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S.F. No. 3478 - Citizenship credit (as proposed to be amended by A-1)
Author: Senator Foung Hawj
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: April 18, 2016


This bill authorizes a refundable income tax credit of $700 per individual for qualified expenses incurred in connection with the citizenship application process.  The credit is allowed if the taxpayers’ total income (between the individual and spouse) is equal to or below 200 percent of the federal poverty guideline.  The credit may be claimed for the taxpayer, spouse, and qualifying dependents.  The credit is not allowed to individuals eligible to be claimed as dependents, nor to individuals who qualify for a federal waiver of citizenship expenses.  Effective beginning in tax year 2016.

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