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S.F. No. 560 - K-12 education expense credit modification (as proposed to be amended by A-1)
Author: Senator Justin D. Eichorn
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: March 1, 2019


Section 1. Limitations. Modifies the income eligibility threshold for the K-12 education expense credit. Under current law, the credit is phased out based on household income and the number of qualifying children. For example, the credit phases out completely for taxpayers with one or two qualifying children if the taxpayer’s household income is greater than $37,500; at $39,500 for taxpayers with three qualifying children; and $41,500 for taxpayers with four qualifying children. “Household income” is generally federal adjusted gross income with some nontaxable income added back. Under the bill, the phaseout would begin at the federal income eligibility guideline for reduced-price lunch as of the July 1 of the taxable year. For the 2018-2019 school year, the income eligibility guideline for a family of four is $46,435.  

Section 2. Repealer. Repeals the definition of income used to calculate the credit. The definition is no longer necessary with modification to the income threshold in section 1.

Effective beginning in tax year 2019.

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