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HF4322 • 2026

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

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

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Zeleznikar, Davids, Johnson, W., Nadeau, Myers
Last action
2026-03-16
Official status
Introduction and first reading, referred to Taxes
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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

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

What This Bill Does

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

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-03-16 House

    Introduction and first reading, referred to Taxes

Official Summary Text

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

Current Bill Text

Read the full stored bill text 
A bill for an act

relating to taxation; individual income; conforming to the federal expansion of the

dependent care credit; amending Minnesota Statutes 2024, section 290.01,

subdivision 31.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 290.01, subdivision 31, is amended to read:

Subd. 31.

Internal Revenue Code.

Unless specifically defined otherwise, "Internal

Revenue Code" means the Internal Revenue Code of 1986, as amended through May 1,

2023
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, except it also includes section 70405 of Public Law 119-21, the expansion of the

dependent care credit
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. Internal Revenue Code also includes any uncodified provision in

federal law that relates to provisions of the Internal Revenue Code that are incorporated

into Minnesota law.

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EFFECTIVE DATE.

new text end

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This section is effective the day following final enactment, except

the changes incorporated by federal changes are effective retroactively at the same time the

changes were effective for federal purposes.

new text end