Refundability removal of the child tax credit and working family credit

This bill removes the refundability of Minnesota's child tax credit and working family credit. It directly affects low-income families who currently receive these credits as cash refunds if their tax liability is less than the credit amount. The key change is that these credits will no longer be refundable - meaning families who owe no state income tax will no longer receive the credit as a payment, only as a reduction against tax liability. The bill repeals existing refundability provisions in Minnesota Statutes (sections 290.0661, subdivisions 6 and 8; and 290.0671, subdivision 4). It takes effect for taxable years beginning after December 31, 2024.