Minnesota SF5177: Tax credit establishment for employer-provided child care expenses

What the bill says

A bill for an act relating to taxation; income and corporate franchise; establishing a tax credit for employer-provided child care expenses; proposing coding for new law in Minnesota Statutes, chapter 290.

From the introduced text, April 16, 2026:

A bill for an act relating to taxation; income and corporate franchise; establishing a tax credit for employer-provided child care expenses; proposing coding for new law in Minnesota Statutes, chapter 290. Section 1. new text begin [ADDED: [290.0687] EMPLOYER-PROVIDED CHILD CARE CREDIT.] new text end new text begin [ADDED: Subdivision 1.] new text end new text begin [ADDED: Definition.] new text end new text begin [ADDED: (a) For purposes of this section, the following terms have the meanings given.] new text end new text begin [ADDED: (b) "Employer" has the meaning given in section 290.92, clause (4).] new text end new text begin [ADDED: (c) "Internal Revenue Code" means the Internal Revenue Code as amended through July 4, 2025.] new text end new text begin [ADDED: Subd. 2.] new text end new text begin [ADDED: Credit allowed.] new text end new text begin [ADDED: (a) An employer is allowed a credit against the taxes imposed under this chapter, subject to allocation under subdivision 3, equal to ..... percent of the amount of the credit allowed under section 45F of the Internal Revenue Code, except the credit under this section is limited to credits allowed based on qualified child care expenses or qualified child care resource and referral expenditures that were paid or incurred in Minnesota.] new text end new text …

Read the full official text

Sponsors

• Aric Putnam (D) · primary sponsor

Latest actions

1. April 20, 2026: Referred to Taxes
2. April 20, 2026: Introduction and first reading

Common questions

What is SF5177?

SF5177 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Tax credit establishment for employer-provided child care expenses.

What does SF5177 do?

In its own words: A bill for an act relating to taxation; income and corporate franchise; establishing a tax credit for employer-provided child care expenses; proposing coding for new law in Minnesota Statutes, chapter 290.

What is the status of SF5177?

In committee as of April 20, 2026. Latest action: Referred to Taxes (April 20, 2026).

Who sponsored SF5177?

Aric Putnam (D).

Where is the official record for SF5177?

On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=SF5177&y=2025&ssn=0&b=senate