Bill > SF3392

This bill modifies eligibility requirements for homestead tax classifications and tax credits, with specific changes targeting documentation and citizenship status. For homestead applications, the bill prohibits county assessors from accepting individual taxpayer identification numbers (ITINs) from noncitizens who are undocumented or not lawfully present in the United States, effective for homestead applications filed in 2026. In the state's earned income tax credit and working family credit programs, the bill adds a provision that these credits are only available to noncitizen taxpayers and their qualifying children if they are documented and lawfully present in the United States, effective for taxable years beginning after December 31, 2024. The bill also makes some technical adjustments to the earned income credit, such as allowing credits for taxpayers without children who are between 19 and 65 years old and modifying income limitations. These changes aim to restrict certain tax benefits to individuals with documented legal status in the United States, potentially affecting immigrant communities' access to these tax programs.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF3392&ssn=0&y=2025