INCOME AND FRANCHISE TAXES

"Angel investment credit," revisor's correction, Minn. Laws 2020 c 83 art 1 s 21, 22

"Angel investment credit," Minn. Laws 2019 1Sp c 6 art 2 s 1-7, 26, 2019 1Sp c 12 s 2

"Angel investment credit," Minn. Laws 2014 c 150 art 1 s 1-6, 2014 c 308 art 4 s 1-3

Additions and subtractions from federal taxable income, recodification, Minn. Laws 2016 c 158 art 3 s 1-33

Additions to income, Minn. Laws 2014 c 150 art 1 s 10, 2014 c 308 art 4 s 11

Adjusted gross income, Minn. Laws 2019 1Sp c 6 art 1 s 12

Adjustments, onetime refundable tax credit, Minn. Laws 2023 c 64 art 1 s 49

Alternative minimum tax, definitions, Minn. Laws 2023 c 1 s 18, 2023 c 64 art 1 s 42, 43

Alternative minimum tax, definitions, Minn. Laws 2017 c 40 art 1 s 100, 2017 1Sp c 1 art 1 s 29

Alternative minimum tax, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 160

Alternative minimum tax

Corporations, Minn. Laws 2019 1Sp c 6 art 1 s 53

Definitions, Minn. Laws 2019 1Sp c 6 art 1 s 50, 52

Individuals, estates, and trusts, Minn. Laws 2019 1Sp c 6 art 1 s 51, 53

Alternative minimum tax, Minn. Laws 2014 c 150 art 1 s 21, 2014 c 308 art 4 s 15

Armed forces members, military service credit, revisor's correction, Minn. Laws 2023 c 25 s 157

Border city new industry credit, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 187, 190

Border city zones, credits, Minn. Laws 2019 1Sp c 6 art 5 s 4

Collection, federal conformity, Minn. Laws 2017 c 1 s 10

Composite income tax, Minn. Laws 2021 1Sp c 14 art 3 s 1

Composite returns, Minn. Laws 2023 c 64 art 1 s 12, 13, 16

Computation of tax, formulas, Minn. Laws 2021 1Sp c 14 art 3 s 4

Computation of tax, formulas, Minn. Laws 2017 1Sp c 1 art 1 s 13, 14

Conforming changes, Minn. Laws 2023 c 1 s 15

Contested cases, Minnesota education credit, Minn. Laws 2023 c 55 art 1 s 31

Corporations, apportionment of net income, sales factor, Minn. Laws 2014 c 308 art 11 s 4

Corporations, pass-through entities, Minn. Laws 2021 1Sp c 14 art 3 s 1-8

Corporations

Additions and subtractions from income, Minn. Laws 2023 c 64 art 1 s 28

Deferred foreign income, Minn. Laws 2023 c 64 art 1 s 28, 29, 53

Pass-through entities, Minn. Laws 2023 c 64 art 1 s 14, 16, 32

Taxes paid to other states, credits, Minn. Laws 2023 c 64 art 16 s 2

Temporary additions and subtractions to income, Minn. Laws 2023 c 1 s 22

Corporations

Deferred foreign income, identification, Minn. Laws 2019 1Sp c 6 art 1 s 11

Global intangible low-taxed income, subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 32

Interest expenses, computation, Minn. Laws 2019 1Sp c 6 art 1 s 58

Sales factor, determination, Minn. Laws 2019 1Sp c 6 art 2 s 21

Credits, beginning farmer tax credits, Minn. Laws 2022 c 95 art 1 s 1

Credits, economic development incentive programs, evaluation, Minn. Laws 2015 c 77 art 2 s 2

Credits, stillborn child credit, Minn. Laws 2016 c 189 art 14 s 1

Credits

"Angel investment credit," Minn. Laws 2023 c 64 art 1 s 6, 7, 51

Beginning farmer tax credits, Minn. Laws 2023 c 64 art 1 s 1-5

Child tax credit, Minn. Laws 2023 c 64 art 1 s 34

Day care expenses, children, Minn. Laws 2023 c 64 art 1 s 35

Education credit, Minn. Laws 2023 c 64 art 1 s 37

Film production tax credit, Minn. Laws 2023 c 64 art 1 s 8-10, 33

Franchise taxes, research credit, revisor's correction, Minn. Laws 2023 c 25 s 159

Historic structure rehabilitation tax credit, Minn. Laws 2023 c 64 art 1 s 39, 50, 51

