Minnesota Legislature
HF 2125
1st Unofficial Engrossment - 91st Legislature (2019 - 2020) Posted on 05/01/2019 02:00pm
3.2 3.3
3.4 3.5 3.6 3.7 3.8 3.9 3.10 3.11 3.12 3.13 3.14 3.15 3.16 3.17 3.18 3.19 3.20 3.21 3.22 3.23 3.24 3.25 3.26 3.27 3.28 3.29 3.30 3.31 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 4.10 4.11 4.12
4.13 4.14
4.15 4.16 4.17 4.18 4.19 4.20 4.21 4.22 4.23 4.24 4.25 4.26 4.27 4.28 4.29 4.30 4.31 4.32 4.33 4.34 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8 5.9 5.10 5.11 5.12 5.13 5.14 5.15 5.16
5.17 5.18 5.19
5.20 5.21 5.22 5.23
5.24 5.25 5.26
5.27 5.28 5.29 5.30 5.31 5.32 6.1 6.2 6.3 6.4 6.5 6.6 6.7 6.8 6.9 6.10 6.11 6.12 6.13 6.14 6.15 6.16 6.17 6.18 6.19
6.20 6.21
6.22 6.23 6.24 6.25 6.26 6.27 6.28 6.29 6.30 6.31 6.32 7.1 7.2 7.3 7.4 7.5 7.6 7.7 7.8 7.9 7.10 7.11 7.12 7.13 7.14 7.15 7.16 7.17 7.18 7.19 7.20 7.21 7.22 7.23 7.24 7.25 7.26 7.27 7.28 7.29 7.30 7.31 7.32 7.33 7.34 8.1 8.2 8.3 8.4
8.5 8.6
8.7 8.8 8.9 8.10 8.11 8.12 8.13 8.14 8.15 8.16 8.17 8.18 8.19 8.20 8.21 8.22 8.23 8.24 8.25 8.26 8.27 8.28 8.29 8.30 8.31
8.32 8.33
9.1 9.2 9.3 9.4 9.5 9.6 9.7 9.8 9.9 9.10 9.11 9.12 9.13 9.14 9.15 9.16 9.17 9.18 9.19 9.20 9.21 9.22
9.23 9.24
9.25 9.26 9.27 9.28
9.29 9.30
10.1 10.2 10.3 10.4 10.5 10.6 10.7 10.8 10.9 10.10 10.11 10.12 10.13 10.14 10.15 10.16 10.17 10.18 10.19 10.20 10.21 10.22 10.23 10.24 10.25 10.26 10.27 10.28 10.29 10.30 10.31 11.1 11.2 11.3
11.4 11.5 11.6 11.7 11.8
11.9 11.10 11.11 11.12 11.13 11.14 11.15 11.16
11.17
11.18 11.19 11.20 11.21 11.22 11.23 11.24 11.25 11.26 11.27 11.28 11.29 11.30 11.31
12.1 12.2
12.3 12.4 12.5 12.6 12.7 12.8 12.9 12.10 12.11 12.12 12.13 12.14 12.15
12.16 12.17
12.18 12.19 12.20 12.21 12.22 12.23
12.24 12.25
12.26 12.27 12.28 12.29 12.30 12.31
13.1 13.2 13.3 13.4 13.5
13.6 13.7 13.8 13.9 13.10 13.11 13.12 13.13 13.14
13.15 13.16
13.17 13.18 13.19 13.20 13.21 13.22 13.23 13.24 13.25 13.26 13.27 13.28
13.29 13.30
14.1 14.2 14.3 14.4 14.5 14.6 14.7 14.8 14.9 14.10 14.11 14.12 14.13 14.14 14.15 14.16 14.17 14.18 14.19 14.20 14.21 14.22 14.23 14.24
14.25 14.26
14.27 14.28 14.29 14.30 15.1 15.2 15.3 15.4 15.5 15.6 15.7 15.8 15.9 15.10 15.11 15.12 15.13 15.14 15.15 15.16 15.17 15.18 15.19 15.20 15.21 15.22 15.23
15.24 15.25
15.26 15.27 15.28 15.29 15.30
16.1 16.2
16.3 16.4 16.5 16.6 16.7
16.8 16.9
16.10 16.11 16.12 16.13
16.14 16.15
16.16 16.17 16.18 16.19 16.20 16.21 16.22 16.23 16.24 16.25
16.26 16.27
16.28 16.29 16.30 17.1 17.2 17.3 17.4 17.5 17.6 17.7
17.8 17.9
17.10 17.11 17.12 17.13 17.14
17.15 17.16
17.17 17.18 17.19 17.20 17.21 17.22
17.23 17.24
17.25 17.26 17.27 17.28 17.29
17.30 17.31
18.1 18.2 18.3 18.4 18.5
18.6 18.7 18.8
18.9 18.10 18.11 18.12
18.13 18.14
18.15 18.16 18.17
18.18 18.19
18.20 18.21 18.22 18.23 18.24
18.25 18.26
19.1 19.2 19.3 19.4 19.5
19.6 19.7 19.8
19.9 19.10 19.11 19.12 19.13 19.14 19.15 19.16 19.17 19.18
19.19 19.20
19.21 19.22 19.23 19.24 19.25 19.26 19.27 19.28 19.29 19.30 19.31 20.1 20.2
20.3 20.4
20.5 20.6 20.7 20.8 20.9 20.10 20.11 20.12 20.13 20.14 20.15 20.16 20.17 20.18 20.19 20.20 20.21 20.22 20.23 20.24 20.25 20.26 20.27
20.28 20.29
20.30 20.31 20.32 21.1 21.2 21.3 21.4 21.5 21.6 21.7 21.8 21.9 21.10 21.11
21.12 21.13
21.14 21.15 21.16 21.17 21.18 21.19 21.20 21.21 21.22 21.23 21.24 21.25 21.26 21.27 21.28
21.29 21.30
21.31 21.32 21.33 22.1 22.2 22.3 22.4 22.5 22.6 22.7 22.8 22.9 22.10 22.11 22.12
22.13 22.14
22.15 22.16 22.17 22.18 22.19 22.20 22.21 22.22 22.23 22.24
22.25 22.26
22.27 22.28 22.29 22.30 22.31 23.1 23.2 23.3 23.4 23.5 23.6 23.7 23.8 23.9 23.10 23.11
23.12 23.13
23.14 23.15 23.16 23.17 23.18 23.19 23.20 23.21 23.22 23.23 23.24 23.25 23.26 23.27 23.28
23.29 23.30
24.1 24.2 24.3 24.4 24.5 24.6 24.7 24.8 24.9 24.10 24.11 24.12 24.13 24.14 24.15 24.16 24.17 24.18 24.19 24.20 24.21 24.22 24.23 24.24 24.25 24.26 24.27 24.28 24.29 24.30 24.31 24.32 24.33
25.1 25.2
25.3 25.4 25.5 25.6 25.7 25.8 25.9 25.10 25.11 25.12 25.13 25.14 25.15 25.16 25.17 25.18 25.19 25.20 25.21
25.22 25.23
25.24 25.25 25.26 25.27 25.28 25.29 25.30 25.31 26.1 26.2 26.3 26.4 26.5 26.6 26.7 26.8 26.9 26.10 26.11 26.12 26.13
26.14 26.15
26.16 26.17 26.18 26.19 26.20 26.21 26.22 26.23
26.24 26.25
