Bill Text: MN HF3235 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Internship credit modified.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2014-03-20 - Introduction and first reading, referred to Taxes [HF3235 Detail]
Download: Minnesota-2013-HF3235-Introduced.html
1.2relating to taxation; modifying the internship credit; amending Minnesota
1.3Statutes 2013 Supplement, section 136A.129, subdivisions 1, 3, 5.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2013 Supplement, section 136A.129, subdivision 1,
1.6is amended to read:
1.7 Subdivision 1. Definitions. (a) For the purposes of this section, the terms defined in
1.8this subdivision have the meanings given to them.
1.9(b) "Eligible employer" means a taxpayer under section290.01 with employees
1.10located in greater Minnesota.
1.11(c) "Eligible institution" means a Minnesota public postsecondary institution or
1.12a Minnesota private, nonprofit, baccalaureate, or graduate degree-granting college or
1.13university.
1.14(d) "Eligible student" means a student enrolled in an eligible institution who has
1.15completed one-half of the credits necessary for the respective degree or certification,
1.16including a graduate degree.
1.17(e) "Greater Minnesota" means the area of the state outside of the counties of Anoka,
1.18Carver, Chisago, Dakota, Hennepin, Isanti, Ramsey, Scott, Sherburne, Washington, and
1.19Wright.
1.20EFFECTIVE DATE.This section is effective the day following final enactment.
1.21 Sec. 2. Minnesota Statutes 2013 Supplement, section 136A.129, subdivision 3, is
1.22amended to read:
2.1 Subd. 3. Program components. (a) An intern must be an eligible student who has
2.2been admitted to a major program that is related to the intern experience as determined
2.3by the eligible institution.
2.4(b) To participate in the program, an eligible institution must:
2.5(1) enter into written agreements with eligible employers to provide internships that
2.6are at least 12 weeks long and located in greater Minnesota;
2.7(2) determine that the work experience of the internship is related to the eligible
2.8student's course of study; and
2.9(3) provide academic credit for the successful completion of the internship or ensure
2.10that it fulfills requirements necessary to complete a vocational technical education program.
2.11(c) To participate in the program, an eligible employer must enter into a written
2.12agreement with an eligible institution specifying that the intern:
2.13(1) would not have been hired without the tax credit described in subdivision 4;
2.14(2) did not work for the employer in the same or a similar job prior to entering
2.15the agreement;
2.16(3) does not replace an existing employee;
2.17(4) has not previously participated in the program;
2.18(5) will be employed at a location in greater Minnesota;
2.19(6) will be paid at least minimum wage for a minimum of 16 hours per week for a
2.20period of at least12 eight weeks; and
2.21(7) will be supervised and evaluated by the employer.
2.22(d) The written agreement between the eligible institution and the eligible employer
2.23must certify a credit amount to the employer, not to exceed $2,000 per intern. The total
2.24dollar amount of credits that an eligible institution certifies to eligible employers in a
2.25calendar year may not exceed the amount of its allocation under subdivision 4.
2.26(e) Participating eligible institutions and eligible employers must report annually to
2.27the office. The report must include at least the following:
2.28(1) the number of interns hired;
2.29(2) the number of hours and weeks worked by interns; and
2.30(3) the compensation paid to interns.
2.31(f) An internship required to complete an academic program does not qualify for the
2.32greater Minnesota internship program under this section.
2.33EFFECTIVE DATE.This section is effective the day following final enactment.
2.34 Sec. 3. Minnesota Statutes 2013 Supplement, section 136A.129, subdivision 5, is
2.35amended to read:
3.1 Subd. 5. Reports to the legislature. (a) By February 1,2015 2016, the office
3.2and the Department of Revenue shall report to the legislature on the greater Minnesota
3.3internship program. The report must include at least the following:
3.4(1) the number and dollar amount of credits allowed;
3.5(2) the number of interns employed under the program; and
3.6(3) the cost of administering the program.