Manufactured home park sales, Minn. Laws 2023 c 64 art 1 s 40

Military service

Generally, Minn. Laws 2023 c 64 art 1 s 38

Revisor's correction, Minn. Laws 2023 c 25 s 157

Onetime refundable tax credit, Minn. Laws 2023 c 64 art 1 s 49

Outreach programs, Minn. Laws 2023 c 64 art 7 s 30

Pass-through entities tax credit, Minn. Laws 2023 c 64 art 1 s 32

Political contributions, Minn. Laws 2023 c 64 art 1 s 31

Renters credit, Minn. Laws 2023 c 64 art 7 s 9

Short line railroad infrastructure modernization tax credit, Minn. Laws 2023 c 64 art 1 s 41, 48

Small business investment tax credit, Minn. Laws 2023 c 64 art 1 s 6, 7, 51

Sustainable aviation fuel, Minn. Laws 2023 c 68 art 3 s 21

Taxes paid to other states or Canada, Minn. Laws 2023 c 64 art 16 s 2

Working family credit, Minn. Laws 2023 c 64 art 1 s 36

Credits

Film production tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 3, 9, 14

Historic structure rehabilitation tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 11

Minnesota housing tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 13, 15

Pass-through entity tax credit, Minn. Laws 2021 1Sp c 14 art 3 s 6

Small business investment tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 1, 2

Student loan credit, Minn. Laws 2021 1Sp c 14 art 1 s 12

Credits

Historic structure rehabilitation tax credit, Minn. Laws 2019 1Sp c 6 art 1 s 43-46

Long-term care insurance credit, Minn. Laws 2019 1Sp c 6 art 1 s 40

Marriage penalty credit, Minn. Laws 2019 1Sp c 6 art 1 s 42

Minnesota college savings plan credit, Minn. Laws 2019 1Sp c 6 art 1 s 47, 48

Credits

Beginning farmer incentive credit, Minn. Laws 2017 1Sp c 1 art 1 s 1, 16

Day care expenses, children, Minn. Laws 2017 1Sp c 1 art 1 s 18, 19

Education credit, Minn. Laws 2017 1Sp c 1 art 1 s 21, 22

Historic structure rehabilitation tax credit, Minn. Laws 2017 1Sp c 4 art 2 s 37-40

Minnesota college savings plan credit, Minn. Laws 2017 1Sp c 1 art 1 s 25

Research activities credit, Minn. Laws 2017 1Sp c 1 art 1 s 23, 2017 1Sp c 1 art 13 s 10

Student loan credit, Minn. Laws 2017 1Sp c 1 art 1 s 24

Taxes paid to other states or Canada, Minn. Laws 2017 1Sp c 1 art 1 s 15

Teachers, master's degree in licensure field, Minn. Laws 2017 1Sp c 1 art 1 s 26

Young child credit, Minn. Laws 2017 1Sp c 1 art 1 s 18, 19

Credits

"Angel investment credit," Minn. Laws 2014 c 150 art 1 s 1-6, 2014 c 308 art 4 s 1-3

Dependent care credit, Minn. Laws 2014 c 150 art 1 s 15-17

Greater Minnesota internship program credit, Minn. Laws 2014 c 308 art 4 s 4-6

Marriage penalty credit, Minn. Laws 2014 c 150 art 1 s 20

Reading credit, learning-disabled children, Minn. Laws 2014 c 308 art 4 s 22

Working family credit, Minn. Laws 2014 c 150 art 1 s 18, 19

Damages received, sexual harassment or abuse, subtraction, Minn. Laws 2023 c 64 art 1 s 27

Decedents estates, additions to income, federal special deductions, Minn. Laws 2019 1Sp c 6 art 1 s 23

Decedents estates

Additions to income, federal special deductions, Minn. Laws 2023 c 64 art 1 s 53

Net investment income tax, Minn. Laws 2023 c 64 art 1 s 30

Temporary additions and subtractions to income, Minn. Laws 2023 c 1 s 22

Deductions, net operating losses, revisor's correction, Minn. Laws 2018 c 182 art 1 s 76

Deductions

Business interest deductions, Minn. Laws 2023 c 1 s 8, 10, 13, 14

Carryover and carryback, net operating losses, Minn. Laws 2023 c 1 s 9, 11, 12, 19