26.26 26.27 26.28 26.29 26.30 27.1 27.2 27.3 27.4 27.5 27.6 27.7 27.8 27.9 27.10 27.11 27.12 27.13 27.14 27.15 27.16 27.17 27.18 27.19 27.20 27.21 27.22 27.23 27.24 27.25 27.26 27.27 27.28 27.29 27.30 27.31 28.1 28.2 28.3 28.4 28.5 28.6 28.7 28.8 28.9 28.10 28.11 28.12 28.13 28.14 28.15 28.16 28.17
28.18 28.19
28.20 28.21 28.22 28.23 28.24 28.25 28.26 28.27 28.28 28.29 28.30 29.1 29.2 29.3 29.4 29.5 29.6 29.7 29.8 29.9 29.10 29.11 29.12 29.13
29.14 29.15
29.16 29.17 29.18 29.19 29.20 29.21 29.22 29.23 29.24 29.25 29.26 29.27 29.28 29.29 29.30 29.31 30.1 30.2 30.3 30.4 30.5 30.6 30.7 30.8 30.9 30.10 30.11 30.12 30.13 30.14 30.15 30.16 30.17 30.18 30.19 30.20 30.21 30.22 30.23 30.24 30.25 30.26 30.27
30.28 30.29 30.30
31.1 31.2 31.3 31.4 31.5 31.6 31.7 31.8 31.9 31.10 31.11 31.12 31.13 31.14 31.15 31.16 31.17 31.18 31.19 31.20 31.21 31.22 31.23 31.24 31.25 31.26 31.27 31.28 31.29 31.30 31.31 31.32 32.1 32.2 32.3 32.4 32.5 32.6 32.7 32.8 32.9 32.10 32.11 32.12 32.13 32.14 32.15 32.16 32.17 32.18 32.19 32.20 32.21 32.22 32.23 32.24 32.25 32.26 32.27 32.28 32.29 32.30 32.31
32.32
33.1 33.2 33.3 33.4 33.5 33.6 33.7 33.8 33.9 33.10 33.11 33.12 33.13 33.14 33.15 33.16 33.17 33.18 33.19 33.20 33.21 33.22 33.23 33.24 33.25 33.26 33.27 33.28 33.29 33.30 33.31 33.32 33.33 34.1 34.2 34.3 34.4 34.5 34.6 34.7 34.8 34.9 34.10 34.11 34.12 34.13 34.14 34.15 34.16 34.17 34.18 34.19 34.20 34.21 34.22 34.23 34.24 34.25 34.26 34.27 34.28 34.29 34.30 34.31 34.32
35.1 35.2
35.3 35.4 35.5 35.6 35.7 35.8 35.9 35.10 35.11 35.12
35.13 35.14
35.15 35.16 35.17 35.18 35.19 35.20 35.21 35.22 35.23 35.24 35.25 35.26 35.27 35.28 35.29 35.30 35.31 35.32 36.1 36.2 36.3 36.4 36.5 36.6 36.7 36.8 36.9 36.10 36.11 36.12 36.13 36.14 36.15 36.16 36.17
36.18 36.19
36.20 36.21 36.22 36.23 36.24 36.25 36.26 36.27 36.28 36.29 36.30 36.31 37.1 37.2 37.3 37.4 37.5 37.6 37.7 37.8 37.9 37.10 37.11 37.12 37.13 37.14 37.15 37.16 37.17 37.18 37.19 37.20 37.21 37.22 37.23 37.24 37.25 37.26 37.27 37.28 37.29 37.30 37.31 38.1 38.2 38.3 38.4 38.5 38.6 38.7 38.8 38.9 38.10 38.11 38.12 38.13 38.14 38.15 38.16 38.17 38.18 38.19 38.20 38.21 38.22 38.23 38.24 38.25 38.26 38.27 38.28 38.29 38.30 38.31 39.1 39.2 39.3 39.4 39.5 39.6 39.7 39.8 39.9 39.10
39.11 39.12
39.13 39.14 39.15 39.16 39.17 39.18 39.19 39.20 39.21 39.22 39.23 39.24 39.25 39.26 39.27 39.28 39.29 39.30 39.31 39.32 39.33 40.1 40.2 40.3 40.4 40.5
40.6 40.7
40.8 40.9 40.10
40.11 40.12
40.13 40.14 40.15 40.16 40.17 40.18 40.19 40.20 40.21 40.22 40.23 40.24 40.25 40.26 40.27 40.28 40.29 40.30 40.31 40.32 41.1 41.2 41.3 41.4 41.5
41.6 41.7
41.8 41.9 41.10 41.11 41.12 41.13 41.14 41.15 41.16 41.17 41.18 41.19 41.20 41.21 41.22 41.23 41.24 41.25 41.26 41.27 41.28 41.29 41.30 41.31 41.32 42.1 42.2 42.3 42.4 42.5 42.6 42.7 42.8 42.9 42.10 42.11 42.12 42.13 42.14 42.15 42.16 42.17 42.18 42.19 42.20 42.21 42.22 42.23 42.24 42.25 42.26 42.27 42.28 42.29 42.30 42.31 43.1 43.2 43.3 43.4 43.5
43.6 43.7 43.8
43.9 43.10 43.11 43.12 43.13 43.14 43.15 43.16 43.17 43.18 43.19 43.20 43.21 43.22 43.23 43.24 43.25 43.26 43.27 43.28 43.29 43.30 44.1 44.2 44.3 44.4 44.5 44.6 44.7 44.8 44.9
44.10 44.11
44.12 44.13 44.14 44.15 44.16 44.17 44.18 44.19 44.20 44.21 44.22 44.23 44.24 44.25 44.26 44.27 44.28 44.29 44.30 44.31 44.32 45.1 45.2 45.3 45.4 45.5 45.6 45.7 45.8 45.9 45.10 45.11 45.12 45.13 45.14 45.15 45.16 45.17 45.18 45.19 45.20 45.21 45.22 45.23 45.24 45.25 45.26 45.27 45.28 45.29 45.30 45.31 45.32 45.33 46.1 46.2 46.3 46.4 46.5 46.6 46.7 46.8 46.9 46.10 46.11
46.12 46.13
46.14 46.15 46.16 46.17 46.18 46.19 46.20 46.21
46.22 46.23
46.24 46.25 46.26 46.27 46.28 46.29 46.30 46.31 47.1 47.2 47.3
47.4 47.5
47.6 47.7 47.8 47.9 47.10 47.11 47.12 47.13 47.14 47.15 47.16
47.17 47.18
47.19 47.20 47.21 47.22 47.23
47.24 47.25 47.26
47.27 47.28
48.1 48.2
48.3 48.4 48.5 48.6 48.7 48.8 48.9 48.10 48.11 48.12 48.13 48.14 48.15 48.16 48.17 48.18 48.19 48.20 48.21 48.22 48.23 48.24 48.25 48.26 48.27 48.28 48.29 48.30 48.31 49.1 49.2 49.3 49.4 49.5 49.6 49.7 49.8 49.9 49.10 49.11 49.12 49.13 49.14 49.15 49.16 49.17 49.18 49.19 49.20 49.21 49.22 49.23 49.24
