1999 Minnesota Statutes

     290.0675 Marriage penalty credit. 

    Subdivision 1.    Definitions.  (a) For purposes of this 
 section the following terms have the meanings given. 

    (b) "Earned income" means earned income as defined in 
 section 32(c)(2) of the Internal Revenue Code. 

    (c) "Taxable income" means net income as defined in section 
 290.01, subdivision 19. 

    (d) "Earned income of lesser-earning spouse" means the 
 earned income of the spouse with the lesser amount of earned 
 income as defined in paragraph (b) for the taxable year.  

    Subd. 2.    Credit allowed.  A married couple filing a 
 joint return is allowed a credit against the tax imposed under 
 section 290.06.  

    The minimum taxable income for the married couple to be 
 eligible for the credit is $25,000, and the minimum earned 
 income in order for the couple to be eligible for the credit is 
 $14,000 for each spouse. 

    Subd. 3.    Credit amount.  The credit amount is as 
 shown in the table in this subdivision, based on the couple's 
 taxable income for the tax year and on the earned income of the 
 lesser-earning spouse. 

                              Credit For          Credit For

   Earned Income of           Taxable Income      Taxable Income

   Lesser Earning Spouse      $25,000-$99,999     $100,000-over
   $14,000 - $14,999          $9                  $0    
   $15,000 - $15,999          $27                 $0    
   $16,000 - $16,999          $44                 $0    
   $17,000 - $17,999          $62                 $0    
   $18,000 - $18,999          $79                 $0    
   $19,000 - $19,999          $97                 $0  
   $20,000 - $20,999          $114                $0  
   $21,000 - $21,999          $132                $0 
   $22,000 - $22,999          $149                $0
   $23,000 - $23,999          $162                $0 
   $24,000 - $24,999          $162                $0   
   $25,000 - $25,999          $162                $0  
   $26,000 - $26,999          $162                $0   
   $27,000 - $27,999          $162                $0
   $28,000 - $28,999          $162                $9
   $29,000 - $29,999          $162                $16
   $30,000 - $30,999          $162                $24
   $31,000 - $31,999          $162                $31
   $32,000 - $32,999          $162                $39
   $33,000 - $33,999          $162                $46
   $34,000 - $34,999          $162                $54
   $35,000 - $35,999          $162                $61
   $36,000 - $36,999          $162                $69
   $37,000 - $37,999          $162                $76
   $38,000 - $38,999          $162                $84
   $39,000 - $39,999          $162                $91
   $40,000 - $40,999          $162                $99
   $41,000 - $41,999          $162                $106
   $42,000 - $42,999          $162                $114
   $43,000 - $43,999          $162                $121
   $44,000 - $44,999          $162                $129
   $45,000 - $45,999          $162                $136
   $46,000 - $46,999          $162                $144
   $47,000 - $47,999          $162                $151
   $48,000 - $48,999          $162                $159
   $49,000 - $49,999          $162                $166
   $50,000 - $50,999          $162                $174
   $51,000 - $51,999          $162                $181
   $52,000 - $52,999          $162                $189
   $53,000 - $53,999          $162                $196
   $54,000 - $54,999          $162                $204
   $55,000 - $55,999          $162                $211
   $56,000 - $56,999          $162                $219
   $57,000 - $57,999          $162                $226
   $58,000 - $58,999          $162                $234
   $59,000 - $59,999          $162                $241
   $60,000 - $60,999          $162                $249
   $61,000 - $61,999          $162                $256
   $62,000 and over           $162                $261

    Subd. 4.    Nonresidents and part-year residents.  For a 
 nonresident or part-year resident, the credit must be allocated 
 based on the percentage calculated under section 290.06, 
 subdivision 2c, paragraph (e). 

    Subd. 5.    Inflation adjustment.  The dollar amount of 
 earned income of the lesser-earning spouse, taxable income, and 
 marriage penalty credit in the table in subdivision 3 must be 
 adjusted for inflation.  The commissioner shall adjust the 
 amounts by the percentage determined under section 290.06, 
 subdivision 2d, for the taxable year. 

    HIST: 1999 c 243 art 2 s 15