Bill > HF3232

This bill modifies eligibility requirements for certain tax programs by making changes to homestead classification and tax credits. For homestead applications, the bill prohibits county assessors from accepting individual taxpayer identification numbers (ITINs) from undocumented or unlawfully present non-U.S. citizens, which will take effect for homestead applications filed in 2026. Regarding tax credits, specifically the Earned Income Tax Credit (EITC), the bill adds a provision that taxpayers and qualifying children who are non-citizens can only claim the credit if they are documented and lawfully present in the United States. The bill also adjusts the working family credit calculation, maintaining the existing structure of the credit but adding restrictions on citizenship status. These changes will apply to taxable years beginning after December 31, 2024, and aim to more strictly define eligibility for tax benefits based on immigration status. The modifications impact how non-citizens can access homestead classifications and certain tax credits in Minnesota, potentially limiting benefits for undocumented individuals.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF3232&ssn=0&y=2025