49.25 49.26 49.27 49.28 49.29 49.30 50.1 50.2 50.3 50.4 50.5 50.6 50.7 50.8 50.9 50.10 50.11 50.12 50.13 50.14 50.15 50.16 50.17 50.18 50.19 50.20 50.21 50.22 50.23 50.24 50.25 50.26 50.27 50.28 50.29 50.30 50.31 50.32 50.33 51.1 51.2 51.3 51.4 51.5 51.6 51.7 51.8 51.9 51.10 51.11 51.12 51.13 51.14 51.15 51.16 51.17 51.18 51.19 51.20 51.21 51.22 51.23 51.24 51.25 51.26 51.27 51.28 51.29 51.30 51.31 51.32 51.33 51.34 51.35 52.1 52.2 52.3 52.4 52.5 52.6 52.7 52.8 52.9 52.10 52.11 52.12
52.13 52.14
52.15 52.16 52.17 52.18 52.19 52.20 52.21
52.22 52.23
52.24 52.25 52.26 52.27 52.28 52.29 52.30 52.31 53.1 53.2 53.3 53.4 53.5 53.6 53.7 53.8 53.9 53.10 53.11 53.12 53.13 53.14 53.15 53.16 53.17 53.18
53.19 53.20
53.21 53.22 53.23 53.24 53.25 53.26 53.27 53.28 53.29 53.30 53.31 53.32 54.1 54.2 54.3 54.4 54.5 54.6 54.7 54.8
54.9 54.10
54.11 54.12 54.13 54.14 54.15 54.16 54.17 54.18 54.19 54.20 54.21 54.22 54.23 54.24 54.25 54.26 54.27 54.28 54.29 54.30 54.31 54.32 55.1 55.2 55.3 55.4 55.5 55.6 55.7 55.8 55.9 55.10 55.11 55.12 55.13
55.14 55.15
55.16 55.17 55.18 55.19 55.20 55.21 55.22 55.23 55.24 55.25 55.26 55.27 55.28 55.29 55.30 55.31 56.1 56.2
56.3 56.4
56.5 56.6 56.7 56.8 56.9 56.10
56.11 56.12
56.13 56.14 56.15 56.16 56.17 56.18 56.19 56.20 56.21 56.22 56.23 56.24 56.25
56.26 56.27
57.1 57.2 57.3 57.4 57.5 57.6 57.7 57.8 57.9 57.10 57.11 57.12 57.13 57.14 57.15 57.16 57.17 57.18 57.19 57.20 57.21 57.22 57.23 57.24 57.25 57.26 57.27 57.28 57.29 57.30
57.31 57.32 58.1 58.2
58.3 58.4 58.5 58.6 58.7 58.8 58.9
58.10 58.11
58.12 58.13 58.14 58.15 58.16 58.17 58.18 58.19 58.20
58.21 58.22
58.23 58.24 58.25 58.26 58.27 58.28
58.29 58.30
59.1 59.2 59.3 59.4 59.5 59.6 59.7
59.8 59.9
59.10 59.11 59.12 59.13 59.14 59.15 59.16 59.17 59.18 59.19 59.20 59.21 59.22 59.23 59.24 59.25 59.26 59.27 59.28 59.29
59.30 59.31
60.1 60.2 60.3 60.4 60.5 60.6 60.7 60.8 60.9 60.10 60.11 60.12 60.13 60.14 60.15 60.16 60.17 60.18 60.19 60.20 60.21 60.22 60.23 60.24 60.25 60.26 60.27 60.28 60.29 60.30 60.31 61.1 61.2
61.3 61.4
61.5 61.6 61.7 61.8 61.9 61.10 61.11 61.12 61.13 61.14 61.15 61.16 61.17 61.18 61.19 61.20 61.21 61.22 61.23 61.24 61.25 61.26 61.27 61.28 61.29 62.1 62.2 62.3 62.4 62.5 62.6 62.7 62.8 62.9 62.10 62.11 62.12 62.13 62.14 62.15 62.16 62.17 62.18 62.19 62.20 62.21 62.22 62.23 62.24
62.25 62.26
62.27 62.28 62.29 62.30 62.31 62.32 63.1 63.2 63.3 63.4 63.5 63.6 63.7 63.8 63.9 63.10 63.11 63.12 63.13 63.14 63.15 63.16 63.17 63.18 63.19 63.20 63.21 63.22 63.23 63.24 63.25 63.26 63.27 63.28 63.29 63.30 63.31 63.32 63.33 64.1 64.2 64.3 64.4 64.5 64.6 64.7 64.8 64.9 64.10 64.11 64.12 64.13 64.14 64.15 64.16 64.17 64.18 64.19 64.20 64.21 64.22 64.23 64.24 64.25 64.26 64.27 64.28 64.29 64.30 64.31 64.32 65.1 65.2 65.3 65.4 65.5 65.6 65.7 65.8 65.9 65.10 65.11 65.12 65.13 65.14 65.15 65.16 65.17 65.18
65.19 65.20
65.21 65.22 65.23 65.24 65.25 65.26 65.27 65.28 65.29 65.30 65.31 65.32 65.33 66.1 66.2 66.3 66.4 66.5 66.6 66.7 66.8 66.9 66.10 66.11 66.12 66.13 66.14 66.15 66.16 66.17 66.18 66.19 66.20 66.21 66.22 66.23 66.24 66.25 66.26 66.27 66.28 66.29 66.30 66.31 67.1 67.2 67.3 67.4 67.5 67.6 67.7
67.8 67.9
67.10 67.11 67.12 67.13 67.14 67.15 67.16 67.17 67.18 67.19 67.20 67.21 67.22 67.23
67.24 67.25
67.26 67.27 67.28 67.29 67.30
68.1 68.2
68.3 68.4 68.5 68.6 68.7 68.8 68.9 68.10 68.11 68.12
68.13 68.14 68.15 68.16 68.17 68.18 68.19 68.20 68.21 68.22 68.23 68.24 68.25 68.26 68.27 68.28 68.29 68.30 69.1 69.2 69.3 69.4 69.5 69.6 69.7 69.8 69.9 69.10 69.11 69.12 69.13 69.14 69.15 69.16 69.17 69.18 69.19 69.20 69.21 69.22 69.23 69.24 69.25 69.26 69.27 69.28 69.29 69.30 69.31 69.32 70.1 70.2 70.3 70.4 70.5 70.6 70.7 70.8 70.9 70.10 70.11 70.12 70.13 70.14 70.15 70.16 70.17 70.18 70.19 70.20 70.21 70.22 70.23 70.24 70.25 70.26 70.27 70.28 70.29 70.30 70.31 71.1 71.2 71.3 71.4 71.5 71.6 71.7 71.8 71.9 71.10 71.11 71.12 71.13 71.14 71.15 71.16 71.17 71.18 71.19 71.20 71.21 71.22 71.23 71.24 71.25 71.26 71.27 71.28 71.29 71.30 71.31 71.32 71.33 72.1 72.2 72.3 72.4 72.5 72.6 72.7 72.8 72.9 72.10 72.11 72.12 72.13 72.14 72.15 72.16 72.17 72.18 72.19 72.20 72.21 72.22 72.23 72.24 72.25 72.26 72.27 72.28 72.29 72.30 72.31 72.32 73.1 73.2 73.3 73.4 73.5 73.6 73.7 73.8 73.9 73.10 73.11 73.12 73.13 73.14 73.15 73.16 73.17 73.18 73.19 73.20 73.21 73.22 73.23 73.24 73.25 73.26 73.27 73.28 73.29 73.30 73.31 73.32 73.33 74.1 74.2 74.3 74.4 74.5 74.6 74.7 74.8 74.9 74.10 74.11 74.12 74.13 74.14 74.15 74.16 74.17 74.18 74.19 74.20 74.21 74.22 74.23 74.24 74.25 74.26 74.27 74.28 74.29 74.30 74.31 74.32 75.1 75.2 75.3 75.4 75.5 75.6 75.7 75.8 75.9 75.10 75.11 75.12 75.13 75.14 75.15 75.16 75.17 75.18 75.19 75.20 75.21 75.22 75.23 75.24 75.25 75.26 75.27 75.28 75.29 75.30 75.31
