1.1 	A bill for an act
1.2 	relating to taxation; individual income; allowing a credit for certain expenses of 
1.3 	teachers; amending Minnesota Statutes 2016, section 290.06, by adding a 
1.4 	subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2016, section 290.06, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 37.Credit for teacher expenses. (a) A credit is allowed against the tax imposed 
1.9 	under this chapter equal to 50 percent of the amount that the taxpayer is allowed to deduct 
1.10 	under section 62(a)(2)(D) of the Internal Revenue Code, as amended through December 
1.11 	31, 2015, for the taxable year.
1.12 	(b) If the credit allowed under this subdivision exceeds the liability for tax under this 
1.13 	chapter, the commissioner shall pay the excess as a refund to the taxpayer.
1.14 	(c) An amount sufficient to pay the refunds required by this subdivision is appropriated 
1.15 	from the general fund to the commissioner of revenue.
1.16 	(d) For a nonresident or part-year resident, the credit determined under paragraph (a) 
1.17 	must be allocated using the percentage calculated under subdivision 2c, paragraph (e).

1.18 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
1.19 	31, 2016.