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

This bill updates Minnesota's individual income tax law to align with a recent federal expansion of the dependent care credit. It directly affects Minnesota taxpayers by allowing them to claim the enhanced federal credit on their state tax returns. The legislation amends state statutes to include the new federal provision and ensures the change applies retroactively to match the federal effective date. This adjustment ensures Minnesota taxpayers receive the same tax benefit for dependent care expenses as provided under federal law.