Individual income tax; eligible expenses for the Minnesota education credit expanded.

HF 968 expands Minnesota's education tax credit by adding new eligible expenses for families with children in career and technical education programs. It allows tax credit claims for transportation costs related to these programs (section 2.15), required student organization fees (2.21), and specialized equipment not covered by existing textbook provisions (2.23-2.24). This directly affects Minnesota taxpayers with dependents enrolled in approved career and technical education programs. The credit now covers expenses beyond standard tuition and textbooks, including program-specific transportation and materials. The changes take effect for taxable years beginning after December 31, 2024.