Critical access dental clinics employee student loan payments income tax subtraction establishment provision

SF 2293 creates a new income tax subtraction for Minnesota employees working at critical access dental clinics. It allows employees to exclude from taxable income the student loan payments made by their employer (the clinic), as long as those payments meet specific IRS criteria under Section 127. This directly affects employees of clinics designated as "critical access dental providers" under Minnesota law (section 256B.76, subdivision 4). The provision takes effect for tax years beginning after December 31, 2025.