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S.F. No. 1109 - Teacher Credit for Obtaining Qualifying Master’s Degree (as proposed by the A-3 amendment)
Author: Senator Eric R. Pratt
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: March 10, 2015


This bill provides a refundable credit for K-12 teachers who obtain a master’s degree in a core content field in which they provide instruction.  Effective beginning in tax year 2015, but credits must not be claimed until after tax year 2016.

Section 1


Subd. 1

Provides the following definitions:

  • “Master’s degree program” is a graduate level program at an accredited university leading to a master of arts or science degree in a content area directly related to the qualified teacher’s licensure field or in which the teacher provides instruction.  Programs that include pedagogy or a pedagogy component do not qualify.
  • “Qualified teacher” is a K-12 teacher holding a continuing license by the Minnesota Board of Teaching who began a master’s degree program after June 30, 2015 and completes the program in a taxable year.     
  • “Core content area” is the academic subject of reading, English or language arts, mathematics, science, foreign languages, civics and government, economics, arts, history, or geography.


Allows a credit of up to $2,500 for a qualified teacher who completes a master’s degree program in a taxable year.  The credit is available one time for each master’s degree program completed in a core content area.    


Provides that the credit is refundable and appropriates the amount necessary to pay refunds authorized under the bill.


Delays payment of the credit by providing that individuals who earned a qualifying master’s degree in 2015 or 2016 may claim the credit in tax year 2017, but not earlier.  These claims would not preclude a claim by the same qualified teacher for a master’s degree program earned in 2017.

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