Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature
Office of the Revisor of Statutes

HF 137

as introduced - 93rd Legislature (2023 - 2024) Posted on 01/09/2023 09:46am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
Pdf Rtf
Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17
1.18 1.19

A bill for an act
 relating to taxation; individual income; conforming to the federal tax rules for the
Shuttered Venue Operators grant program; amending Minnesota Statutes 2022,
section 290.0111, subdivision 4.

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

Section 1.

Minnesota Statutes 2022, section 290.0111, subdivision 4, is amended to read:


Subd. 4.

Consolidated Appropriations Act, 2021.

(a) "Internal Revenue Code" includes
the following provisions of the COVID-related Tax Relief Act of 2020 in Public Law
116-260:

(1) section 275;

(2) section 276; and

(3) section 277.

(b) For taxable years beginning after December 31, 2019, and before January 1, 2021,
"Internal Revenue Code" includes sections 278(b) and 278(c) of the COVID-related Tax
Relief Act of 2020 in Public Law 116-260.

new text begin (c) For taxable years beginning after December 31, 2019, "Internal Revenue Code"
includes section 278(d) of the COVID-related Tax Relief Act of 2020 in Public Law 116-260.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for taxable years beginning
after December 31, 2019.
 new text end

Minnesota Office of the Revisor of Statutes, Centennial Office Building, 3rd Floor, 658 Cedar Street, St. Paul, MN 55155