1.1 	A bill for an act
1.2 	relating to taxation; individual income; providing a refundable veterans nursing 
1.3 	home tax credit; proposing coding for new law in Minnesota Statutes, chapter 290.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. [290.0683] VETERANS NURSING HOME CREDIT.
1.6 		Subdivision 1.Credit allowed. (a) An eligible veteran or other individual who pays for 
1.7 	the eligible veteran to live in a nursing home is allowed a credit against the tax due under 
1.8 	this chapter. The credit equals 50 percent of the amount the individual paid for each qualified 
1.9 	month in which the eligible veteran lived in a nursing home. The maximum credit is $30,000 
1.10 	for married couples filing separate returns, and $60,000 for all other filers.
1.11 	(b) For a part-year resident, the credit must be allocated based on the percentage 
1.12 	calculated under section 290.06, subdivision 2c, paragraph (e).
1.13 		Subd. 2.Definitions. (a) For purposes of this section, the following terms have the 
1.14 	meanings given.
1.15 	(b) "Eligible veteran" means a Minnesota resident who:
1.16 	(1) meets the definition of veteran provided in section 197.447;
1.17 	(2) meets the eligibility requirements to reside in a Minnesota veterans home as provided 
1.18 	in section 198.01; and
1.19 	(3) has applied for admission to one or more Minnesota veterans homes and is on an 
1.20 	active waiting list.
2.1 	Eligible veteran does not include an individual who has been offered and declined placement 
2.2 	in a Minnesota veterans home.
2.3 	(c) "Nursing home" has the meaning given in section 144A.01, subdivision 5.
2.4 	(d) "Qualified month" means a month in which the eligible veteran does not receive 
2.5 	medical assistance under chapter 256B.
2.6 		Subd. 3.Credit refundable. If the amount of credit which the claimant is eligible to 
2.7 	receive under this section exceeds the claimant's tax liability under this chapter, the 
2.8 	commissioner shall refund the excess to the claimant.
2.9 		Subd. 4.Appropriation. An amount sufficient to pay the refunds required by this section 
2.10 	is appropriated from the general fund to the commissioner.

2.11 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
2.12 	31, 2018.