18-year-old children allowed to qualify for Minnesota child credit.

HF 2302 amends Minnesota's tax code to allow 18-year-old children to qualify for the state child credit, expanding eligibility beyond the previous age limit. The bill removes the exclusion for individuals who turned 18 during the tax year by revising definitions in Minnesota Statutes sections 290.0661 and 290.0671. It directly affects 18-year-olds who meet other eligibility criteria for the credit, such as income and residency requirements. The change takes effect for tax years beginning after December 31, 2024.