<a id="pl.1.3"></a><var>1.3</var>charity care to veterans; imposing duties on the commissioner of veterans affairs;<br/>
<a id="pl.1.4"></a><var>1.4</var>amending Minnesota Statutes 2014, sections 197.605, by adding a subdivision; <br/>
<a id="pl.1.5"></a><var>1.5</var>290.01, subdivision 19b; 290.091, subdivision 2.<br/>
<a id="pl.1.6"></a><var>1.6</var>BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:<br/>
<br/>
<a id="bill.0.1.0"></a><a id="pl.1.7"></a><var>1.7</var>    Section 1. Minnesota Statutes 2014, section 197.605, is amended by adding a <br/>
<a id="pl.1.8"></a><var>1.8</var>subdivision to read:<br/>
<a id="pl.1.9"></a><var>1.9</var>    Subd. 5. <b>Dental care.</b> (a) The commissioner of veterans affairs shall identify <br/>
<a id="pl.1.10"></a><var>1.10</var>dentists, dental therapists, and advanced dental therapists who are willing to provide free <br/>
<a id="pl.1.11"></a><var>1.11</var>or reduced fee dental services to veterans. The commissioner shall inform eligible dental <br/>
<a id="pl.1.12"></a><var>1.12</var>care providers of the tax subtraction for the value of dental care provided to veterans under <br/>
<a id="pl.1.13"></a><var>1.13</var>section 290.01, subdivision 19b, clause (22).<br/>
<a id="pl.1.14"></a><var>1.14</var>(b) The commissioner shall compile a list of providers identified under paragraph <br/>
<a id="pl.1.15"></a><var>1.15</var>(a) and distribute the list to each county veteran service officer. The commissioner shall <br/>
<a id="pl.1.16"></a><var>1.16</var>update and publish the list of providers on an ongoing basis.<br/>
<br/>
<a id="bill.0.2.0"></a><a id="pl.1.17"></a><var>1.17</var>    Sec. 2. Minnesota Statutes 2014, section 290.01, subdivision 19b, is amended to read:<br/>
<a id="pl.1.18"></a><var>1.18</var>    Subd. 19b. <b>Subtractions from federal taxable income.</b> For individuals, estates, <br/>
<a id="pl.1.19"></a><var>1.19</var>and trusts, there shall be subtracted from federal taxable income:<br/>
<a id="pl.1.20"></a><var>1.20</var>    (1) net interest income on obligations of any authority, commission, or <br/>
<a id="pl.1.21"></a><var>1.21</var>instrumentality of the United States to the extent includable in taxable income for federal <br/>
<a id="pl.1.22"></a><var>1.22</var>income tax purposes but exempt from state income tax under the laws of the United States;<br/>
<a id="pl.2.1"></a><var>2.1</var>    (2) if included in federal taxable income, the amount of any overpayment of income <br/>
<a id="pl.2.2"></a><var>2.2</var>tax to Minnesota or to any other state, for any previous taxable year, whether the amount <br/>
<a id="pl.2.3"></a><var>2.3</var>is received as a refund or as a credit to another taxable year's income tax liability;<br/>
<a id="pl.2.4"></a><var>2.4</var>    (3) the amount paid to others, less the amount used to claim the credit allowed under <br/>
<a id="pl.2.5"></a><var>2.5</var>section 
         <statute_ref>290.0674</statute_ref>, not to exceed $1,625 for each qualifying child in grades kindergarten <br/>
<a id="pl.2.6"></a><var>2.6</var>to 6 and $2,500 for each qualifying child in grades 7 to 12, for tuition, textbooks, and <br/>
<a id="pl.2.7"></a><var>2.7</var>transportation of each qualifying child in attending an elementary or secondary school <br/>
<a id="pl.2.8"></a><var>2.8</var>situated in Minnesota, North Dakota, South Dakota, Iowa, or Wisconsin, wherein a <br/>
<a id="pl.2.9"></a><var>2.9</var>resident of this state may legally fulfill the state's compulsory attendance laws, which <br/>
<a id="pl.2.10"></a><var>2.10</var>is not operated for profit, and which adheres to the provisions of the Civil Rights Act <br/>
<a id="pl.2.11"></a><var>2.11</var>of 1964 and chapter 363A. For the purposes of this clause, "tuition" includes fees or <br/>
<a id="pl.2.12"></a><var>2.12</var>tuition as defined in section 
