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HF 477

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
relating to taxes; income; allowing a credit for parents volunteering at child's
school or child care; appropriating money; proposing coding for new law in
Minnesota Statutes, chapter 290.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

new text begin [290.0678] VOLUNTEER CREDIT.
new text end

new text begin Subdivision 1. new text end

new text begin Credit allowed. new text end

new text begin (a) An individual is allowed a credit against the tax
imposed by this chapter equal to (1) $10 for each hour for up to 20 hours per month of
qualifying volunteer service at the individual's child's school, or child care, plus (2) the cost
of a background check required by the school as authorized under section 123B.03. An
individual may only claim the credit for qualifying volunteer service certified in writing by
the child's instructor and for background checks paid for by the individual. The maximum
credit allowed per individual for a taxable year is $2,400 for qualifying volunteer service
for each of the individual's children plus up to $25 for the cost of a background check.
new text end

new text begin (b) For a nonresident or part-year resident, the credit must be allocated based on the
percentage calculated under section 290.06, subdivision 2c, paragraph (e).
new text end

new text begin Subd. 2. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following terms have
the meanings given.
new text end

new text begin (b) "Qualifying volunteer service" means direct involvement in classroom or child
care educational activities, and does not include conferences or other volunteer activities
provided at the school or child care site.
new text end

new text begin (c) "School" has the meaning given under section 120A.22, subdivision 4, except
that "home-school" means a home-school located in Minnesota.
new text end

new text begin (d) "Child care" means a nonresidential child care center or home located in
Minnesota and licensed under chapter 245A.
new text end

new text begin (e) "Child" means a "qualifying child" as defined in section 32(c) of the Internal
Revenue Code.
new text end

new text begin Subd. 3. new text end

new text begin Limitations. new text end

new text begin The maximum credit is reduced by 20 percent of household
income, as defined in section 290A.03, subdivision 3, over a threshold. For married
couples filing joint returns, the threshold is $66,000. For all other filers, the threshold is
$33,000. In no case is the credit less than zero.
new text end

new text begin Subd. 4. new text end

new text begin Credit refundable. new text end

new text begin If the amount of credit which the claimant is eligible
to receive under this section exceeds the claimant's tax liability under this chapter, the
commissioner shall refund the excess to the claimant.
new text end

new text begin Subd. 5. new text end

new text begin Appropriation. new text end

new text begin An amount sufficient to pay the refunds required by this
section is appropriated to the commissioner from the general fund.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2006.
new text end