3.7(b) By February 1,2016 2017, the office and the Department of Revenue shall
3.8report to the legislature with an analysis of the effectiveness of the program in stimulating
3.9businesses to hire interns and in assisting participating interns in finding permanent
3.10career positions. This report must include the number of students who participated in the
3.11program who were subsequently employed full-time by the employer.
1.3Statutes 2013 Supplement, section 136A.129, subdivisions 1, 3, 5.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2013 Supplement, section 136A.129, subdivision 1,
1.6is amended to read:
1.7 Subdivision 1. Definitions. (a) For the purposes of this section, the terms defined in
1.8this subdivision have the meanings given to them.
1.9(b) "Eligible employer" means a taxpayer under section
1.10located in greater Minnesota.
1.11(c) "Eligible institution" means a Minnesota public postsecondary institution or
1.12a Minnesota private, nonprofit, baccalaureate, or graduate degree-granting college or
1.13university.
1.14(d) "Eligible student" means a student enrolled in an eligible institution who has
1.15completed one-half of the credits necessary for the respective degree or certification,
1.16including a graduate degree.
1.17(e) "Greater Minnesota" means the area of the state outside of the counties of Anoka,
1.18Carver, Chisago, Dakota, Hennepin, Isanti, Ramsey, Scott, Sherburne, Washington, and
1.19Wright.
1.20EFFECTIVE DATE.This section is effective the day following final enactment.
1.21 Sec. 2. Minnesota Statutes 2013 Supplement, section 136A.129, subdivision 3, is
1.22amended to read:
2.1 Subd. 3. Program components. (a) An intern must be an eligible student who has
2.2been admitted to a major program that is related to the intern experience as determined
2.3by the eligible institution.
2.4(b) To participate in the program, an eligible institution must:
2.5(1) enter into written agreements with eligible employers to provide internships that
2.6are at least 12 weeks long and located in greater Minnesota;
2.7(2) determine that the work experience of the internship is related to the eligible
2.8student's course of study; and
2.9(3) provide academic credit for the successful completion of the internship or ensure
2.10that it fulfills requirements necessary to complete a vocational technical education program.
2.11(c) To participate in the program, an eligible employer must enter into a written
2.12agreement with an eligible institution specifying that the intern:
2.13(1) would not have been hired without the tax credit described in subdivision 4;
2.14(2) did not work for the employer in the same or a similar job prior to entering
2.15the agreement;
2.16(3) does not replace an existing employee;
2.17(4) has not previously participated in the program;
2.18(5) will be employed at a location in greater Minnesota;
2.19(6) will be paid at least minimum wage for a minimum of 16 hours per week for a
2.20period of at least
2.21(7) will be supervised and evaluated by the employer.
2.22(d) The written agreement between the eligible institution and the eligible employer
2.23must certify a credit amount to the employer, not to exceed $2,000 per intern. The total
2.24dollar amount of credits that an eligible institution certifies to eligible employers in a
2.25calendar year may not exceed the amount of its allocation under subdivision 4.
2.26(e) Participating eligible institutions and eligible employers must report annually to
2.27the office. The report must include at least the following:
2.28(1) the number of interns hired;
2.29(2) the number of hours and weeks worked by interns; and
2.30(3) the compensation paid to interns.
2.31(f) An internship required to complete an academic program does not qualify for the
2.32greater Minnesota internship program under this section.
2.33EFFECTIVE DATE.This section is effective the day following final enactment.
2.34 Sec. 3. Minnesota Statutes 2013 Supplement, section 136A.129, subdivision 5, is
2.35amended to read:
3.1 Subd. 5. Reports to the legislature. (a) By February 1,
3.2and the Department of Revenue shall report to the legislature on the greater Minnesota
3.3internship program. The report must include at least the following:
3.4(1) the number and dollar amount of credits allowed;
3.5(2) the number of interns employed under the program; and
3.6(3) the cost of administering the program.
3.7(b) By February 1,
3.8report to the legislature with an analysis of the effectiveness of the program in stimulating
3.9businesses to hire interns and in assisting participating interns in finding permanent
3.10career positions. This report must include the number of students who participated in the
3.11program who were subsequently employed full-time by the employer.
