Credit for attaining a master's degree in licensure field modified to include a master's degree in special education.

HF 1802 modifies Minnesota's tax credit for teachers by expanding eligibility to include master's degrees in special education. It directly affects licensed Minnesota teachers pursuing advanced degrees in special education or core academic fields (like math or history). The key provision adds "special education" to the list of qualifying fields under the existing $2,500 annual tax credit, which covers tuition and materials paid out-of-pocket without employer reimbursement. The credit applies to degrees completed after June 2017, with the change effective for taxable years beginning after December 31, 2024.