1.2relating to human services; establishing a home care tax credit; amending the
1.3long-term consultation team; establishing a caregiver burden scale;amending
1.4Minnesota Statutes 2010, sections 256B.0911, subdivision 3; 256B.0917, by
1.5adding a subdivision; proposing coding for new law in Minnesota Statutes,
1.6chapter 290.
1.7BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.8    Section 1. Minnesota Statutes 2010, section 256B.0911, subdivision 3, is amended to
1.9read:
1.10    Subd. 3. Long-term care consultation team. (a) Until January 1, 2011, a long-term
1.11care consultation team shall be established by the county board of commissioners. Each
1.12local consultation team shall consist of at least one social worker and at least one public
1.13health nurse from their respective county agencies. The board may designate public
1.14health or social services as the lead agency for long-term care consultation services. If a
1.15county does not have a public health nurse available, it may request approval from the
1.16commissioner to assign a county registered nurse with at least one year experience in
1.17home care to participate on the team. Two or more counties may collaborate to establish
1.18a joint local consultation team or teams.
1.19(b) The team is responsible for providing long-term care consultation services to
1.20all persons located in the county who request the services, regardless of eligibility for
1.21Minnesota health care programs.
1.22(c) The commissioner shall allow arrangements and make recommendations that
1.23encourage counties to collaborate to establish joint local long-term care consultation teams
1.24to ensure that long-term care consultations are done within the timelines and parameters
2.1of the service. This includes integrated service models as required in subdivision 1,
2.2paragraph (b).
2.3(d) For each caregiver applying for a credit under section 290.0685, the team
2.4must certify in accordance with procedures established by the commissioner that the
2.5care provided by the caregiver:
2.6(1) qualifies as personal care assistance services under section 256B.0659,
2.7subdivision 2;
2.8(2) is needed and provided in person on a daily basis;
2.9(3) is appropriate based on the service recipient's needs and is likely to delay or
2.10avoid transferring the person to an out-of-home placement; and
2.11(4) has been given a score using the caregiver burden scale under section 256B.0917,
2.12subdivision 6a.

2.13    Sec. 2. Minnesota Statutes 2010, section 256B.0917, is amended by adding a
2.14subdivision to read:
2.15    Subd. 6a. Duties with respect to home care credit; applications. (a) The
2.16commissioner shall develop by December 1, 2011, a caregiver burden scale to score
2.17applicants for the home care credit under section 290.0685. The score shall measure hours
2.18per week of care provided, the volume and types of assistance provided, and other criteria
2.19determined by the commissioner to be pertinent.
2.20    (b) Each caregiver applying for a credit under section 290.0685 must apply to the
2.21commissioner. The commissioner shall rank applicants on the score developed under
2.22paragraph (a). The commissioner shall limit approvals under this paragraph in order
2.23to keep the credit payments under section 290.0685 within the limits of appropriations
2.24made specifically for this purpose.
2.25    (c) In each calendar year, the commissioner shall accept, until February 15,
2.26applications for a caregiver burden scale score for the previous calendar year. By March
2.2715 of each calendar year, the commissioner must issue approvals for credits under section
2.28290.0685, based on each applicant's score on the scale and the appropriations available
2.29for credits. The commissioner may develop procedures to delegate to appropriate
2.30organizations the responsibility to assign burden scale scores to applicants.
2.31    (d) The commissioner is exempt from chapter 14 for purposes of this subdivision.

2.32    Sec. 3. [290.0685] MINNESOTA HOME CARE CREDIT.
2.33    Subdivision 1. Definitions. The terms defined in this subdivision have the following
2.34meanings unless otherwise provided for in text.
3.1 (a) "Caregiver" means an individual who provides unpaid assistance on a daily basis
3.2that qualifies as personal care assistance services under section 256B.0659, subdivision 2,
3.3to a service recipient in either the caregiver's home or the service recipient's home.
3.4 (b) "Service recipient" means an individual who:
3.5(1) is the spouse, parent, stepparent, sibling, stepsibling, child, stepchild,
3.6grandparent, or stepgrandparent of the taxpayer;
3.7(2) does not reside in a setting licensed or registered by the commissioner of health
3.8or human services; and
3.9(3) has been screened by a county long-term care consultation team and determined
3.10by that team to be eligible for placement in a nursing home or other long-term care facility.
3.11    Subd. 2. Credit allowed. (a) An individual is allowed a credit against the tax
3.12imposed by this chapter equal to $200 for each month during the tax year that the individual
3.13is a caregiver for a service recipient. The maximum credit in a tax year shall be $2,400.
3.14    (b) The commissioner shall require individuals claiming the credit to certify that the
3.15individual and the service recipient satisfy all the requirements of this section.
3.16    (c) An individual may claim only one credit in any tax year. Only one credit may be
3.17claimed for each service recipient in any tax year.
3.18    (d) For a nonresident or part-year resident, the credit must be allocated based on the
3.19percentage calculated under section 290.06, subdivision 2c, paragraph (e).
3.20    Subd. 3. Credit limitations. (a) Eligibility for the credit in subdivision 2 is limited
3.21to persons with total household income, as defined in section 290A.03, subdivision 5,
3.22that does not exceed the maximum household income level eligible for a refund under
3.23section 290A.04, subdivision 2.
3.24    (b) Eligibility for the credit in subdivision 2 is limited to persons who have been
3.25approved by the commissioner of human services under section 256B.0917, subdivision
3.266a.
3.27    (c) The credit in subdivision 2 is reduced to $100 for any month in which a
3.28service recipient receives more than four hours per day on average of federal, state, or
3.29county-funded home care services as specified in section 256B.0651, subdivision 2.
3.30    Subd. 4. Credit refundable. If the amount of the credit under this section exceeds
3.31the individual's tax liability under this chapter, the commissioner shall refund the excess
3.32amount to the claimant.
3.33    Subd. 5. Caregiver training. For each year in which a credit is claimed under this
3.34section, the caregiver must attend at least eight hours of (1) caregiver training, education,
3.35or counseling, or (2) caregiver support group sessions.
4.1EFFECTIVE DATE.This section is effective for taxable years beginning after
4.2December 31, 2010.