Minnesota education credit eligible expenses expansion provision

SF 501 expands Minnesota's education tax credit to cover additional expenses for families with children enrolled in career and technical education (CTE) programs. It specifically adds eligible costs including transportation for CTE program participation, required student organization fees, and program-specific equipment (like tools or uniforms). The bill also clarifies that transportation expenses must be for non-profit providers adhering to civil rights laws. This change applies to tax returns filed for 2025 and later, directly benefiting Minnesota families using the credit for CTE program costs.