75.32 75.33
76.1 76.2 76.3 76.4 76.5 76.6 76.7 76.8 76.9 76.10 76.11 76.12 76.13 76.14 76.15 76.16 76.17 76.18 76.19 76.20 76.21 76.22 76.23 76.24 76.25 76.26 76.27 76.28 76.29 76.30 76.31 76.32 76.33 77.1 77.2 77.3 77.4 77.5 77.6 77.7 77.8 77.9
77.10 77.11
77.12 77.13 77.14 77.15 77.16 77.17 77.18 77.19 77.20 77.21 77.22 77.23 77.24 77.25 77.26 77.27 77.28 77.29 77.30 77.31 77.32 77.33 78.1 78.2 78.3 78.4 78.5 78.6 78.7 78.8 78.9 78.10 78.11 78.12 78.13 78.14 78.15 78.16 78.17 78.18 78.19 78.20 78.21 78.22 78.23 78.24 78.25 78.26 78.27 78.28 78.29 78.30 78.31 78.32 78.33 78.34 78.35 79.1 79.2 79.3 79.4 79.5 79.6 79.7 79.8 79.9 79.10 79.11 79.12 79.13 79.14 79.15 79.16 79.17 79.18 79.19 79.20 79.21 79.22 79.23 79.24 79.25 79.26 79.27 79.28 79.29 79.30 79.31
79.32 79.33
80.1 80.2 80.3 80.4 80.5 80.6 80.7 80.8 80.9 80.10 80.11 80.12 80.13 80.14 80.15 80.16 80.17 80.18 80.19 80.20 80.21 80.22 80.23 80.24 80.25 80.26 80.27 80.28 80.29 80.30 80.31 80.32 81.1 81.2 81.3 81.4 81.5 81.6 81.7 81.8 81.9 81.10 81.11 81.12 81.13 81.14 81.15 81.16 81.17 81.18
81.19 81.20
81.21 81.22 81.23 81.24 81.25 81.26 81.27 81.28 81.29 81.30 81.31 81.32 82.1 82.2 82.3 82.4 82.5 82.6 82.7 82.8 82.9 82.10 82.11 82.12
82.13 82.14
82.15 82.16 82.17 82.18 82.19 82.20 82.21 82.22 82.23 82.24 82.25 82.26 82.27 82.28 82.29 82.30 82.31 82.32 83.1 83.2 83.3 83.4 83.5 83.6 83.7 83.8 83.9 83.10 83.11 83.12 83.13 83.14 83.15 83.16 83.17 83.18 83.19 83.20 83.21 83.22 83.23 83.24 83.25 83.26 83.27 83.28 83.29 83.30 83.31
84.1 84.2
84.3 84.4 84.5 84.6 84.7 84.8 84.9 84.10 84.11 84.12 84.13 84.14 84.15 84.16 84.17 84.18 84.19 84.20 84.21 84.22 84.23 84.24 84.25
84.26 84.27
84.28 84.29 84.30 84.31 85.1 85.2 85.3 85.4 85.5 85.6 85.7 85.8 85.9 85.10 85.11 85.12 85.13 85.14 85.15 85.16 85.17 85.18 85.19 85.20 85.21 85.22 85.23 85.24 85.25 85.26 85.27 85.28 85.29 85.30 85.31 85.32 85.33 86.1 86.2 86.3 86.4 86.5 86.6 86.7 86.8 86.9 86.10
86.11 86.12
86.13 86.14 86.15 86.16 86.17 86.18 86.19 86.20 86.21 86.22 86.23 86.24 86.25 86.26
86.27
86.28 86.29 86.30 86.31 86.32 87.1 87.2 87.3
87.4
87.5 87.6
87.7 87.8 87.9 87.10 87.11 87.12 87.13 87.14 87.15 87.16
87.17
87.18 87.19 87.20 87.21 87.22 87.23 87.24 87.25 87.26 87.27 87.28 87.29 87.30 87.31 88.1 88.2 88.3 88.4 88.5 88.6 88.7 88.8 88.9 88.10 88.11 88.12 88.13 88.14 88.15 88.16 88.17 88.18 88.19 88.20 88.21 88.22 88.23 88.24 88.25 88.26 88.27
88.28 88.29
89.1 89.2 89.3 89.4 89.5 89.6 89.7 89.8 89.9 89.10 89.11 89.12
89.13 89.14
89.15 89.16 89.17 89.18 89.19 89.20
89.21 89.22
89.23 89.24 89.25 89.26 89.27 89.28 89.29 89.30 90.1 90.2 90.3 90.4 90.5 90.6 90.7 90.8 90.9 90.10 90.11 90.12 90.13 90.14 90.15 90.16 90.17 90.18 90.19 90.20 90.21 90.22 90.23 90.24 90.25
90.26
90.27 90.28 90.29 90.30 90.31 90.32
91.1 91.2
91.3 91.4 91.5 91.6 91.7 91.8 91.9 91.10 91.11 91.12
91.13 91.14
91.15 91.16 91.17 91.18 91.19 91.20 91.21 91.22 91.23 91.24 91.25
91.26
91.27 91.28 91.29 91.30 91.31 92.1 92.2 92.3 92.4 92.5 92.6 92.7 92.8 92.9 92.10 92.11 92.12 92.13 92.14 92.15 92.16 92.17
92.18 92.19 92.20
92.21 92.22 92.23 92.24 92.25 92.26 92.27 92.28 92.29 92.30 92.31 93.1 93.2 93.3 93.4 93.5 93.6 93.7 93.8 93.9 93.10 93.11 93.12 93.13 93.14 93.15 93.16 93.17 93.18 93.19 93.20 93.21 93.22 93.23 93.24 93.25 93.26 93.27 93.28 93.29 93.30 93.31 94.1 94.2 94.3 94.4 94.5 94.6 94.7
94.8
94.9 94.10 94.11 94.12 94.13 94.14 94.15 94.16 94.17 94.18 94.19 94.20 94.21 94.22 94.23 94.24 94.25 94.26 94.27 94.28 94.29
94.30
95.1 95.2 95.3 95.4 95.5 95.6 95.7 95.8 95.9 95.10
95.11
95.12 95.13 95.14 95.15
95.16 95.17
95.18 95.19 95.20 95.21 95.22 95.23 95.24 95.25 95.26 95.27 95.28 95.29 95.30 96.1 96.2 96.3 96.4 96.5 96.6 96.7 96.8 96.9
96.10 96.11
96.12 96.13
96.14 96.15 96.16
96.17
96.18 96.19
96.20 96.21 96.22 96.23 96.24 96.25 96.26 96.27 96.28 96.29 96.30 96.31 97.1 97.2 97.3 97.4 97.5
97.6 97.7
97.8 97.9 97.10 97.11 97.12 97.13 97.14 97.15 97.16 97.17 97.18 97.19 97.20
97.21 97.22
97.23 97.24 97.25 97.26 97.27 97.28 97.29 97.30 98.1 98.2
98.3
