1.1 .................... moves to amend H. F. No. 1249 as follows:
1.2Page 1, delete Subdivision 3, and insert:
1.3 "
Subd. 3. Limitations. The maximum credit is $1,000 for married couples filing
1.4joint returns and $500 for all other filers. No credit is allowed for individuals with adjusted
1.5gross income over a threshold. For married couples filing joint returns, the threshold
1.6is $150,000, and for all other filers, the threshold is $75,000. For a nonresident or
1.7part-year resident, the credit determined under this section must be allocated based on the
1.8percentage calculated under section 290.06, subdivision 2c, paragraph (e)."