as introduced - 88th Legislature (2013 - 2014) Posted on 03/04/2013 01:45pm
Engrossments | ||
---|---|---|
Introduction | Posted on 03/04/2013 |
A bill for an act
relating to taxation; individual income; imposing a temporary income tax surtax;
amending Minnesota Statutes 2012, section 290.06, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2012, section 290.06, is amended by adding a
subdivision to read:
new text begin
In addition to the tax computed under subdivision
2c and section 290.091, for taxable years beginning after December 31, 2012, but before
January 1, 2016, there is a surtax imposed on individuals, estates, and trusts. The surtax
equals five percent of the tax computed under subdivision 2c and section 290.901.
new text end
new text begin
This section is effective for taxable years beginning after
December 31, 2012.
new text end