to earned income. It clarifies 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 under specific conditions. These amendments will take effect for taxable years beginning after December 31, 2024.

Statutes affected:
Introduction: 273.124, 290.0661, 290.0671