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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

Provision

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.
     

2

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.    
 

3

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

4

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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