Casualty loss deduction, 2021 special rule, Minn. Laws 2023 c 1 s 26

Charitable contributions, Minn. Laws 2023 c 1 s 24

Conforming changes, Minn. Laws 2023 c 63 art 2 s 7, 8

Dependent persons, Minn. Laws 2023 c 1 s 7

Dividends received, Minn. Laws 2023 c 64 art 1 s 45-47

Limitations, Minn. Laws 2023 c 64 art 1 s 19

Net operating losses, Minn. Laws 2023 c 1 s 9, 11, 2023 c 64 art 1 s 44

Standard deduction

2021 special rule, Minn. Laws 2023 c 1 s 26

Generally, Minn. Laws 2023 c 64 art 1 s 19, 20

Deductions

Losses, Minn. Laws 2021 1Sp c 14 art 1 s 7

Special limited adjustment, Minn. Laws 2021 1Sp c 14 art 12 s 14

Deductions

Blind taxpayers, Minn. Laws 2019 1Sp c 6 art 1 s 17

Charitable contributions, Minn. Laws 2019 1Sp c 6 art 1 s 25

Cost of living adjustment, Minn. Laws 2019 1Sp c 6 art 1 s 17

Dependent persons, Minn. Laws 2019 1Sp c 6 art 1 s 17

Dividends received, Minn. Laws 2019 1Sp c 6 art 1 s 57, 2019 1Sp c 6 art 2 s 22

Generally, Minn. Laws 2019 1Sp c 6 art 1 s 26

Itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 13

Limitations, Minn. Laws 2019 1Sp c 6 art 1 s 17

Nondeductible items, Minn. Laws 2019 1Sp c 6 art 1 s 74

Persons 65 and older, Minn. Laws 2019 1Sp c 6 art 1 s 17

Special limited adjustment, Minn. Laws 2019 1Sp c 6 art 1 s 61

Standard deduction, Minn. Laws 2019 1Sp c 6 art 1 s 17

Deductions

Military service pensions, Minn. Laws 2017 1Sp c 1 art 17 s 1

Unitary businesses, Minn. Laws 2017 1Sp c 1 art 1 s 30

Definitions, partnerships, Minn. Laws 2021 1Sp c 14 art 2 s 8

Definitions, revisor's correction, Minn. Laws 2018 c 182 art 1 s 72

Definitions

Alternative minimum tax, Minn. Laws 2023 c 1 s 18

Marriage penalty credit, Minn. Laws 2023 c 1 s 17

Military service credit, adjusted gross income, revisor's correction, Minn. Laws 2023 c 25 s 158

Minnesota education credit, Minn. Laws 2023 c 64 art 1 s 37

Renters credit, Minn. Laws 2023 c 64 art 7 s 9

Definitions

Alternative minimum tax, Minn. Laws 2019 1Sp c 6 art 1 s 50, 52

Dependency exemption allocation, Minn. Laws 2019 1Sp c 6 art 1 s 15

Generally, Minn. Laws 2019 1Sp c 6 art 1 s 9-14, 2019 1Sp c 6 art 2 s 10, 11

Itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16

Revenue Recapture Act, Minn. Laws 2019 1Sp c 6 art 1 s 1

Definitions

Alternative minimum tax, Minn. Laws 2017 1Sp c 1 art 1 s 29

Generally, Minn. Laws 2017 c 1 s 2, 3, 2017 1Sp c 1 art 1 s 4, 5

Minnesota education credit, Minn. Laws 2017 1Sp c 1 art 1 s 22

Dependent care credit, revisor's correction, Minn. Laws 2018 c 182 art 1 s 73

Dependent care credit

2021 special rule, Minn. Laws 2023 c 1 s 25

Generally, Minn. Laws 2023 c 64 art 1 s 35

Dependent care credit, Minn. Laws 2019 1Sp c 6 art 1 s 38

Dependent care credit, Minn. Laws 2017 1Sp c 1 art 1 s 18, 19, 44

Dependent care credit, Minn. Laws 2014 c 150 art 1 s 15-17

Dependent children, dependency exemptions, child custody, Minn. Laws 2015 c 30 art 1 s 10

Depreciation, Minn. Laws 2020 5Sp c 3 art 7 s 1-3, 2021 1Sp c 14 art 1 s 17

Depreciation, Minn. Laws 2020 5Sp c 3 art 7 s 1-3

Earned income tax credit, dependent care credit, allocation, revisor's correction, Minn. Laws 2023 c 25 s 155

Easy enrollment health insurance outreach program checkoff, Minn. Laws 2023 c 70 art 16 s 17

Education credit, revisor's correction, Minn. Laws 2019 c 50 art 1 s 91

Education credit, Minn. Laws 2023 c 70 art 20 s 2

Education credit, Minn. Laws 2021 1Sp c 7 art 16 s 2

Education credit, Minn. Laws 2017 1Sp c 1 art 1 s 21, 22

Entertainment taxes, withholding, returns, filing, Minn. Laws 2017 1Sp c 1 art 16 s 24

