Availability removal to claim the working family credit with an ITIN

This bill (SF 2102) amends Minnesota Statutes to remove eligibility for the state's Working Family Credit for taxpayers who use an Individual Taxpayer Identification Number (ITIN) instead of a Social Security number. It directly affects non-citizen or undocumented immigrant taxpayers who qualify for the federal Earned Income Tax Credit (EITC) but lack a Social Security number. The key provision changes Section 290.0671 of Minnesota law to require a Social Security number for claiming the credit, effectively barring ITIN holders from accessing this state tax benefit. The change applies to tax years beginning after December 31, 2024, and does not alter the credit amount or other eligibility rules.