         <statute_ref>290.0674, subdivision 1</statute_ref>, clause (1). As used in this clause, <br/>
<a id="pl.2.13"></a><var>2.13</var>"textbooks" includes books and other instructional materials and equipment purchased <br/>
<a id="pl.2.14"></a><var>2.14</var>or leased for use in elementary and secondary schools in teaching only those subjects <br/>
<a id="pl.2.15"></a><var>2.15</var>legally and commonly taught in public elementary and secondary schools in this state. <br/>
<a id="pl.2.16"></a><var>2.16</var>Equipment expenses qualifying for deduction includes expenses as defined and limited in <br/>
<a id="pl.2.17"></a><var>2.17</var>section 
         <statute_ref>290.0674, subdivision 1</statute_ref>, clause (3). "Textbooks" does not include instructional <br/>
<a id="pl.2.18"></a><var>2.18</var>books and materials used in the teaching of religious tenets, doctrines, or worship, the <br/>
<a id="pl.2.19"></a><var>2.19</var>purpose of which is to instill such tenets, doctrines, or worship, nor does it include books <br/>
<a id="pl.2.20"></a><var>2.20</var>or materials for, or transportation to, extracurricular activities including sporting events, <br/>
<a id="pl.2.21"></a><var>2.21</var>musical or dramatic events, speech activities, driver's education, or similar programs. No <br/>
<a id="pl.2.22"></a><var>2.22</var>deduction is permitted for any expense the taxpayer incurred in using the taxpayer's or <br/>
<a id="pl.2.23"></a><var>2.23</var>the qualifying child's vehicle to provide such transportation for a qualifying child. For <br/>
<a id="pl.2.24"></a><var>2.24</var>purposes of the subtraction provided by this clause, "qualifying child" has the meaning <br/>
<a id="pl.2.25"></a><var>2.25</var>given in section 32(c)(3) of the Internal Revenue Code;<br/>
<a id="pl.2.26"></a><var>2.26</var>    (4) income as provided under section 
         <statute_ref>290.0802</statute_ref>;<br/>
<a id="pl.2.27"></a><var>2.27</var>    (5) to the extent included in federal adjusted gross income, income realized on <br/>
<a id="pl.2.28"></a><var>2.28</var>disposition of property exempt from tax under section 
         <statute_ref>290.491</statute_ref>;<br/>
<a id="pl.2.29"></a><var>2.29</var>    (6) to the extent not deducted or not deductible pursuant to section 408(d)(8)(E) <br/>
<a id="pl.2.30"></a><var>2.30</var>of the Internal Revenue Code in determining federal taxable income by an individual <br/>
<a id="pl.2.31"></a><var>2.31</var>who does not itemize deductions for federal income tax purposes for the taxable year, an <br/>
<a id="pl.2.32"></a><var>2.32</var>amount equal to 50 percent of the excess of charitable contributions over $500 allowable <br/>
<a id="pl.2.33"></a><var>2.33</var>as a deduction for the taxable year under section 170(a) of the Internal Revenue Code, <br/>
<a id="pl.2.34"></a><var>2.34</var>under the provisions of Public Law 109-1 and Public Law 111-126;<br/>
<a id="pl.2.35"></a><var>2.35</var>    (7) for individuals who are allowed a federal foreign tax credit for taxes that do not <br/>
<a id="pl.2.36"></a><var>2.36</var>qualify for a credit under section 
         <statute_ref>290.06, subdivision 22</statute_ref>, an amount equal to the carryover <br/>
<a id="pl.3.1"></a><var>3.1</var>of subnational foreign taxes for the taxable year, but not to exceed the total subnational <br/>
<a id="pl.3.2"></a><var>3.2</var>foreign taxes reported in claiming the foreign tax credit. For purposes of this clause, <br/>
<a id="pl.3.3"></a><var>3.3</var>"federal foreign tax credit" means the credit allowed under section 27 of the Internal <br/>
<a id="pl.3.4"></a><var>3.4</var>Revenue Code, and "carryover of subnational foreign taxes" equals the carryover allowed <br/>
<a id="pl.3.5"></a><var>3.5</var>under section 904(c) of the Internal Revenue Code minus national level foreign taxes to <br/>
<a id="pl.3.6"></a><var>3.6</var>the extent they exceed the federal foreign tax credit;<br/>
