Commission votes to recommend modifications to Minnesota marriage credit
Summary
After a presentation and member discussion on administrative complexity and targeting, the commission voted unanimously to recommend modifying the marriage credit (tax expenditure 1.6.01), which has an estimated $17 million annual revenue impact.
The Tax Expenditure Review Commission voted Jan. 28, 2026 to recommend that the legislature modify the marriage credit (tax expenditure 1.6.01). Director Christian Larson told the commission the credit is an individual income tax credit adopted in 1999 with an estimated annual revenue loss of $17 million and no sunset date.
Lawmakers and commissioners discussed administrative complexity and whether the credit reaches intended beneficiaries. "I think it is a it's it's a fine expenditure and and we should uh keep it in, but we should probably just find a way to simplify it so we don't have to be doing as much paperwork," Senator Clark said, urging simplification and automation for taxpayers. Several members said the credit generally meets its objective but recommended modifications to simplify filing and improve accuracy for paper filers.
Vote and next steps: Co‑chair Davids moved the recommendation to modify; the clerk recorded seven yes votes, zero nays and two excused. The commission instructed LBO to include member comments and technical recommendations in the materials forwarded to the tax committees for consideration.
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