98.4 98.5 98.6 98.7 98.8 98.9 98.10
98.11
98.12 98.13 98.14 98.15 98.16 98.17 98.18 98.19 98.20 98.21 98.22 98.23 98.24 98.25 98.26 98.27 98.28
98.29 98.30
99.1 99.2 99.3 99.4 99.5 99.6 99.7 99.8 99.9 99.10 99.11 99.12 99.13 99.14 99.15 99.16
99.17 99.18
99.19 99.20 99.21 99.22 99.23 99.24 99.25 99.26 99.27 99.28 99.29
99.30 99.31
100.1 100.2 100.3 100.4 100.5 100.6 100.7 100.8 100.9 100.10 100.11 100.12 100.13 100.14 100.15 100.16 100.17 100.18 100.19 100.20 100.21 100.22 100.23 100.24
100.25 100.26
100.27 100.28 100.29 100.30 100.31 100.32 100.33 101.1 101.2 101.3 101.4 101.5 101.6 101.7 101.8 101.9 101.10 101.11 101.12 101.13 101.14 101.15 101.16 101.17 101.18 101.19 101.20 101.21 101.22 101.23 101.24 101.25 101.26 101.27 101.28 101.29 101.30 101.31 101.32 101.33 101.34 102.1 102.2 102.3 102.4 102.5 102.6 102.7 102.8 102.9 102.10 102.11 102.12 102.13 102.14 102.15
102.16
102.17 102.18 102.19 102.20 102.21 102.22 102.23 102.24 102.25 102.26 102.27 102.28 102.29 102.30 102.31 102.32 102.33 103.1 103.2 103.3 103.4 103.5 103.6 103.7 103.8 103.9 103.10 103.11 103.12 103.13 103.14 103.15 103.16 103.17 103.18 103.19 103.20 103.21 103.22 103.23 103.24 103.25 103.26 103.27 103.28 103.29 103.30 103.31 103.32 104.1 104.2 104.3 104.4 104.5 104.6 104.7 104.8 104.9 104.10 104.11 104.12 104.13 104.14 104.15 104.16 104.17 104.18 104.19 104.20 104.21 104.22 104.23 104.24 104.25 104.26 104.27 104.28 104.29 104.30 104.31 105.1 105.2 105.3 105.4 105.5 105.6 105.7 105.8 105.9 105.10 105.11 105.12 105.13 105.14 105.15 105.16 105.17 105.18 105.19 105.20 105.21 105.22 105.23 105.24 105.25 105.26 105.27 105.28 105.29 105.30 105.31 106.1 106.2 106.3 106.4 106.5 106.6 106.7 106.8 106.9 106.10 106.11 106.12 106.13 106.14 106.15 106.16 106.17 106.18 106.19 106.20 106.21 106.22 106.23 106.24 106.25 106.26 106.27 106.28 106.29 106.30 106.31 106.32 107.1 107.2 107.3 107.4 107.5 107.6 107.7 107.8 107.9 107.10 107.11 107.12 107.13 107.14 107.15 107.16 107.17 107.18 107.19 107.20 107.21 107.22 107.23 107.24
107.25
107.26 107.27 107.28 107.29 107.30 107.31 108.1 108.2 108.3 108.4 108.5 108.6 108.7 108.8 108.9 108.10 108.11 108.12 108.13 108.14 108.15 108.16 108.17 108.18 108.19 108.20 108.21 108.22 108.23 108.24 108.25 108.26 108.27 108.28 108.29 108.30 108.31 109.1 109.2 109.3 109.4 109.5 109.6 109.7 109.8 109.9 109.10
109.11
109.12 109.13 109.14 109.15 109.16 109.17 109.18 109.19 109.20 109.21 109.22 109.23
109.24
109.25 109.26 109.27 109.28 109.29 109.30 110.1 110.2 110.3
110.4
110.5 110.6 110.7 110.8 110.9 110.10 110.11 110.12 110.13 110.14 110.15 110.16 110.17 110.18 110.19 110.20 110.21 110.22 110.23 110.24 110.25 110.26 110.27 110.28 110.29 110.30 111.1 111.2 111.3 111.4 111.5 111.6 111.7 111.8 111.9 111.10 111.11 111.12 111.13 111.14 111.15 111.16 111.17 111.18 111.19 111.20 111.21 111.22 111.23 111.24 111.25 111.26 111.27 111.28 111.29 111.30 111.31 111.32 111.33 111.34 111.35 112.1 112.2 112.3 112.4 112.5 112.6 112.7 112.8 112.9 112.10 112.11 112.12 112.13 112.14 112.15 112.16 112.17 112.18 112.19 112.20 112.21 112.22 112.23 112.24 112.25 112.26 112.27 112.28 112.29 112.30 112.31 112.32 112.33 113.1 113.2 113.3 113.4 113.5 113.6 113.7 113.8 113.9 113.10 113.11 113.12 113.13 113.14 113.15 113.16 113.17 113.18 113.19 113.20 113.21 113.22 113.23 113.24 113.25 113.26 113.27 113.28 113.29 113.30 113.31 113.32 113.33 113.34 114.1 114.2 114.3 114.4 114.5 114.6 114.7 114.8 114.9 114.10 114.11 114.12 114.13 114.14 114.15 114.16 114.17 114.18 114.19 114.20 114.21 114.22 114.23 114.24 114.25 114.26 114.27 114.28 114.29 114.30 114.31 114.32 115.1 115.2 115.3 115.4 115.5 115.6 115.7 115.8 115.9 115.10 115.11 115.12 115.13 115.14 115.15 115.16 115.17 115.18 115.19 115.20 115.21 115.22 115.23 115.24 115.25 115.26 115.27 115.28 115.29 115.30 115.31 115.32 115.33 115.34 115.35 116.1 116.2 116.3 116.4 116.5 116.6 116.7 116.8 116.9 116.10 116.11 116.12 116.13 116.14 116.15 116.16 116.17 116.18 116.19 116.20 116.21 116.22 116.23 116.24 116.25 116.26
116.27
116.28 116.29 116.30 116.31 116.32 116.33 116.34 117.1 117.2 117.3 117.4 117.5 117.6 117.7 117.8 117.9 117.10 117.11 117.12 117.13 117.14 117.15 117.16 117.17 117.18 117.19 117.20 117.21 117.22 117.23 117.24 117.25 117.26 117.27 117.28 117.29 117.30 117.31 117.32 118.1 118.2 118.3 118.4 118.5 118.6 118.7 118.8 118.9 118.10 118.11 118.12 118.13 118.14 118.15 118.16 118.17 118.18 118.19 118.20 118.21 118.22 118.23 118.24 118.25 118.26 118.27 118.28 118.29 118.30 119.1 119.2 119.3 119.4 119.5 119.6
