Minnesota HF1974 establishes an income tax subtraction for student loan payments made by critical access dental clinics.

Minnesota HF1974 amends state tax law to allow a subtraction for student loan payments made by critical access dental clinics. These payments, defined as employer contributions to an employee's education loan, are subtracted from taxable income. The bill specifies that this subtraction applies to taxable years beginning after December 31, 2025.

Minnesota HF1974 establishes an income tax subtraction for student loan payments made by critical access dental clinics.

Minnesota HF1974 amends state tax law to allow a subtraction for student loan payments made by critical access dental clinics. These payments, defined as employer contributions to an employee's education loan, are subtracted from taxable income. The bill specifies that this subtraction applies to taxable years beginning after December 31, 2025.