Minnesota SF 1114: Occupation tax credit provision

Bill Text

1.1 A bill for an act​
1.2 relating to taxation; individual income; establishing a refundable credit for certain​
1.3 home care providers; amending Minnesota Statutes 2024, section 256B.0911,​
1.4 subdivision 15; proposing coding for new law in Minnesota Statutes, chapter 290.​
1.5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:​
1.6 Section 1. Minnesota Statutes 2024, section 256B.0911, subdivision 15, is amended to​
1.7 read:​
1.8 Subd. 15.Long-term care consultation team.(a) Each county board of commissioners​
1.9 shall establish a long-term care consultation team. Two or more counties may collaborate​
1.10 to establish a joint local long-term care consultation team or teams.​
1.11 (b) Each lead agency shall establish and maintain a team of certified assessors qualified​
1.12 under subdivision 13. Each team member is responsible for providing consultation with​
1.13 other team members upon request. The team is responsible for providing long-term care​
1.14 consultation services to all persons located in the county who request the services, regardless​
1.15 of eligibility for Minnesota health care programs. The team of certified assessors must​
1.16 include, at a minimum:​
1.17 (1) a social worker; and​
1.18 (2) a public health nurse or registered nurse.​
1.19 (c) The commissioner shall allow arrangements and make recommendations that​
1.20 encourage counties and Tribes to collaborate to establish joint local long-term care​
1.21 consultation teams to ensure that long-term care consultations are done within the timelines​
1​Section 1.​
25-02148 as introduced​01/31/25 REVISOR EAP/ES​
SENATE​
STATE OF MINNESOTA​
S.F. No. 1114​NINETY-FOURTH SESSION​
(SENATE AUTHORS: HAUSCHILD, Hoffman and Kupec)​
OFFICIAL STATUS​D-PG​DATE​
Introduction and first reading​312​02/06/2025​
Referred to Taxes​

2.1 and parameters of the service. This includes coordinated service models as required in​
2.2 subdivision 1, paragraph (c).​
2.3 (d) For applicants for a credit under section 290.0696, the team must certify in accordance​
2.4 with procedures established by the commissioner that the care provided by the caregiver:​
2.5 (1) qualifies as either community first services and supports under section 256B.85 or​
2.6 personal care assistance services described in section 256B.0625, subdivision 19a, without​
2.7 regard to whether the recipient qualifies for medical assistance under chapter 256B;​
2.8 (2) is needed and provided in person on a daily basis; and​
2.9 (3) is appropriate based on the service recipient's needs and is likely to delay or avoid​
2.10 transferring the person to an out-of-home placement.​
2.11 EFFECTIVE DATE.This section is effective January 1, 2026.​
2.12 Sec. 2. [290.0696] MINNESOTA HOME CAREGIVER CREDIT.​
2.13 Subdivision 1.Definitions.(a) For purposes of this section, the following terms have​
2.14 the meanings given.​
2.15 (b) "Caregiver" means an individual who provides unpaid assistance on a daily basis​
2.16 that qualifies as either community first services and supports under section 256B.85, or​
2.17 personal care assistance services under section 256B.0625, subdivision 19a, to a service​
2.18 recipient, except the individual may provide the assistance in the individual's principal​
2.19 residence.​
2.20 (c) "Family member" means:​
2.21 (1) a spouse or domestic partner;​
2.22 (2) a child, including a biological, adopted, or foster child, a stepchild, or a child to​
2.23 whom the applicant stands in loco parentis, is a legal guardian, or is a de facto parent;​
2.24 (3) a parent or legal guardian of the caregiver;​
2.25 (4) a sibling;​
2.26 (5) a grandchild;​
2.27 (6) a grandparent or spouse's grandparent;​
2.28 (7) a son-in-law or daughter-in-law; and​
2​Sec. 2.​
25-02148 as introduced​01/31/25 REVISOR EAP/ES​

3.1 (8) an individual who has a relationship with the caregiver that creates an expectation​
3.2 and reliance that the caregiver care for the individual, whether or not the caregiver and the​
3.3 individual reside together.​
3.4 (d) "Grandchild" means a child of the caregiver's child.​
3.5 (e) "Grandparent" means a parent of the caregiver's parent.​
3.6 (f) "Parent" means the biological, adoptive, de facto, or foster parent, stepparent, or legal​
3.7 guardian of a caregiver or the caregiver's spouse, or an individual who stood in loco parentis​
3.8 to the caregiver when the caregiver was a child.​
3.9 (g) "Service recipient" means an individual who:​
3.10 (1) is a family member of the caregiver;​
3.11 (2) does not reside in a setting licensed or registered by the commissioners of health or​
3.12 human services; and​
3.13 (3) has been screened by a county long-term care consultation team and determined by​
3.14 that team to be eligible for placement in a nursing home or other long-term care facility.​
3.15 Subd. 2.Credit allowed; maximum credit.(a) An individual is allowed a credit against​
3.16 the tax imposed by this chapter equal to $200 for each month during the tax year that the​