Minnesota SF2293 establishes an income tax subtraction for student loan payments made by critical access dental clinics.

Minnesota SF2293 amends state tax law to allow a subtraction for student loan educational assistance payments made by critical access dental clinics. These payments, which are included in the definition of educational assistance under the Internal Revenue Code, are limited to amounts exceeding the specified limit. This provision is effective for taxable years beginning after December 31, 2025.

Minnesota SF2293 establishes an income tax subtraction for student loan payments made by critical access dental clinics.

Minnesota SF2293 amends state tax law to allow a subtraction for student loan educational assistance payments made by critical access dental clinics. These payments, which are included in the definition of educational assistance under the Internal Revenue Code, are limited to amounts exceeding the specified limit. This provision is effective for taxable years beginning after December 31, 2025.