119.7 119.8
119.9 119.10 119.11 119.12 119.13 119.14 119.15 119.16 119.17 119.18 119.19 119.20 119.21 119.22 119.23 119.24 119.25 119.26 119.27 119.28 119.29 119.30 119.31 119.32 120.1 120.2
120.3 120.4
120.5 120.6 120.7 120.8 120.9 120.10 120.11 120.12 120.13 120.14 120.15 120.16 120.17 120.18 120.19 120.20 120.21 120.22 120.23
120.24 120.25
120.26 120.27 120.28 120.29 120.30 120.31 120.32 120.33 121.1 121.2 121.3 121.4 121.5 121.6 121.7 121.8 121.9 121.10
121.11 121.12
121.13 121.14 121.15 121.16 121.17 121.18 121.19 121.20 121.21 121.22
121.23 121.24
121.25 121.26 121.27 121.28 121.29
121.30
122.1 122.2 122.3 122.4 122.5 122.6 122.7 122.8 122.9 122.10 122.11
122.12
122.13 122.14 122.15 122.16 122.17 122.18 122.19 122.20 122.21 122.22 122.23 122.24 122.25 122.26 122.27 122.28 122.29 122.30 122.31 123.1 123.2
123.3
123.4 123.5 123.6 123.7 123.8 123.9 123.10 123.11 123.12 123.13 123.14 123.15 123.16 123.17 123.18 123.19 123.20 123.21 123.22
123.23
123.24 123.25 123.26 123.27 123.28 123.29 124.1 124.2 124.3 124.4 124.5 124.6 124.7 124.8 124.9 124.10 124.11 124.12 124.13 124.14 124.15 124.16 124.17 124.18 124.19 124.20 124.21 124.22 124.23 124.24 124.25 124.26 124.27 124.28 125.1 125.2 125.3 125.4
125.5
125.6 125.7 125.8 125.9 125.10 125.11 125.12 125.13 125.14 125.15 125.16 125.17 125.18 125.19 125.20 125.21 125.22 125.23 125.24 125.25 125.26 125.27 125.28 125.29 125.30 125.31 126.1 126.2
126.3 126.4
126.5 126.6 126.7 126.8 126.9 126.10 126.11 126.12 126.13 126.14 126.15 126.16 126.17 126.18 126.19 126.20 126.21 126.22 126.23 126.24 126.25 126.26 126.27 126.28 126.29 126.30 126.31 126.32 126.33 126.34 127.1 127.2 127.3 127.4 127.5 127.6 127.7 127.8 127.9 127.10 127.11 127.12 127.13 127.14 127.15 127.16 127.17 127.18 127.19 127.20 127.21
127.22 127.23
127.24 127.25 127.26 127.27 127.28 127.29 127.30 127.31 127.32 127.33 127.34 127.35 128.1 128.2 128.3 128.4 128.5 128.6 128.7 128.8 128.9 128.10 128.11 128.12 128.13 128.14 128.15 128.16 128.17 128.18 128.19
128.20 128.21
128.22 128.23 128.24 128.25 128.26 128.27 128.28 128.29 128.30 128.31 128.32 128.33 129.1 129.2 129.3 129.4 129.5 129.6 129.7 129.8 129.9 129.10 129.11 129.12 129.13 129.14 129.15 129.16 129.17 129.18 129.19 129.20 129.21 129.22 129.23 129.24 129.25 129.26 129.27 129.28 129.29 129.30 129.31 129.32 129.33 129.34 129.35 130.1 130.2 130.3 130.4 130.5 130.6 130.7 130.8 130.9 130.10 130.11 130.12 130.13 130.14 130.15 130.16 130.17 130.18 130.19 130.20 130.21 130.22 130.23 130.24 130.25 130.26 130.27 130.28 130.29 130.30 130.31 130.32 130.33 130.34 131.1 131.2 131.3 131.4 131.5 131.6 131.7 131.8 131.9 131.10 131.11 131.12 131.13 131.14 131.15 131.16 131.17 131.18 131.19 131.20 131.21 131.22 131.23 131.24 131.25 131.26
131.27 131.28 131.29 131.30
132.1 132.2 132.3 132.4
132.5 132.6 132.7
132.8 132.9 132.10 132.11 132.12 132.13 132.14 132.15 132.16 132.17 132.18 132.19
132.20 132.21 132.22
132.23 132.24 132.25 132.26 132.27 132.28 132.29 132.30 132.31
133.1 133.2 133.3
133.4 133.5 133.6 133.7 133.8 133.9 133.10 133.11 133.12 133.13
133.14 133.15 133.16
133.17 133.18
133.19 133.20
133.21
133.22 133.23 133.24 133.25 133.26 133.27 133.28 133.29 133.30 133.31 133.32
134.1 134.2 134.3
134.4 134.5 134.6 134.7 134.8 134.9 134.10
134.11 134.12 134.13
134.14 134.15 134.16 134.17 134.18 134.19 134.20 134.21 134.22 134.23 134.24 134.25 134.26 134.27 134.28 134.29 134.30 134.31 134.32
135.1 135.2 135.3
135.4 135.5 135.6 135.7 135.8 135.9 135.10 135.11 135.12 135.13 135.14 135.15 135.16
135.17 135.18 135.19
135.20 135.21 135.22 135.23 135.24 135.25 135.26 135.27 135.28 135.29
135.30 135.31 135.32
136.1 136.2
136.3 136.4 136.5 136.6 136.7 136.8 136.9 136.10 136.11 136.12 136.13 136.14 136.15 136.16 136.17
136.18 136.19
136.20 136.21 136.22 136.23 136.24 136.25 136.26 136.27 136.28 136.29 136.30 136.31 136.32 137.1 137.2 137.3 137.4 137.5 137.6 137.7 137.8 137.9 137.10 137.11 137.12 137.13 137.14 137.15 137.16 137.17 137.18
137.19
137.20 137.21
137.22 137.23 137.24 137.25 137.26 137.27 137.28 137.29 137.30 137.31 137.32 138.1 138.2 138.3 138.4