Exceptions, dependent exemption, revisor's correction, Minn. Laws 2020 c 83 art 1 s 73

Exclusions from income, airline payment amount rollovers to IRAs, Minn. Laws 2015 c 1 s 12

Exempt interest, information returns, filing, Minn. Laws 2017 1Sp c 1 art 13 s 4

Exemptions, exempt entities subject to tax under Internal Revenue Code, Minn. Laws 2017 1Sp c 1 art 1 s 12

Exemptions, nursing facility workforce incentive grant program, Minn. Laws 2023 c 74 s 1

Exemptions

Dependency exemption allocation, adjustments, Minn. Laws 2019 1Sp c 6 art 1 s 15, 27

Exempt entities subject to tax under Internal Revenue Code, Minn. Laws 2019 1Sp c 6 art 1 s 35, 2019 1Sp c 6 art 2 s 15

Federal adjusted gross income, partnerships, Minn. Laws 2021 1Sp c 14 art 2 s 8, 9

Federal adjusted gross income

Additions to, Minn. Laws 2019 1Sp c 6 art 1 s 19, 20

Conforming changes, Minn. Laws 2019 1Sp c 6 art 1 s 6, 7, 18, 19, 24, 28, 34, 41, 49, 69-71

Effective date, Minn. Laws 2019 1Sp c 6 art 1 s 12

Subtractions from, Minn. Laws 2019 1Sp c 6 art 1 s 24-30, 74

Federal conformity, Minn. Laws 2023 c 1 s , 2023 c 64 art 2 s 1-8

Federal conformity, Minn. Laws 2015 c 1 s 1-5

Federal conformity, Minn. Laws 2014 c 150 art 1 s 7-23, 2014 c 308 art 4 s 10-13, 15, 16

Federal income taxes

Changes, notice to Revenue Department, Minn. Laws 2019 1Sp c 6 art 13 s 1

Unemployment insurance benefit applicants, tax liability, Minn. Laws 2019 1Sp c 7 art 8 s 5

Federal laws, effective dates, Minn. Laws 2019 1Sp c 6 art 1 s 14

Federal laws, tax conformity, Minn. Laws 2021 1Sp c 14 art 1 s 4, 5

Federal taxable income, subtractions from, Minn. Laws 2019 1Sp c 6 art 1 s 74, 2019 1Sp c 6 art 2 s 12-14

Federal taxable income

Additions to, Minn. Laws 2017 c 1 s 4, 5, 2017 1Sp c 1 art 1 s 6

Subtractions from, Minn. Laws 2017 1Sp c 1 art 1 s 7-10, 29

Fiduciary income taxes, payment, extensions, Minn. Laws 2017 1Sp c 1 art 1 s 3

Film production tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 3, 9, 14

Financial asset securitization investment trusts, repealed, Minn. Laws 2017 1Sp c 1 art 17 s 5

Foreign income, deferred foreign income, Minn. Laws 2023 c 64 art 1 s 25, 53

Foreign income

Deferred foreign income

Definition, Minn. Laws 2019 1Sp c 6 art 1 s 11

Subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 29, 33

Foreign-derived intangible income, Minn. Laws 2019 1Sp c 6 art 1 s 22

Global intangible low-taxed income, subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 30-32

Foreign-derived intangible income, Minn. Laws 2023 c 64 art 1 s 21

Franchise taxes, credits, research credit, Minn. Laws 2017 1Sp c 1 art 1 s 23

Franchise taxes, imposition of tax, Minn. Laws 2019 1Sp c 6 art 1 s 54

Franchise taxes, research credit limitation, revisor's correction, Minn. Laws 2023 c 25 s 159

Global intangible low-taxed income, Minn. Laws 2023 c 64 art 1 s 53

Greater Minnesota internship program credit, Minn. Laws 2014 c 308 art 4 s 4-6

Gross income, allocation to state, Minn. Laws 2019 1Sp c 6 art 1 s 56

Gross income, allocation to state, Minn. Laws 2017 1Sp c 1 art 13 s 11

Income

Additions to, Minn. Laws 2023 c 1 s 22, 23, 2023 c 64 art 1 s 21

Adjusted gross income, defined, Minn. Laws 2023 c 64 art 1 s 17

Alternative minimum taxable income, computation, Minn. Laws 2023 c 64 art 1 s 42, 43

