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HF 4621

Minnesota child tax credit amount increased.

2025-2026 Regular Session Introduced by Matt Norris and 3 co-sponsors

HF 4621 would raise the Minnesota Child Tax Credit, increasing the amount eligible families can reduce their state tax liability or receive as a refund.

Authors added Rehrauer and Norris
#childrenandminors #taxation-income
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WeVote Research Nonpartisan
Bill Summary · HF 4621

Summary of HF 4621 (Minnesota 2025-2026): Increase in Minnesota Child Tax Credit

Purpose and intent

HF 4621 proposes to increase the Minnesota Child Tax Credit (CTC). The bill is designed to provide greater after-tax income support to families with qualifying children by raising the amount of offset against state income taxes that eligible taxpayers can receive through the Minnesota CTC. The sponsors listed include Matt Norris, Lucy Rehm, Kari Rehrauer, and Kristi Pursell, with Rehrauer and Norris added to the authors on April 7, 2026.

Key provisions and changes

  • Increase to the Minnesota Child Tax Credit amount: The central change is an upward adjustment to the amount of the credit available to eligible taxpayers with qualifying children. The exact dollar amount of the increase is not specified in the provided summary, but the bill’s title and action history indicate a deliberate expansion of the credit.

  • Eligibility and interaction with other credits: While details are not provided in the summary, as a state tax credit, HF 4621 would typically define:

    • Eligible taxpayers (e.g., residents and filers with qualifying dependents, likely with income thresholds or stage limits).
    • Whether the credit is fully refundable or partially refundable, and how it interacts with other Minnesota tax credits and the federal child tax credit.

  • Administration and implementation: The bill would establish the administration of the increased credit by the Minnesota Department of Revenue, including:

    • How taxpayers claim the credit (likely via annual income tax returns).
    • Any required forms, schedules, or documentation to verify qualifying children.

  • Effective date and phase-in (if any): The bill would specify when the increased credit takes effect (e.g., for tax year 2025, 2026, or a future year) and whether there is a phase-in, cap, or sunset provision. The provided information does not include these dates.

Affected parties

  • Minnesota taxpayers with qualifying children: Primary beneficiaries who would see a larger credit reducing state income tax liability or increasing refund amounts, depending on whether the credit is refundable.

  • Minnesota Department of Revenue (DOR): Responsible for administering and implementing the expanded credit, including updating tax forms and guidance.

  • Dependent children/youth in households with qualifying families: Indirect beneficiaries through increased financial support to their families.

Procedural and timeline aspects

  • Legislative status:

    • Introduced and read for the first time on March 25, 2026, and referred to the Taxes committee.
    • On April 7, 2026, authorship additions were recorded (Rehrauer and Norris added as authors).

  • Next steps in legislature: The bill would proceed through committee hearings (Taxes), potential amendments, and votes in the Minnesota Legislature, followed by passage to the governor for signature to become law. If enacted, implementation would follow the bill’s specified effective date.

Notes for readers

  • The summary above reflects the bill’s stated title and action history. For precise provisions (e.g., exact dollar amounts, income thresholds, refundability, interaction with federal credits, and effective dates), the full text of HF 4621 and any fiscal notes or author analyses should be consulted once available.

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

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