138.5
138.6 138.7 138.8 138.9 138.10 138.11 138.12 138.13 138.14 138.15 138.16 138.17 138.18 138.19 138.20 138.21 138.22 138.23 138.24 138.25 138.26 138.27 138.28 138.29 138.30 138.31 139.1 139.2 139.3 139.4 139.5 139.6 139.7 139.8 139.9 139.10 139.11 139.12 139.13 139.14 139.15 139.16 139.17 139.18 139.19 139.20 139.21 139.22 139.23 139.24 139.25 139.26 139.27 139.28 139.29 139.30 139.31 139.32 140.1 140.2 140.3 140.4 140.5 140.6 140.7 140.8 140.9 140.10 140.11 140.12 140.13 140.14 140.15 140.16 140.17 140.18 140.19 140.20 140.21 140.22 140.23 140.24
140.25 140.26
140.27 140.28 140.29 140.30 140.31 141.1 141.2 141.3 141.4 141.5 141.6 141.7
141.8
141.9 141.10 141.11 141.12 141.13 141.14 141.15 141.16 141.17 141.18 141.19 141.20 141.21 141.22 141.23
141.24 141.25
141.26 141.27 141.28 141.29 141.30
142.1 142.2
142.3 142.4 142.5 142.6 142.7 142.8 142.9 142.10 142.11 142.12 142.13 142.14 142.15 142.16 142.17
142.18
142.19 142.20 142.21 142.22 142.23 142.24 142.25 142.26 142.27 142.28 142.29 142.30
142.31
143.1 143.2 143.3 143.4
143.5
143.6 143.7
143.8 143.9 143.10 143.11 143.12 143.13 143.14 143.15 143.16 143.17 143.18 143.19 143.20 143.21 143.22 143.23 143.24 143.25 143.26 143.27 143.28 143.29 143.30 143.31 144.1 144.2 144.3 144.4
144.5
144.6 144.7 144.8 144.9 144.10 144.11 144.12
144.13
144.14 144.15 144.16 144.17 144.18 144.19 144.20 144.21 144.22 144.23 144.24 144.25 144.26 144.27 144.28 144.29 144.30 145.1 145.2 145.3 145.4 145.5 145.6 145.7 145.8
145.9 145.10
145.11 145.12 145.13 145.14 145.15 145.16 145.17 145.18 145.19 145.20 145.21 145.22 145.23 145.24 145.25 145.26 145.27 145.28 145.29 145.30 145.31 145.32 146.1 146.2 146.3
146.4 146.5 146.6 146.7 146.8
146.9 146.10 146.11 146.12 146.13 146.14 146.15 146.16 146.17 146.18 146.19 146.20 146.21 146.22 146.23 146.24 146.25
146.26
146.27 146.28 146.29 146.30 147.1 147.2 147.3 147.4 147.5 147.6 147.7 147.8 147.9 147.10 147.11 147.12 147.13 147.14 147.15 147.16 147.17 147.18 147.19 147.20 147.21 147.22 147.23 147.24 147.25 147.26 147.27
147.28 147.29 147.30
148.1 148.2 148.3 148.4 148.5 148.6 148.7 148.8 148.9 148.10 148.11 148.12 148.13 148.14 148.15 148.16 148.17 148.18 148.19 148.20 148.21 148.22 148.23 148.24 148.25 148.26 148.27 148.28 148.29 148.30 148.31
148.32 148.33
149.1 149.2 149.3 149.4 149.5 149.6 149.7 149.8 149.9 149.10 149.11 149.12 149.13
149.14 149.15 149.16
149.17 149.18 149.19 149.20 149.21 149.22 149.23 149.24 149.25
149.26 149.27 149.28
149.29 149.30 149.31 150.1 150.2 150.3 150.4 150.5 150.6 150.7 150.8 150.9 150.10 150.11
150.12 150.13 150.14
150.15 150.16 150.17 150.18 150.19 150.20 150.21 150.22 150.23 150.24
150.25 150.26 150.27
150.28 150.29 150.30 150.31 150.32 151.1 151.2 151.3 151.4 151.5 151.6 151.7 151.8 151.9 151.10 151.11 151.12 151.13 151.14 151.15 151.16 151.17 151.18 151.19
151.20 151.21 151.22
151.23 151.24 151.25 151.26 151.27 151.28 151.29 151.30 151.31 151.32 152.1 152.2
152.3 152.4 152.5
152.6 152.7 152.8 152.9 152.10 152.11 152.12 152.13 152.14 152.15 152.16 152.17 152.18 152.19 152.20 152.21 152.22 152.23 152.24 152.25 152.26 152.27 152.28 152.29 152.30 152.31
153.1 153.2 153.3
153.4 153.5 153.6 153.7 153.8 153.9 153.10 153.11 153.12 153.13 153.14 153.15 153.16 153.17 153.18 153.19 153.20 153.21 153.22 153.23 153.24 153.25 153.26 153.27 153.28 153.29 153.30 153.31 153.32 154.1 154.2 154.3 154.4 154.5
154.6 154.7 154.8
154.9 154.10 154.11 154.12 154.13 154.14 154.15 154.16 154.17 154.18 154.19 154.20 154.21 154.22 154.23 154.24 154.25 154.26 154.27 154.28 154.29 154.30 154.31 154.32 155.1 155.2 155.3 155.4 155.5 155.6 155.7 155.8 155.9 155.10 155.11
155.12 155.13 155.14
155.15 155.16 155.17 155.18 155.19 155.20 155.21 155.22 155.23 155.24 155.25 155.26 155.27 155.28 155.29 155.30 155.31 155.32 156.1 156.2 156.3 156.4 156.5 156.6 156.7 156.8 156.9 156.10 156.11 156.12 156.13 156.14 156.15 156.16 156.17 156.18 156.19 156.20 156.21
156.22 156.23 156.24
156.25 156.26 156.27 156.28 156.29 156.30 156.31 156.32 156.33 157.1 157.2 157.3 157.4 157.5 157.6 157.7 157.8 157.9 157.10 157.11 157.12 157.13 157.14 157.15 157.16 157.17 157.18 157.19 157.20 157.21 157.22 157.23 157.24 157.25 157.26 157.27
157.28 157.29 157.30