Definitions, Minn. Laws 2023 c 64 art 1 s 16, 17, 53

Earned income, defined, Minn. Laws 2023 c 1 s 6

Net income, defined, Minn. Laws 2023 c 1 s 4

Subtractions from, Minn. Laws 2023 c 1 s 22, 23, 2023 c 64 art 1 s 22-27, 29, 52

Individual income taxes

Additions to income, Minn. Laws 2014 c 150 art 1 s 10, 2014 c 308 art 4 s 11

Alternative minimum tax, Minn. Laws 2014 c 150 art 1 s 21, 2014 c 308 art 4 s 15

Credits, see same under this topic

Internal Revenue Code, update, Minn. Laws 2014 c 150 art 1 s 7, 13, 2014 c 308 art 4 s 9, 13

Part-year residents, rates, Minn. Laws 2014 c 150 art 1 s 14

Reading credit, learning-disabled children, Minn. Laws 2014 c 308 art 4 s 22

State itemized deduction, Minn. Laws 2014 c 150 art 1 s 12

Subtractions from income, Minn. Laws 2014 c 150 art 1 s 11, 2014 c 308 art 4 s 12

2013 tax year

Internal Revenue Code, update, Minn. Laws 2014 c 150 art 1 s 22, 2014 c 308 art 4 s 16

Underpayments, collection, Minn. Laws 2014 c 150 art 1 s 23

Individuals, dependent exemption, Minn. Laws 2021 1Sp c 14 art 12 s 3

Individuals

Itemized deductions, Minn. Laws 2023 c 64 art 1 s 18

Net investment income tax, Minn. Laws 2023 c 64 art 1 s 30

Net operating losses, deductions, Minn. Laws 2023 c 1 s 9, 11

Standard deduction

2021 special rule, Minn. Laws 2023 c 1 s 26

Generally, Minn. Laws 2023 c 64 art 1 s 20

Temporary additions and subtractions to income, Minn. Laws 2023 c 1 s 22

Interest, delinquent balances, reciprocity with Wisconsin, Minn. Laws 2017 1Sp c 1 art 1 s 28

Interest

Corporation expenses, computation, Minn. Laws 2019 1Sp c 6 art 1 s 58

Itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16

Internal Revenue Code update, Minn. Laws 2014 c 150 art 1 s 7, 13, 2014 c 308 art 4 s 9, 13

Itemized deductions, individuals, estates, and trusts, allowances, computation, Minn. Laws 2023 c 64 art 1 s 18

Itemized deductions, individuals, estates, and trusts, allowances, computation, Minn. Laws 2021 1Sp c 14 art 1 s 7

Itemized deductions, individuals, estates, and trusts

Allowances, computation, Minn. Laws 2019 1Sp c 6 art 1 s 16

Subtractions from federal taxable income, Minn. Laws 2019 1Sp c 6 art 1 s 26

Job opportunity building zones, jobs credit, working family credit, offset, deleted, Minn. Laws 2023 c 25 s 156

Joint returns, payment, liability, Minn. Laws 2019 1Sp c 6 art 2 s 9

Long-term care insurance credit, Minn. Laws 2019 1Sp c 6 art 1 s 40

Long-term care insurance credit, Minn. Laws 2017 1Sp c 1 art 13 s 9

Long-term services and supports workforce incentive grants, subtraction from income, Minn. Laws 2023 c 61 art 1 s 10

Low-income housing tax credits, allocation to cities and counties, Minn. Laws 2019 1Sp c 1 art 6 s 24

Low-income housing tax credits, allocation to cities and counties, Minn. Laws 2018 c 214 art 3 s 1

Marriage penalty credit, Minn. Laws 2019 1Sp c 6 art 1 s 42

Marriage penalty credit, Minn. Laws 2014 c 150 art 1 s 20

Married persons, marital status determination, Minn. Laws 2019 1Sp c 6 art 1 s 8

Medical cannabis manufacturers, disallowed federal expenses, subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 53, 2019 1Sp c 6 art 2 s 13, 14

Military pensions, subtraction from federal income tax, Minn. Laws 2016 c 189 art 13 s 57

Military service credit, revisor's correction, Minn. Laws 2023 c 25 s 157

Military service credit, revisor's correction, Minn. Laws 2019 c 50 art 1 s 92

Minnesota college savings plan credit, Minn. Laws 2017 1Sp c 1 art 1 s 25

Minnesota college savings plan

Credit

Generally, Minn. Laws 2019 1Sp c 6 art 1 s 37, 47, 48, 2019 1Sp c 6 art 2 s 19

Revisor's correction, Minn. Laws 2019 c 50 art 1 s 90, 93

Distributions, additions to income, Minn. Laws 2019 1Sp c 6 art 1 s 20

Minnesota education credit, generally, Minn. Laws 2017 1Sp c 1 art 1 s 21, 22

Minnesota education credit, Minn. Laws 2023 c 64 art 1 s 37

Minnesota housing tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 13, 15

Net income

Allocation to state, Minn. Laws 2019 1Sp c 6 art 1 s 56

2017 calculation, Minn. Laws 2019 1Sp c 6 art 1 s 72

Net income, Minn. Laws 2014 c 150 art 1 s 9, 2014 c 308 art 4 s 10

Net operating losses, carryover, applications, Minn. Laws 2023 c 64 art 1 s 44

Net operating losses, carryover, applications, Minn. Laws 2019 1Sp c 6 art 1 s 55

