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S.F. No. 524 - Credit for Attaining Master’s Degree in Licensure Field
Author: Senator Eric R. Pratt
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: February 28, 2017


This bill provides a $2,500 refundable credit for teachers who obtain a master’s degree in their field of licensure, effective beginning in tax year 2017.

Section 1


Subd. 1

Provides the following definitions:

  • “Master’s degree program” is a graduate level program at an accredited university leading to a master of arts or science degree in a content area directly related to the qualified teacher’s licensure field or in which the teacher provides instruction.  Programs that include pedagogy or a pedagogy component do not qualify.
  • “Qualified teacher” is a K-12 teacher holding a continuing license by the Minnesota Board of Teaching who began a master’s degree program after June 30, 2017 and completes the program during the taxable year.     
  • “Core content area” is the academic subject of reading, English or language arts, mathematics, science, foreign languages, civics and government, economics, arts, history, or geography.

Subd. 2

Allows a credit of up to $2,500 for a qualified teacher who completes a master’s degree program in a taxable year.  The credit is available one time for each master’s degree program completed in a core content area.  

Subd. 3

Provides that the credit is refundable and appropriates the amount necessary to pay refunds authorized under the bill.


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