Minnesota Senate Bill SF249

Minnesota 2025-2026 Regular Session

• Introduced: 1/16/25
• Refer: 1/16/25

Caption

Credit modification for attaining a master's degree in licensure field to include a master's degree in special education

Summary

SF249 amends Minnesota’s individual income tax credit for teachers who earn a master’s degree in their licensure field. The bill expands the existing credit so that a qualifying teacher may also claim it for completing a master’s degree in special education, not just in a core content area directly tied to the teacher’s classroom instruction. The credit remains limited to the lesser of $2,500 or the teacher’s qualifying out-of-pocket costs for tuition, fees, books, and instructional materials, excluding amounts reimbursed by an employer or scholarship. To qualify, a teacher must hold the required Minnesota teaching license when beginning the program and when completing it, must have started the master’s program after June 30, 2017, and must complete the program in the taxable year. The bill also clarifies that the credit may be claimed only once for each qualifying master’s degree program and applies to both residents and nonresidents, with part-year and nonresident credits prorated under existing Minnesota tax rules. The effective date is for taxable years beginning after December 31, 2024.

Impact

The bill would amend Minnesota Statutes section 290.0686, broadening eligibility for an existing teacher education tax credit to include master’s degrees in special education. This change would affect individual income tax liability for qualified teachers and could reduce state tax revenue to the extent more teachers claim the credit or existing claimants qualify under the expanded definition. It does not create a new credit amount, but it expands the pool of eligible educational programs and teachers, particularly those pursuing special education licensure-related graduate study.

Sentiment

Based on the bill text and available context, the measure appears generally supportive of teachers and special education workforce development. There are no recorded committee transcripts or votes in the provided material, so no formal debate or opposition is documented here. The bill’s authorship and narrow scope suggest a targeted, policy-oriented proposal rather than a controversial tax overhaul.

Contention

The main policy question raised by the bill is whether the teacher master’s degree credit should be extended beyond core content areas to include special education programs. Supporters would likely view this as a way to encourage more educators to pursue special education credentials, while any concerns would likely center on the fiscal cost of expanding tax credit eligibility and whether the credit should be limited to classroom content areas. No specific objections or opposing viewpoints are included in the provided record.