Nongame wildlife checkoff, written notice from tax preparers, Minn. Laws 2017 1Sp c 1 art 22 s 3

Nonresident individuals, credits, allocation, Minn. Laws 2017 1Sp c 1 art 1 s 16, 17

Nonresident individuals, dependent care credit, allocation, revisor's correction, Minn. Laws 2023 c 25 s 155

Nonresidents, reciprocity, Minn. Laws 2014 c 308 art 4 s 14

Overpayment, nonresident withholding tax, Minn. Laws 2023 c 64 art 16 s 1

Part-year resident individuals, Minnesota college savings plan credit, allocation, Minn. Laws 2017 1Sp c 1 art 1 s 25

Part-year resident individuals

Child tax credit, allocation, Minn. Laws 2023 c 64 art 1 s 34

Dependent care credit, allocation, revisor's correction, Minn. Laws 2023 c 25 s 155

Net investment income tax, Minn. Laws 2023 c 64 art 1 s 30

Renters credit, Minn. Laws 2023 c 64 art 7 s 9

Part-year residents, rates, Minn. Laws 2014 c 150 art 1 s 14

Partnerships, nonresident partners, composite returns, Minn. Laws 2014 c 150 art 1 s 8

Partnerships

Pass-through entities, Minn. Laws 2023 c 64 art 1 s 14-16, 32

Research credit, limitation, revisor's correction, Minn. Laws 2023 c 25 s 159

Returns, nonresident partners, composite returns, Minn. Laws 2023 c 1 s 2, 2023 c 64 art 1 s 13

Withholding (taxes), overpayment, Minn. Laws 2023 c 64 art 16 s 1

Partnerships

Audits, Minn. Laws 2021 1Sp c 14 art 2 s 9

Conforming changes, Minn. Laws 2021 1Sp c 14 art 2 s 1-7, 10-15

Definitions, Minn. Laws 2021 1Sp c 14 art 2 s 8

Income, Minn. Laws 2021 1Sp c 14 art 12 s 1

Pass-through entities, Minn. Laws 2021 1Sp c 14 art 3 s 1-8

Reporting and payment requirements, Minn. Laws 2021 1Sp c 14 art 2 s 9

State representatives, Minn. Laws 2021 1Sp c 14 art 2 s 9

Withholding (taxes), nonresident partners, Minn. Laws 2021 1Sp c 14 art 3 s 7

Partnerships

Nonresident partners, installment sale gains, recognition, Minn. Laws 2019 1Sp c 6 art 12 s 1

Returns, nonresident partners, composite returns, Minn. Laws 2019 1Sp c 6 art 1 s 5

Partnerships

Assessments, Minn. Laws 2017 1Sp c 1 art 13 s 7, 8

Nonresident partners, installment sale gains, recognition, Minn. Laws 2017 1Sp c 1 art 1 s 11

Research credit, Minn. Laws 2017 1Sp c 1 art 1 s 23

Returns

Due dates, Minn. Laws 2017 1Sp c 1 art 16 s 26

Filing, Minn. Laws 2017 1Sp c 1 art 16 s 24

Tax liability, Minn. Laws 2017 1Sp c 1 art 13 s 7, 12

Pass-through entities, Minn. Laws 2021 1Sp c 14 art 3 s 1-8

Pass-through entity taxes, Minn. Laws 2023 c 1 s 3, 2023 c 64 art 1 s 32

Payment, nonresident contractors, cash surety or bond, Minn. Laws 2023 c 64 art 16 s 4

Payment, taxes paid or accrued within taxable year, itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16

Payment, taxes paid to other states or Canada, credits, Minn. Laws 2021 1Sp c 14 art 3 s 5

Penalties (monetary), waiver, Minn. Laws 2019 1Sp c 6 art 2 s 25

Political contribution refund, Minn. Laws 2015 c 77 art 2 s 82

Qualified business income, deductions from federal taxes, additions to income, Minn. Laws 2019 1Sp c 6 art 1 s 21

Qualified retirement benefits, income, subtractions, Minn. Laws 2023 c 64 art 1 s 26

