Minnesota
Minnesota has two private school choice programs, an individual tax credit and an individual tax deduction for educational expenses.

Minnesota offers K–12 students and their families several types of school choice, including two private school choice programs, charter schools, magnet schools, home schooling and inter-district public school choice via an open enrollment policy.
K–12 Education Credit
- Minnesota provides a tax credit covering educational expenses—including tutoring, educational after-school programs and books—for students in any public, private or home school, including in North Dakota, South Dakota, Iowa, or Wisconsin.
- Enacted 1997
Program Rules:
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- Income Limit: Conditional
- Prior Year Public School Requirement: None
- Geographic Limit: Statewide
- Enrollment Cap: None
- Individual Credit Cap: $1,000/child
- Testing Mandates: None
Education Deduction
- Minnesota provides a tax deduction covering educational expenses for students in any public, private or home school, including in North Dakota, South Dakota, Iowa or Wisconsin. Eligible expenses reduce a family’s taxable income when taxes are filed.
- Enacted 1955
Program Rules:
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- 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