<a id="pl.3.7"></a><var>3.7</var>    (8) in each of the five tax years immediately following the tax year in which an <br/>
<a id="pl.3.8"></a><var>3.8</var>addition is required under subdivision 19a, clause (7), or 19c, clause (12), in the case of a <br/>
<a id="pl.3.9"></a><var>3.9</var>shareholder of a corporation that is an S corporation, an amount equal to one-fifth of the <br/>
<a id="pl.3.10"></a><var>3.10</var>delayed depreciation. For purposes of this clause, "delayed depreciation" means the amount <br/>
<a id="pl.3.11"></a><var>3.11</var>of the addition made by the taxpayer under subdivision 19a, clause (7), or subdivision 19c, <br/>
<a id="pl.3.12"></a><var>3.12</var>clause (12), in the case of a shareholder of an S corporation, minus the positive value of <br/>
<a id="pl.3.13"></a><var>3.13</var>any net operating loss under section 172 of the Internal Revenue Code generated for the <br/>
<a id="pl.3.14"></a><var>3.14</var>tax year of the addition. The resulting delayed depreciation cannot be less than zero;<br/>
<a id="pl.3.15"></a><var>3.15</var>    (9) job opportunity building zone income as provided under section 
         <statute_ref>469.316</statute_ref>;<br/>
<a id="pl.3.16"></a><var>3.16</var>    (10) to the extent included in federal taxable income, the amount of compensation <br/>
<a id="pl.3.17"></a><var>3.17</var>paid to members of the Minnesota National Guard or other reserve components of the <br/>
<a id="pl.3.18"></a><var>3.18</var>United States military for active service, including compensation for services performed <br/>
<a id="pl.3.19"></a><var>3.19</var>under the Active Guard Reserve (AGR) program. For purposes of this clause, "active <br/>
<a id="pl.3.20"></a><var>3.20</var>service" means (i) state active service as defined in section 
         <statute_ref>190.05, subdivision 5a</statute_ref>, clause <br/>
<a id="pl.3.21"></a><var>3.21</var>(1); or (ii) federally funded state active service as defined in section 
         <statute_ref>190.05, subdivision <br/>
<a id="pl.3.22"></a><var>3.22</var>5b
         </statute_ref>, and "active service" includes service performed in accordance with section 
         <statute_ref>190.08, <br/>
<a id="pl.3.23"></a><var>3.23</var>subdivision 3
         </statute_ref>;<br/>
<a id="pl.3.24"></a><var>3.24</var>    (11) to the extent included in federal taxable income, the amount of compensation <br/>
<a id="pl.3.25"></a><var>3.25</var>paid to Minnesota residents who are members of the armed forces of the United States <br/>
<a id="pl.3.26"></a><var>3.26</var>or United Nations for active duty performed under United States Code, title 10; or the <br/>
<a id="pl.3.27"></a><var>3.27</var>authority of the United Nations;<br/>
<a id="pl.3.28"></a><var>3.28</var>    (12) an amount, not to exceed $10,000, equal to qualified expenses related to a <br/>
<a id="pl.3.29"></a><var>3.29</var>qualified donor's donation, while living, of one or more of the qualified donor's organs <br/>
<a id="pl.3.30"></a><var>3.30</var>to another person for human organ transplantation. For purposes of this clause, "organ" <br/>
<a id="pl.3.31"></a><var>3.31</var>means all or part of an individual's liver, pancreas, kidney, intestine, lung, or bone marrow; <br/>
<a id="pl.3.32"></a><var>3.32</var>"human organ transplantation" means the medical procedure by which transfer of a human <br/>
<a id="pl.3.33"></a><var>3.33</var>organ is made from the body of one person to the body of another person; "qualified <br/>
<a id="pl.3.34"></a><var>3.34</var>expenses" means unreimbursed expenses for both the individual and the qualified donor <br/>
<a id="pl.3.35"></a><var>3.35</var>for (i) travel, (ii) lodging, and (iii) lost wages net of sick pay, except that such expenses <br/>
<a id="pl.3.36"></a><var>3.36</var>may be subtracted under this clause only once; and "qualified donor" means the individual <br/>