Rates

Inflation adjustments, tax brackets, Minn. Laws 2019 1Sp c 6 art 1 s 36, 2019 1Sp c 6 art 12 s 3

Schedules, Minn. Laws 2019 1Sp c 6 art 12 s 2

Reading credit, learning-disabled children, Minn. Laws 2014 c 308 art 4 s 22

Reciprocity, revisor's correction, Minn. Laws 2018 c 182 art 1 s 75

Reciprocity, Minn. Laws 2017 1Sp c 1 art 1 s 28, 43

Refunds, denial, administrative review, Minn. Laws 2017 1Sp c 1 art 16 s 28

Refunds

Child tax credit, Minn. Laws 2023 c 64 art 1 s 34

Onetime refundable tax credit, Minn. Laws 2023 c 64 art 1 s 49

Renters credit, Minn. Laws 2023 c 64 art 7 s 9

Sustainable aviation fuel facilities, construction, supplies, and equipment, Minn. Laws 2023 c 68 art 3 s 26

Withholding overpayment, Minn. Laws 2023 c 64 art 16 s 1

Renters credit

Conforming changes, Minn. Laws 2023 c 64 art 7 s 2, 3, 7, 8, 24, 28, 29, 31

Generally, Minn. Laws 2023 c 64 art 7 s 9

Onetime increase, Minn. Laws 2023 c 64 art 4 s 30

Reports about, tax incidence biennial reports, Minn. Laws 2021 1Sp c 14 art 11 s 17

Research activities credit, limitation, revisor's correction, Minn. Laws 2023 c 25 s 159

Research activities credit, revisor's correction, Minn. Laws 2018 c 182 art 1 s 74

Research activities credit, Minn. Laws 2017 1Sp c 1 art 1 s 23, 2017 1Sp c 1 art 13 s 10

Returns, filing, Minn. Laws 2019 1Sp c 6 art 1 s 4

Returns

Checkoffs, Minn. Laws 2023 c 70 art 16 s 17

Composite returns, Minn. Laws 2023 c 64 art 1 s 12, 13, 16

Disclosure, Minn. Laws 2023 c 70 art 16 s 16

Filing modernization, Minn. Laws 2023 c 64 art 15 s 24

Free filing report, Minn. Laws 2023 c 64 art 15 s 23

Returns

Amended returns, Minn. Laws 2017 c 1 s 9

Federal tax returns, Minn. Laws 2017 1Sp c 1 art 13 s 1

Filing, Minn. Laws 2017 1Sp c 1 art 13 s 2

Generally, Minn. Laws 2017 1Sp c 1 art 16 s 23

S corporations, nonresident taxpayers, installment sale gains, recognition, Minn. Laws 2019 1Sp c 6 art 12 s 1

S corporations

Research credit, limitation, revisor's correction, Minn. Laws 2023 c 25 s 159

Withholding (taxes), overpayment, Minn. Laws 2023 c 64 art 16 s 1

S corporations

Assessments, Minn. Laws 2017 1Sp c 1 art 13 s 8

Nonresident taxpayers, installment sale gains, recognition, Minn. Laws 2017 1Sp c 1 art 1 s 11

Research credit, Minn. Laws 2017 1Sp c 1 art 1 s 23

Withholding (taxes), returns, filing, Minn. Laws 2017 1Sp c 1 art 16 s 24

Schedules and tables, tax rates, Minn. Laws 2019 1Sp c 6 art 2 s 16

Seasonal employers, withholding returns, Minn. Laws 2014 c 308 art 11 s 3

Small business health care tax credit, expanded access to, Minn. Laws 2015 c 71 art 12 s 7

Small business investment tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 1, 2

Small business investment tax credit, Minn. Laws 2019 1Sp c 6 art 2 s 1-7, 26, 2019 1Sp c 12 s 2

Small business investment tax credit

Effective date, Minn. Laws 2017 1Sp c 1 art 1 s 42

Expiration, Minn. Laws 2017 1Sp c 1 art 1 s 27

Small business investment tax credit

Credit allowed, Minn. Laws 2016 c 189 art 13 s 27

Qualified investors, Minn. Laws 2016 c 189 art 7 s 21

Qualified small business, Minn. Laws 2016 c 189 art 13 s 26

Revisor's corrections, Minn. Laws 2016 c 158 art 1 s 212

Sunset, Minn. Laws 2016 c 189 art 13 s 28

Small business investment tax credit, Minn. Laws 2014 c 150 art 1 s 1-6, 2014 c 308 art 4 s 1-3

