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S.F. No. 947 - Extending K-12 Education Subtraction and Credit to Include Prekindergarten Expenses
 
Author: Senator Paul T. Anderson
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: February 28, 2017



 

This bill extends the subtraction and credit for education expenses to include prekindergarten expenses. Under current law, the subtraction and credit are available to expenses incurred for children in kindergarten through grade 12. Effective beginning in tax year 2017.

Section

Provision

1

 

 

Adds expenses for a prekindergarten educational program to the expenses for which the subtraction may be claimed. Specifies that amounts used to claim the subtraction may not be used to claim the education expense credit or dependent care credit.
 

2

Extends the education expense credit to include expenses for a qualifying child in a prekindergarten educational program. Expenses used to claim the credit may not also be used to claim the subtraction in section 1.

Defines “prekindergarten educational program” as:

  • A program established by a school district;
  • Preschools, nursery schools, and early childhood development programs licensed by DHS and accredited by one of two national organizations;
  • Montessori programs affiliated with or accredited by one of two national organizations; and
  • Child care programs provided by certain credentialed family day care providers.

 

 
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