Credit modification for attaining a master's degree in licensure field to include a master's degree in special education

This bill amends Minnesota's tax credit for teachers by expanding eligibility to include master's degrees in special education. It directly affects licensed teachers pursuing advanced degrees in special education fields, such as those focusing on developmental disabilities, autism spectrum disorders, or learning disabilities. The key change adds "special education" to the list of qualifying fields under the existing $2,500 tax credit, which covers tuition and related costs for eligible degrees completed after June 2017. The credit remains capped at the lesser of $2,500 or actual qualified expenses, and can only be claimed once per degree. The change takes effect for tax years beginning after December 31, 2024.