아래를 보면 Married 경우 1) state income tax계산시 소득을 3000불까지 deduction 해주든가 2)net contribution의 50% 를 tax credit으로 주는데 $500불이 상한선이고 소득이 많으면 줄어든다. 이렇게 해석하는게 맞나요?? 소득이 75k로 낮으면 500불이 더 이득일듯 한데 그럼 $1000불 넣고 $500불 받는꼴인가요?

Effective for tax years beginning after December 31, 2016, a taxpayer may be eligible for either a deduction from federal taxable income for Minnesota income tax purposes or a tax credit on contributions to an Account during a taxable year.

Net contributions by a taxpayer who does not claim the Minnesota tax credit for contributions are deductible for Minnesota income tax purposes each year up to $3,000 for joint income tax return filers and $1,500 for all other filers.

A taxpayer who does not claim the deduction from federal taxable income for Minnesota income tax purposes may be eligible for a non-refundable tax credit equal to 50% of the contributions to Accounts, reduced by any withdrawals, made by that taxpayer during the taxable year, with a maximum credit amount of up to $500, subject to phase-out based on certain federal adjusted gross income thresholds. For the 2018 taxable year, such maximum credit amounts are:

MN Adjusted Gross Income (AGI) Limit Maximum Tax Credit
All Filers less than $76,490 $500

Individual Filers between $76,490 and $101,990 $500 reduced by 2% of MN AGI over $76,490

Joint Filers between $76,490 and $101,990 $500 reduced by 1% of MN AGI over $76,490

Joint Filers between $101,990 and $137,680 $250

Joint Filers between $137,680 and $162,680 $250 reduced by 1% of MN AGI over $137,680