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Last Updated: 1/6/2016

Cattle Tuberculosis Testing Credit

If you own cattle in Minnesota and you paid to test your cattle for tuberculosis (TB) during the year, you may qualify for a credit on your tax return. The credit is equal to 50 percent of testing expenses for individual income tax filers, or 25 percent for corporate and S corporation filers.

The cattle TB testing credit is refundable, and there is no dollar limit on the amount that may be claimed for eligible expenses. The credit is available to cattle owners testing just one animal or an entire herd.

The following test-related expenses qualify:

  • Veterinarian fees, including call charges and injection costs, paid by the herd owner.
  • Labor expenses that are necessary to present a cattle herd for testing.
  • Rental expenses for equipment that is necessary for injecting and reading bovine TB tests.

However, the following restrictions all apply:

  • The credit is only available during years when the federal government requires cattle TB testing for cattle in Minnesota.
  • The credit applies only to Caudal-Fold Tuberculin (CFT) tests performed by an accredited veterinarian certified to conduct bovine TB tests in Minnesota.
  • Only expenses paid directly by the cattle owner qualify for the credit. Expenses that are paid, or reimbursed, by any government agency are not eligible.
  • “Cattle” includes cows, bulls, steer, oxen and buffalo, but excludes elk and deer.

To claim the credit on your Minnesota Individual Income Tax return, you must complete Schedule M1B, Business and Investment Credits.

View the statute (M.S. 290.06, subd. 33).