Credit provision for attendance at a nonpublic school

SF 1554 creates a tax credit for Minnesota taxpayers who enroll children in qualifying nonpublic schools. The credit equals the number of qualifying children (meeting IRS criteria and attending full-time at a nonpublic school that meets state attendance requirements) multiplied by a formula allowance. Taxpayers can claim the credit only if they owe state income tax, with strict rules preventing double claims (only one parent per child) and requiring documentation for noncustodial parents. The credit applies to taxable years beginning after December 31, 2024, and cannot be used to pay past-due taxes or penalties.