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SF 1852

Dependent care credit expansion

2025-2026 Regular Session Introduced by Liz Boldon and 3 co-sponsors

Expands Minnesota’s dependent care credit to help more families offset caregiving costs and enable parents to work.

Referred to Taxes
#taxation #taxation-income
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WeVote Research Nonpartisan
Bill Summary · SF 1852

Summary of SF 1852 – Dependent care credit expansion

Overview

SF 1852, titled “Dependent care credit expansion,” is a Minnesota Senate bill introduced on February 24, 2025. The bill is currently referred to the Taxes committee. A companion measure exists in the House as HF 1384. The title indicates an expansion of Minnesota’s dependent care credit, a credit against state income tax intended to help families offset expenses for caring for dependents so that parents or guardians can work or participate in approved activities.

Status and history

  • Introduced: February 24, 2025
  • Senate status: Referred to Taxes (no further actions listed yet)
  • House companion: HF 1384
  • This is an early-stage bill; no fiscal notes, amendments, or detailed provisions are provided in the summary available.

What the bill would do (provisions not detailed in the provided text)

The available information does not include the bill’s specific provisions. Therefore, exact changes to the dependent care credit (such as new credit percentages, income thresholds, eligible expenses, dependent age limits, refundability, or indexing to inflation) are not specified here. The bill’s title suggests an expansion, which in practice could involve any combination of:
- Increasing the maximum credit amount
- Expanding eligibility to more families or dependents
- Lowering required income thresholds for eligibility
- Broadening the list of qualified care expenses
- Making the credit refundable or providing a larger after-tax benefit
- Indexing parameters to inflation

Note: These are common features in dependent care credit expansions but are not confirmed for SF 1852 based on the information provided.

Affected parties

  • Minnesota individual taxpayers who claim or would claim the dependent care credit
  • Families with dependent care expenses, particularly those balancing work or education with caregiving
  • Child care providers and related employers, to the extent the credit affects demand or reporting
  • State revenue and budget considerations, due to anticipated changes in tax liability and potential fiscal impact

Procedural timeline and next steps

  • Next anticipated steps (pending text): The Senate Taxes committee would typically hold hearings, review fiscal notes, consider amendments, and vote the bill to move it to the full Senate for consideration. The companion House bill would follow a parallel process in the House.
  • For the most complete understanding, retrieve the enacted text of SF 1852 and HF 1384, along with any fiscal notes and analysis, once released.

Related bill

  • HF 1384 (House companion)

If you’d like, I can incorporate the exact provisions and fiscal impact once the bill text and fiscal notes are publicly available, and generate a more detailed provision-by-provision summary.

Compiled from official sources — confirm details with the bill’s official record.

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