<a id="pl.4.1"></a><var>4.1</var>or the individual's dependent, as defined in section 152 of the Internal Revenue Code. An <br/>
<a id="pl.4.2"></a><var>4.2</var>individual may claim the subtraction in this clause for each instance of organ donation for <br/>
<a id="pl.4.3"></a><var>4.3</var>transplantation during the taxable year in which the qualified expenses occur;<br/>
<a id="pl.4.4"></a><var>4.4</var>    (13) in each of the five tax years immediately following the tax year in which an <br/>
<a id="pl.4.5"></a><var>4.5</var>addition is required under subdivision 19a, clause (8), or 19c, clause (13), in the case of a <br/>
<a id="pl.4.6"></a><var>4.6</var>shareholder of a corporation that is an S corporation, an amount equal to one-fifth of the <br/>
<a id="pl.4.7"></a><var>4.7</var>addition made by the taxpayer under subdivision 19a, clause (8), or 19c, clause (13), in the <br/>
<a id="pl.4.8"></a><var>4.8</var>case of a shareholder of a corporation that is an S corporation, minus the positive value of <br/>
<a id="pl.4.9"></a><var>4.9</var>any net operating loss under section 172 of the Internal Revenue Code generated for the <br/>
<a id="pl.4.10"></a><var>4.10</var>tax year of the addition. If the net operating loss exceeds the addition for the tax year, a <br/>
<a id="pl.4.11"></a><var>4.11</var>subtraction is not allowed under this clause;<br/>
<a id="pl.4.12"></a><var>4.12</var>    (14) to the extent included in the federal taxable income of a nonresident of <br/>
<a id="pl.4.13"></a><var>4.13</var>Minnesota, compensation paid to a service member as defined in United States Code, title <br/>
<a id="pl.4.14"></a><var>4.14</var>10, section 101(a)(5), for military service as defined in the Servicemembers Civil Relief <br/>
<a id="pl.4.15"></a><var>4.15</var>Act, Public Law 108-189, section 101(2);<br/>
<a id="pl.4.16"></a><var>4.16</var>    (15) to the extent included in federal taxable income, the amount of national service <br/>
<a id="pl.4.17"></a><var>4.17</var>educational awards received from the National Service Trust under United States Code, <br/>
<a id="pl.4.18"></a><var>4.18</var>title 42, sections 12601 to 12604, for service in an approved Americorps National Service <br/>
<a id="pl.4.19"></a><var>4.19</var>program;<br/>
<a id="pl.4.20"></a><var>4.20</var>(16) to the extent included in federal taxable income, discharge of indebtedness <br/>
<a id="pl.4.21"></a><var>4.21</var>income resulting from reacquisition of business indebtedness included in federal taxable <br/>
<a id="pl.4.22"></a><var>4.22</var>income under section 108(i) of the Internal Revenue Code. This subtraction applies only <br/>
<a id="pl.4.23"></a><var>4.23</var>to the extent that the income was included in net income in a prior year as a result of the <br/>
<a id="pl.4.24"></a><var>4.24</var>addition under subdivision 19a, clause (13);<br/>
<a id="pl.4.25"></a><var>4.25</var>(17) the amount of the net operating loss allowed under section 
         <statute_ref>290.095, subdivision <br/>
<a id="pl.4.26"></a><var>4.26</var>11
         </statute_ref>, paragraph (c);<br/>
<a id="pl.4.27"></a><var>4.27</var>(18) the amount of expenses not allowed for federal income tax purposes due <br/>
<a id="pl.4.28"></a><var>4.28</var>to claiming the railroad track maintenance credit under section 45G(a) of the Internal <br/>
<a id="pl.4.29"></a><var>4.29</var>Revenue Code;<br/>
<a id="pl.4.30"></a><var>4.30</var>(19) the amount of the limitation on itemized deductions under section 68(b) of the <br/>
<a id="pl.4.31"></a><var>4.31</var>Internal Revenue Code;<br/>
<a id="pl.4.32"></a><var>4.32</var>(20) the amount of the phaseout of personal exemptions under section 151(d) of <br/>
<a id="pl.4.33"></a><var>4.33</var>the Internal Revenue Code; and<br/>
<a id="pl.4.34"></a><var>4.34</var>(21) to the extent included in federal taxable income, the amount of qualified <br/>
