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HF 4322·MN·house

Individual income tax conformed to federal expansion of dependent care credit.

IntroducedFiled Mar 16, 2026
Sponsor: Zeleznikar
Latest Action

Introduction and first reading, referred to Taxes

Mar 16, 2026

Summary

The bill amends Minnesota Statutes to expand the definition of the Internal Revenue Code so it includes the new federal dependent‑care credit provisions. It sets the amendment to take effect the day after enactment, with the federal changes applied retroactively as they were for federal purposes. This alignment ensures state tax rules follow the updated federal credit.

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