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TERC votes to recommend modification of the Marriage Credit tax expenditure
Summary
On Jan. 28, 2026, the Tax Expenditure Review Commission voted unanimously (7–0, 2 excused) to recommend modification of tax expenditure 1.6.01 (Marriage Credit), following a presentation by the Legislative Budget Office.
Christian Larson, director with the Legislative Budget Office, summarized Commission members’ aggregated evaluations of the Marriage Credit tax expenditure (1.6.01), which the record shows was presented Nov. 5, 2025. After discussion, Co-Chair Rep. Esther Agbaje moved that the Commission recommend modification of the Marriage Credit under Minnesota Statute 3.8855 Subd. 5(a)(9) and consistent with previous TERC procedures.
A roll call vote recorded seven ayes, zero nays, and two excused members (Sens. Matt Klein and Bill Weber). The motion prevailed and the Commission adopted the recommendation to modify tax expenditure 1.6.01. The transcript identifies the evaluation and the motion as Commission action; no additional implementation details or modification language were recorded in the meeting minutes.
