.................... moves to amend H. F. No. 313 as follows:
Delete everything after the enacting clause and insert:
"Section 1. Minnesota Statutes 2006, section 256B.0911, subdivision 3, is amended to
Subd. 3. Long-term care consultation team.
(a) A long-term care consultation
team shall be established by the county board of commissioners. Each local consultation
team shall consist of at least one social worker and at least one public health nurse from
their respective county agencies. The board may designate public health or social services
as the lead agency for long-term care consultation services. If a county does not have a
public health nurse available, it may request approval from the commissioner to assign a
county registered nurse with at least one year experience in home care to participate on
the team. Two or more counties may collaborate to establish a joint local consultation
team or teams.
(b) The team is responsible for providing long-term care consultation services to
all persons located in the county who request the services, regardless of eligibility for
Minnesota health care programs.
1.17 (c) For applicants for a credit under section
290.0678, the team must certify in
1.18accordance with procedures established by the commissioner that the care provided by
1.20 (1) qualifies as personal care assistant services under section
1.22 (2) is needed and provided in person on a daily basis; and
1.23 (3) is appropriate based on the service recipient's needs and is likely to delay or
1.24avoid transferring the person to an out-of-home placement.
Sec. 2. [290.0678] MINNESOTA HOME CARE CREDIT.
2.1 Subdivision 1. Definitions. The terms used in this section have the following
2.2meanings unless otherwise provided for by text.
2.3 Subd. 2. Caregiver. "Caregiver" means an individual who provides unpaid
2.4assistance on a daily basis that qualifies as personal care assistant services under section
2.5256B.0655, subdivision 2, to a service recipient in either the individual's principal
2.6residence or the service recipient's principal residence.
2.7 Subd. 3. Service recipient. "Service recipient" means an individual who:
2.8 (1) is the spouse, parent, stepparent, sibling, stepsibling, child, stepchild,
2.9grandparent, or stepgrandparent of the taxpayer;
2.10 (2) does not reside in a setting licensed or registered by the commissioner of health
2.11or human services; and
2.12 (3) has been screened by a county long-term care consultation team and determined
2.13by that team to be eligible for placement in a nursing home or other long-term care facility.
2.14 Subd. 4. Credit allowed. (a) An individual is allowed a credit against the tax
2.15imposed by this chapter equal to $200 for each month during the tax year that the individual
2.16is a caregiver for a service recipient. The maximum credit in a tax year shall be $2,400.
2.17 (b) The commissioner shall require individuals claiming the credit to certify that the
2.18individual and the service recipient satisfy all the requirements of this section.
2.19 (c) An individual may claim only one credit in any tax year. Only one credit may be
2.20claimed for each service recipient in any tax year.
2.21 (d) For a nonresident or part-year resident, the credit must be allocated based on the
2.22percentage calculated under section
290.06, subdivision 2c, paragraph (e).
2.23 Subd. 5. Credit limitations. (a) Eligibility for the credit in subdivision 4 is limited
2.24to persons with total household income, as defined in section
290A.03, subdivision 5,
2.25that does not exceed the maximum household income level eligible for a refund under
290A.04, subdivision 2.
2.27 (b) Eligibility for the credit in subdivision 4 is limited to persons who have been
2.28certified by a long-term care consultation team under section
256B.0911, subdivision 3,
2.30 (c) The credit in subdivision 4 is reduced to $100 for any month in which a
2.31service recipient receives more than four hours per day on average of federal, state, or
2.32county-funded home care services as specified in section
256B.0651, subdivision 2.
2.33 Subd. 6. Credit refundable. If the amount of the credit under this section exceeds
2.34the individual's tax liability under this chapter, the commissioner shall refund the excess
2.35amount to the claimant.
3.1 Subd. 7. Caregiver training. For each year in which a credit is claimed under this
3.2section, the caregiver must attend at least eight hours of (1) caregiver training, education,
3.3or counseling, or (2) caregiver support group sessions.
3.4EFFECTIVE DATE.This section is effective for taxable years beginning after
3.5December 31, 2007.
Amend the title accordingly