Minnesota Statutes Various State Taxes and Programs (Ch. 289A-295) § 290.0686. Credit for attaining master's degree in teacher's licensure field

Subdivision 1. Definitions.  (a) For purposes of this section, the following terms have the meanings given them.

(b) “Master's degree program” means a graduate-level program at an accredited university leading to a master of arts or science degree in a core content area directly related to a qualified teacher's licensure field.  The master's degree program may not include pedagogy or a pedagogy component.  To be eligible under this credit, a licensed elementary school teacher must pursue and complete a master's degree program in a core content area in which the teacher provides direct classroom instruction.

(c) “Qualified teacher” means a person who:

(d) “Core content area” means the academic subject of reading, English or language arts, mathematics, science, foreign languages, civics and government, economics, arts, history, or geography.

Subd. 2. Credit allowed.  (a) An individual who is a qualified teacher is allowed a credit against the tax imposed under this chapter.  The credit equals the lesser of $2,500 or the amount the individual paid for tuition, fees, books, and instructional materials necessary to completing the master's degree program and for which the individual did not receive reimbursement from an employer or scholarship.

(b) For a nonresident or a part-year resident, the credit under this subdivision must be allocated based on the percentage calculated under section 290.06, subdivision 2c, paragraph (e).

(c) A qualified teacher may claim the credit in this section only one time for each master's degree program completed in a core content area.