1.1 	A bill for an act
1.2 	relating to taxation; individual income; establishing a subtraction for in-home day 
1.3 	care providers;amending Minnesota Statutes 2018, section 290.0132, by adding 
1.4 	a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2018, section 290.0132, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 30.Subtraction for in-home day care income. (a) 20 percent of a taxpayer's 
1.9 	qualified in-home day care income is a subtraction.
1.10 	(b) For the purposes of this subdivision:
1.11 	(1) "in-home day care" means a licensed family day care or group family day care, as 
1.12 	defined in Minnesota Rules, part 9502.0315, subparts 11 and 13;
1.13 	(2) "net earnings from self-employment" has the meaning given in section 1402 of the 
1.14 	Internal Revenue Code; and
1.15 	(3) "qualified in-home day care income" means a taxpayer's net earnings from 
1.16 	self-employment from an in-home day care.

1.17 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
1.18 	31, 2019.