<a id="pl.4.35"></a><var>4.35</var>transportation fringe benefits described in section 132(f)(1)(A) and (B) of the Internal <br/>
<a id="pl.4.36"></a><var>4.36</var>Revenue Code. The subtraction is limited to the lesser of the amount of qualified <br/>
<a id="pl.5.1"></a><var>5.1</var>transportation fringe benefits received in excess of the limitations under section <br/>
<a id="pl.5.2"></a><var>5.2</var>132(f)(2)(A) of the Internal Revenue Code for the year or the difference between the <br/>
<a id="pl.5.3"></a><var>5.3</var>maximum qualified parking benefits excludable under section 132(f)(2)(B) of the Internal <br/>
<a id="pl.5.4"></a><var>5.4</var>Revenue Code minus the amount of transit benefits excludable under section 132(f)(2)(A) <br/>
<a id="pl.5.5"></a><var>5.5</var>of the Internal Revenue Code.; and<br/>
<a id="pl.5.6"></a><var>5.6</var>(22) to the extent not deducted in computing federal taxable income, the value of <br/>
<a id="pl.5.7"></a><var>5.7</var>charity health care services provided to a veteran, as defined in Minnesota Statutes, section <br/>
<a id="pl.5.8"></a><var>5.8</var>197.447, by a dentist or a dental therapist licensed under chapter 150A, or an advanced <br/>
<a id="pl.5.9"></a><var>5.9</var>dental therapist certified under chapter 150A, acting within the scope of the individual's <br/>
<a id="pl.5.10"></a><var>5.10</var>license. For the purposes of this clause, the value of charity health care  services must be <br/>
<a id="pl.5.11"></a><var>5.11</var>calculated at the applicable reimbursement rate provided under section  256B.76 for the <br/>
<a id="pl.5.12"></a><var>5.12</var>dentist for services for which a  federal Medicaid match is available.<br/>
<a id="pl.5.13"></a><var>5.13</var><b>EFFECTIVE DATE.</b>This section is effective for taxable years beginning after <br/>
<a id="pl.5.14"></a><var>5.14</var>December 31, 2015.<br/>
<br/>
<a id="bill.0.3.0"></a><a id="pl.5.15"></a><var>5.15</var>    Sec. 3. Minnesota Statutes 2014, section 290.091, subdivision 2, is amended to read:<br/>
<a id="pl.5.16"></a><var>5.16</var>    Subd. 2. <b>Definitions.</b> For purposes of the tax imposed by this section, the following <br/>
<a id="pl.5.17"></a><var>5.17</var>terms have the meanings given:<br/>
<a id="pl.5.18"></a><var>5.18</var>    (a) "Alternative minimum taxable income" means the sum of the following for <br/>
<a id="pl.5.19"></a><var>5.19</var>the taxable year:<br/>
<a id="pl.5.20"></a><var>5.20</var>    (1) the taxpayer's federal alternative minimum taxable income as defined in section <br/>
<a id="pl.5.21"></a><var>5.21</var>55(b)(2) of the Internal Revenue Code;<br/>
<a id="pl.5.22"></a><var>5.22</var>    (2) the taxpayer's itemized deductions allowed in computing federal alternative <br/>
<a id="pl.5.23"></a><var>5.23</var>minimum taxable income, but excluding:<br/>
<a id="pl.5.24"></a><var>5.24</var>    (i) the charitable contribution deduction under section 170 of the Internal Revenue <br/>
<a id="pl.5.25"></a><var>5.25</var>Code;<br/>
<a id="pl.5.26"></a><var>5.26</var>    (ii) the medical expense deduction;<br/>
<a id="pl.5.27"></a><var>5.27</var>    (iii) the casualty, theft, and disaster loss deduction; and<br/>
<a id="pl.5.28"></a><var>5.28</var>    (iv) the impairment-related work expenses of a disabled person;<br/>
<a id="pl.5.29"></a><var>5.29</var>    (3) for depletion allowances computed under section 613A(c) of the Internal <br/>
<a id="pl.5.30"></a><var>5.30</var>Revenue Code, with respect to each property (as defined in section 614 of the Internal <br/>
<a id="pl.5.31"></a><var>5.31</var>Revenue Code), to the extent not included in federal alternative minimum taxable income, <br/>
<a id="pl.5.32"></a><var>5.32</var>the excess of the deduction for depletion allowable under section 611 of the Internal <br/>
<a id="pl.5.33"></a><var>5.33</var>Revenue Code for the taxable year over the adjusted basis of the property at the end of the <br/>
