Minnesota legislation · 94th Legislature 2025-2026
Minnesota HF495: Day care costs paid by the taxpayer provided a subtraction.
Status: In committee, March 25, 2026
What the bill says
A bill for an act relating to taxation; individual income; providing a subtraction for day care costs paid by the taxpayer; amending Minnesota Statutes 2024, section 290.0132, by adding a subdivision.
From the engrossed text, March 25, 2026:
A bill for an act relating to taxation; individual income; providing a subtraction for day care costs paid by the taxpayer; amending Minnesota Statutes 2024, section 290.0132, by adding a subdivision. Section 1. Minnesota Statutes 2024, section 290.0132, is amended by adding a subdivision to read: new text begin [ADDED: Subd. 40.] new text end new text begin [ADDED: Day care costs.] new text end new text begin [ADDED: (a) The amount of day care costs is a subtraction.] new text end new text begin [ADDED: (b) For the purposes of this subdivision:] new text end new text begin [ and] new text end new text begin [ADDED: (2) "licensed child care program" means a child care center or family or group family child care licensed under chapter 142B.] new text end new text begin [ADDED: (c) The subtraction under this subdivision is limited to the amount paid in excess of the amount of dependent care assistance the taxpayer excluded from gross income under section 129 of the Internal Revenue Code.] new text end new text begin [ADDED: EFFECTIVE DATE.] new text end new text begin [ADDED: This section is effective for taxable years beginning after December 31, 2025.] new text end
Sponsors
- Nolan West (R) · primary sponsor
- Natalie Zeleznikar (R)
- Pam Altendorf (R)
- Bjorn Olson (R)
- Carla J. Nelson (R, 24)
- Danny Nadeau (R)
- Joe McDonald (R)
- Krista Knudsen (R)
- Cal Warwas (R)
- Wayne Johnson (R, 41A)
Latest actions
- : Committee report, to adopt as amended and re-refer to Taxes
- : Author added Johnson, W.
- : Motion to recall and re-refer, motion prevailed Children and Families Finance and Policy
- : Author added Warwas
- : Author added Knudsen
- : Introduction and first reading, referred to Taxes
Common questions
- What is HF495?
- HF495 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Day care costs paid by the taxpayer provided a subtraction.
- What does HF495 do?
- In its own words: A bill for an act relating to taxation; individual income; providing a subtraction for day care costs paid by the taxpayer; amending Minnesota Statutes 2024, section 290.0132, by adding a subdivision.
- What is the status of HF495?
- In committee as of March 25, 2026. Latest action: Committee report, to adopt as amended and re-refer to Taxes (March 25, 2026).
- Who sponsored HF495?
- Nolan West (R), with 9 co-sponsors.
- Where is the official record for HF495?
- On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=HF0495&y=2025&ssn=0&b=house
Source: official Minnesota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.