Social security benefits, Minn. Laws 2023 c 64 art 1 s 24

State itemized deduction, Minn. Laws 2019 1Sp c 6 art 1 s 13

State itemized deduction, Minn. Laws 2014 c 150 art 1 s 12

Statutes of limitations, extension, Minn. Laws 2023 c 1 s 28

Stillborn child credit, Minn. Laws 2016 c 189 art 14 s 1

Student loan credit, Minn. Laws 2021 1Sp c 14 art 1 s 12

Student loan credit, Minn. Laws 2017 1Sp c 1 art 1 s 24

Subtractions from income, Minn. Laws 2014 c 150 art 1 s 11, 2014 c 308 art 4 s 12

Surviving spouses, Minn. Laws 2019 1Sp c 6 art 1 s 9

Tax liability, joint returns, Minn. Laws 2019 1Sp c 6 art 2 s 9

Taxpayers, miscellaneous deductions, revisor's correction, Minn. Laws 2022 c 55 art 1 s 140

Taxpayers, nonresidents, reciprocity, Minn. Laws 2017 1Sp c 1 art 1 s 28, 43

Taxpayers, special limited adjustment, deductions, Minn. Laws 2021 1Sp c 14 art 12 s 14

Taxpayers

Assignment of refunds, procedures, Minn. Laws 2023 c 55 art 1 s 31

Personal casualty losses, 2021 special rule, Minn. Laws 2023 c 1 s 26

Taxpayer receipt, Minn. Laws 2023 c 64 art 15 s 10, 27

Taxpayers

Employment-related expenses, unreimbursed expenses, Minn. Laws 2019 1Sp c 6 art 1 s 16

Global intangible low-taxed income, subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 30

Miscellaneous deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16

Personal casualty losses, itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16

Special limited adjustment, deductions, Minn. Laws 2019 1Sp c 6 art 1 s 61

Temporary reading credit, learning-disabled children, Minn. Laws 2014 c 308 art 4 s 22

Transportation fringe benefits, subtraction from federal income tax, repeal, Minn. Laws 2016 c 189 art 13 s 57

Transportation fringe benefits, subtraction from federal income tax, Minn. Laws 2021 1Sp c 14 art 1 s 8

Trusts, additions to income, federal special deductions, Minn. Laws 2019 1Sp c 6 art 1 s 23

Trusts

Additions to income, federal special deductions, Minn. Laws 2023 c 64 art 1 s 53

Net investment income tax, Minn. Laws 2023 c 64 art 1 s 30

Temporary additions and subtractions to income, Minn. Laws 2023 c 1 s 22

Tuition savings plans, distributions, additions to income, Minn. Laws 2019 1Sp c 6 art 1 s 20

Unemployment compensation, subtraction, Minn. Laws 2023 c 64 art 1 s 52

Unitary businesses, net income, determination, Minn. Laws 2019 1Sp c 6 art 2 s 20

Unsession changes, Minn. Laws 2014 c 308 art 9 s 59-70, 94

Veterans, military service credit, revisor's correction, Minn. Laws 2023 c 25 s 157

Withholding (taxes), refunds, Minn. Laws 2023 c 64 art 16 s 1

Withholding returns, seasonal employers, Minn. Laws 2014 c 308 art 11 s 3

Working family credit

2021 special rule, Minn. Laws 2023 c 1 s 27

Appropriations for, Minn. Laws 2023 c 70 art 20 s 2

Definitions, Minn. Laws 2023 c 1 s 16

Generally, Minn. Laws 2023 c 64 art 1 s 36

Resident individuals, allocation, revisor's correction, Minn. Laws 2023 c 25 s 156

Working family credit

Appropriations for, Minn. Laws 2021 1Sp c 7 art 16 s 2

Generally, Minn. Laws 2021 1Sp c 14 art 1 s 10

Working family credit, Minn. Laws 2020 c 74 art 3 s 7, 8

Working family credit

Appropriations for, repeal, Minn. Laws 2019 1Sp c 6 art 2 s 8

Generally, Minn. Laws 2019 1Sp c 6 art 1 s 39, 2019 1Sp c 6 art 2 s 17

Working family credit

Federal conformity, Minn. Laws 2017 c 1 s 6

Generally, Minn. Laws 2017 1Sp c 1 art 1 s 20

Working family credit

Credit rates, Minn. Laws 2015 1Sp c 3 art 11 s 2

Expenditures, as TANF maintenance of effort, Minn. Laws 2015 c 71 art 14 s 2

Residency requirement, Minn. Laws 2015 1Sp c 3 art 11 s 1

Working family credit, Minn. Laws 2014 c 150 art 1 s 18, 19