The Friedman Foundation for Educational Choice

Advancing Milton and Rose D. Friedman's Vision of School Choice for All Children

Minnesota - Education Deduction

Enacted 1955 • Launched 1955 • Individual Tax Deduction

Minnesota provides a tax deduction covering educational expenses for students in any private or public school, including homeschooling. The tax deduction lowers a family’s taxable income and covers books, tutors, academic after-school programs, and other educational expenses, including tuition payments at private schools.

Latest Stats (2011)

  • Taxpayers participating: 224,716
  • Average tax deduction value: $1,157

Program Details

Tax Deduction Value
The tax deduction is worth 100 percent of the amount spent on education (including private school tuition), up to $1,625 per child in grades K-6 and $2,500 per child in grades 7-12.

Student Eligibility
Any parent or guardian who spends money on approved education expenses for a child, including tuition, is eligible to receive the deduction. Also, parents must be tax filers and have proof of eligible expenses.

Legal Developments
In 1983, the U.S. Supreme Court ruled in favor of the tax deduction program in Mueller v. Allen, 463 U.S. 388, 103 S. Ct. 3062, 77 L. Ed. 2d 721, 1983 U.S. 96.

Rules & Regulations
• Income Limit: None
• Prior Year Public School Requirement: None
• Geographic Limit: Statewide
• Enrollment Cap: None
• Individual Deduction Cap: $1,625 (K-6) / $2,500 (7-12)
• Testing Mandates: None

Governing Statutes
Minn. Stat. § 290.01, subdivision 19b(3)

Friedman Contact
Stephanie Linn | stephanie@edchoice.org

Related Research

10/30/2014 The School Starter Checklist: Meeting the Private Education Regulations in States with School Choice
6/5/2012 The Greenfield School Revolution and School Choice
11/30/2011 Lessons for Minnesota from Florida’s K-12 Reforms: Giving the Most to the Children Starting with the Least
2/5/2008 Grading School Choice: Evaluating School Choice Programs by the Friedman Gold Standard
10/1/2005 Using School Choice: Analyzing How Parents Access Educational Freedom
7/1/2005 A Fiscal Analysis of Proposed Education Access Grants in Minneapolis
1/1/2003 Grading Vouchers: Ranking America’s School Choice Programs

Related News

3/12/2014 National Review Online | Choosing to Learn
1/23/2014 U.S. voucher, school choice enrollment reaches record high
8/15/2013 Sharing your story in “The ABCs” can be as easy as one, two, three
1/23/2013 “The ABCs of School Choice,” 2013 Edition, Now Available
6/5/2012 Limited Choice Doesn’t Support New School Models, Study Finds

Please Wait...

Working