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HF 445

as introduced - 88th Legislature (2013 - 2014) Posted on 02/11/2013 02:13pm

KEY: stricken = removed, old language.
underscored = added, new language.
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Engrossments
Introduction Posted on 02/11/2013

Current Version - as introduced

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A bill for an act
 relating to taxation; individual income; conforming to the income tax provisions
of the American Taxpayer Relief Act affecting the computation of the standard
deduction; amending Minnesota Statutes 2012, section 290.01, subdivision 31.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2012, section 290.01, subdivision 31, is amended to read:


Subd. 31.

Internal Revenue Code.

Unless specifically defined otherwise, "Internal
Revenue Code" means the Internal Revenue Code of 1986, as amended through April 14,
2011new text begin , and as amended by section 101 of Public Law 112-240 as it affects the standard
deduction for married joint filers under section 63 of the Internal Revenue Codenew text end . Internal
Revenue Code also includes any uncodified provision in federal law that relates to
provisions of the Internal Revenue Code that are incorporated into Minnesota law. When
used in this chapter, the reference to "subtitle A, chapter 1, subchapter N, part 1, of the
Internal Revenue Code" is to the Internal Revenue Code as amended through March
18, 2010.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for tax years beginning after
December 31, 2012.
 new text end