<a id="pl.5.34"></a><var>5.34</var>taxable year (determined without regard to the depletion deduction for the taxable year);<br/>
<a id="pl.6.1"></a><var>6.1</var>    (4) to the extent not included in federal alternative minimum taxable income, the <br/>
<a id="pl.6.2"></a><var>6.2</var>amount of the tax preference for intangible drilling cost under section 57(a)(2) of the <br/>
<a id="pl.6.3"></a><var>6.3</var>Internal Revenue Code determined without regard to subparagraph (E);<br/>
<a id="pl.6.4"></a><var>6.4</var>    (5) to the extent not included in federal alternative minimum taxable income, the <br/>
<a id="pl.6.5"></a><var>6.5</var>amount of interest income as provided by section 
         <statute_ref>290.01, subdivision 19a</statute_ref>, clause (1); and<br/>
<a id="pl.6.6"></a><var>6.6</var>    (6) the amount of addition required by section 
         <statute_ref>290.01, subdivision 19a</statute_ref>, clauses (7) <br/>
<a id="pl.6.7"></a><var>6.7</var>to (9), and (11) to (14);<br/>
<a id="pl.6.8"></a><var>6.8</var>    less the sum of the amounts determined under the following:<br/>
<a id="pl.6.9"></a><var>6.9</var>    (1) interest income as defined in section 
         <statute_ref>290.01, subdivision 19b</statute_ref>, clause (1);<br/>
<a id="pl.6.10"></a><var>6.10</var>    (2) an overpayment of state income tax as provided by section 
         <statute_ref>290.01, subdivision <br/>
<a id="pl.6.11"></a><var>6.11</var>19b
         </statute_ref>, clause (2), to the extent included in federal alternative minimum taxable income;<br/>
<a id="pl.6.12"></a><var>6.12</var>    (3) the amount of investment interest paid or accrued within the taxable year on <br/>
<a id="pl.6.13"></a><var>6.13</var>indebtedness to the extent that the amount does not exceed net investment income, as <br/>
<a id="pl.6.14"></a><var>6.14</var>defined in section 163(d)(4) of the Internal Revenue Code. Interest does not include <br/>
<a id="pl.6.15"></a><var>6.15</var>amounts deducted in computing federal adjusted gross income;<br/>
<a id="pl.6.16"></a><var>6.16</var>    (4) amounts subtracted from federal taxable income as provided by section 
         <statute_ref>290.01, <br/>
<a id="pl.6.17"></a><var>6.17</var>subdivision 19b
         </statute_ref>, clauses (6), (8) to (14), (16), and (21), and (22); and<br/>
<a id="pl.6.18"></a><var>6.18</var>(5) the amount of the net operating loss allowed under section 
         <statute_ref>290.095, subdivision <br/>
<a id="pl.6.19"></a><var>6.19</var>11
         </statute_ref>, paragraph (c).<br/>
<a id="pl.6.20"></a><var>6.20</var>    In the case of an estate or trust, alternative minimum taxable income must be <br/>
<a id="pl.6.21"></a><var>6.21</var>computed as provided in section 59(c) of the Internal Revenue Code.<br/>
<a id="pl.6.22"></a><var>6.22</var>    (b) "Investment interest" means investment interest as defined in section 163(d)(3) <br/>
<a id="pl.6.23"></a><var>6.23</var>of the Internal Revenue Code.<br/>
<a id="pl.6.24"></a><var>6.24</var>    (c) "Net minimum tax" means the minimum tax imposed by this section.<br/>
<a id="pl.6.25"></a><var>6.25</var>    (d) "Regular tax" means the tax that would be imposed under this chapter (without <br/>
<a id="pl.6.26"></a><var>6.26</var>regard to this section and section 290.032), reduced by the sum of the nonrefundable <br/>
<a id="pl.6.27"></a><var>6.27</var>credits allowed under this chapter.<br/>
<a id="pl.6.28"></a><var>6.28</var>    (e) "Tentative minimum tax" equals 
         <statute_ref>6.75</statute_ref> percent of alternative minimum taxable <br/>
<a id="pl.6.29"></a><var>6.29</var>income after subtracting the exemption amount determined under subdivision 3.<br/>
<a id="pl.6.30"></a><var>6.30</var><b>EFFECTIVE DATE.</b>This section is effective for taxable years beginning after <br/>
<a id="pl.6.31"></a><var>6.31</var>December 31, 2015.<br/>