Dependent care credit expansion

SF 1852 expands Minnesota's dependent care credit to make it more accessible for families. It directly affects Minnesota taxpayers with qualifying dependent care expenses, particularly parents of young children. Key provisions include establishing a new "Great Start child care credit" for infants under one year, allowing deemed expenses for care provided in licensed family day care homes operated by parents, and simplifying documentation requirements. The bill adjusts credit calculations to exclude certain support programs from dependency determinations and clarifies income thresholds for eligibility. These changes aim to increase the credit amount available for eligible families with childcare costs.