HF 1539

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; individual income; providing for 
  1.3             members of the military in active service to be 
  1.4             considered nonresidents for income tax purposes; 
  1.5             amending Minnesota Statutes 2002, section 290.01, 
  1.6             subdivision 7.  
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2002, section 290.01, 
  1.9   subdivision 7, is amended to read: 
  1.10     Subd. 7.  [RESIDENT.] The term "resident" means any 
  1.11  individual domiciled in Minnesota, except that an individual is 
  1.12  not a "resident" for the period of time that the individual is 
  1.13  either: 
  1.14     (1) on the entire taxable year if during any part of the 
  1.15  taxable year the individual is in active duty stationed outside 
  1.16  of Minnesota while in service as defined in section 190.05, 
  1.17  subdivision 5, as a member of the armed forces of the United 
  1.18  States or, the United Nations, or the Minnesota National Guard; 
  1.19  or 
  1.20     (2) the period of time that the individual is a "qualified 
  1.21  individual" as defined in section 911(d)(1) of the Internal 
  1.22  Revenue Code, if the qualified individual notifies the county 
  1.23  within three months of moving out of the country that homestead 
  1.24  status be revoked for the Minnesota residence of the qualified 
  1.25  individual, and the property is not classified as a homestead 
  1.26  while the individual remains a qualified individual. 
  2.1      "Resident" also means any individual domiciled outside the 
  2.2   state who maintains a place of abode in the state and spends in 
  2.3   the aggregate more than one-half of the tax year in Minnesota, 
  2.4   unless: 
  2.5      (1) the individual or the spouse of the individual is in 
  2.6   the armed forces of the United States; or 
  2.7      (2) the individual is covered under the reciprocity 
  2.8   provisions in section 290.081. 
  2.9      For purposes of this subdivision, presence within the state 
  2.10  for any part of a calendar day constitutes a day spent in the 
  2.11  state.  Individuals shall keep adequate records to substantiate 
  2.12  the days spent outside the state. 
  2.13     The term "abode" means a dwelling maintained by an 
  2.14  individual, whether or not owned by the individual and whether 
  2.15  or not occupied by the individual, and includes a dwelling place 
  2.16  owned or leased by the individual's spouse. 
  2.17     Neither the commissioner nor any court shall consider 
  2.18  charitable contributions made by an individual within or without 
  2.19  the state in determining if the individual is domiciled in 
  2.20  Minnesota. 
  2.21     [EFFECTIVE DATE.] This section is effective for taxable 
  2.22  years beginning after December 31, 2002.