157.31 157.32 157.33 157.34 158.1 158.2 158.3 158.4 158.5 158.6 158.7 158.8 158.9 158.10 158.11 158.12 158.13 158.14 158.15 158.16 158.17 158.18 158.19 158.20 158.21 158.22 158.23 158.24 158.25 158.26 158.27 158.28 158.29 158.30 158.31 158.32 158.33 159.1 159.2 159.3 159.4 159.5
159.6 159.7 159.8
159.9 159.10 159.11 159.12 159.13 159.14 159.15 159.16 159.17 159.18 159.19 159.20 159.21 159.22 159.23 159.24 159.25 159.26 159.27 159.28 159.29 159.30 159.31 159.32 159.33 159.34 160.1 160.2 160.3 160.4 160.5 160.6 160.7 160.8 160.9 160.10 160.11 160.12
160.13 160.14 160.15
160.16 160.17 160.18 160.19 160.20 160.21 160.22 160.23 160.24 160.25 160.26 160.27 160.28 160.29 160.30 160.31 160.32 161.1 161.2 161.3 161.4 161.5 161.6 161.7 161.8 161.9 161.10 161.11 161.12 161.13 161.14 161.15 161.16 161.17 161.18 161.19 161.20
161.21 161.22 161.23
161.24 161.25 161.26 161.27 161.28 161.29 161.30 161.31 161.32 161.33 161.34 162.1 162.2 162.3 162.4 162.5 162.6 162.7 162.8 162.9 162.10 162.11 162.12 162.13 162.14 162.15 162.16 162.17 162.18 162.19 162.20 162.21 162.22 162.23 162.24 162.25
162.26 162.27 162.28
162.29 162.30 162.31 162.32 162.33 162.34 163.1 163.2
163.3 163.4 163.5
163.6 163.7 163.8 163.9 163.10 163.11 163.12 163.13 163.14 163.15 163.16 163.17 163.18 163.19 163.20 163.21 163.22 163.23 163.24 163.25 163.26
163.27 163.28 163.29
164.1 164.2 164.3 164.4 164.5 164.6 164.7 164.8 164.9 164.10 164.11 164.12 164.13 164.14 164.15 164.16 164.17 164.18 164.19 164.20 164.21
164.22 164.23 164.24
164.25 164.26 164.27 164.28 164.29 164.30 164.31 164.32 165.1 165.2 165.3 165.4 165.5 165.6 165.7 165.8 165.9 165.10 165.11 165.12 165.13 165.14 165.15 165.16 165.17 165.18 165.19 165.20 165.21 165.22 165.23 165.24 165.25 165.26 165.27
165.28 165.29 165.30
165.31 165.32 165.33 166.1 166.2 166.3 166.4 166.5 166.6 166.7 166.8 166.9 166.10 166.11 166.12 166.13 166.14 166.15 166.16 166.17 166.18 166.19 166.20 166.21 166.22 166.23 166.24 166.25 166.26 166.27 166.28 166.29 166.30 166.31 166.32 167.1 167.2 167.3 167.4 167.5 167.6 167.7 167.8 167.9 167.10
167.11 167.12 167.13
167.14 167.15 167.16 167.17 167.18 167.19 167.20 167.21 167.22 167.23 167.24 167.25 167.26 167.27 167.28 167.29 167.30 167.31 167.32
168.1 168.2 168.3
168.4 168.5 168.6 168.7 168.8 168.9 168.10 168.11 168.12 168.13 168.14 168.15 168.16 168.17 168.18 168.19 168.20 168.21 168.22 168.23 168.24 168.25 168.26 168.27 168.28 168.29 168.30 168.31 168.32 168.33 169.1 169.2 169.3 169.4 169.5
169.6 169.7 169.8
169.9 169.10 169.11 169.12 169.13 169.14 169.15 169.16 169.17 169.18 169.19 169.20 169.21 169.22 169.23 169.24 169.25 169.26 169.27 169.28 169.29 169.30 169.31 169.32 170.1 170.2 170.3 170.4 170.5 170.6 170.7 170.8 170.9 170.10
170.11 170.12 170.13
170.14 170.15 170.16 170.17 170.18 170.19 170.20 170.21 170.22 170.23 170.24 170.25 170.26 170.27 170.28 170.29 170.30 170.31 170.32 170.33 171.1 171.2 171.3 171.4 171.5 171.6 171.7 171.8 171.9 171.10 171.11 171.12 171.13
171.14 171.15 171.16
171.17 171.18 171.19 171.20 171.21 171.22 171.23 171.24 171.25 171.26 171.27 171.28 171.29 171.30 171.31 171.32 171.33 171.34 172.1 172.2 172.3 172.4 172.5 172.6 172.7 172.8 172.9 172.10 172.11 172.12 172.13 172.14 172.15 172.16 172.17 172.18
172.19 172.20 172.21
172.22 172.23 172.24 172.25 172.26 172.27 172.28 172.29 172.30 172.31 172.32 172.33 172.34 173.1 173.2 173.3 173.4 173.5 173.6 173.7 173.8 173.9 173.10 173.11 173.12 173.13 173.14 173.15 173.16 173.17 173.18 173.19 173.20 173.21 173.22 173.23 173.24 173.25 173.26 173.27 173.28 173.29 173.30 173.31 173.32 173.33 174.1 174.2 174.3 174.4
174.5 174.6 174.7
174.8 174.9 174.10 174.11 174.12 174.13 174.14 174.15 174.16 174.17 174.18 174.19 174.20 174.21 174.22 174.23 174.24 174.25 174.26 174.27 174.28 174.29 174.30 174.31 174.32 175.1 175.2 175.3 175.4 175.5 175.6 175.7 175.8 175.9 175.10 175.11 175.12 175.13 175.14 175.15 175.16 175.17
175.18 175.19 175.20
175.21 175.22
175.23 175.24 175.25 175.26 175.27 175.28 175.29 175.30 175.31 175.32 176.1 176.2 176.3 176.4 176.5
176.6 176.7 176.8
176.9 176.10 176.11 176.12 176.13 176.14 176.15 176.16 176.17 176.18 176.19 176.20 176.21 176.22
176.23 176.24 176.25
176.26 176.27 176.28 176.29 176.30 176.31 177.1 177.2
177.3 177.4 177.5
177.6 177.7 177.8 177.9 177.10 177.11 177.12
177.13 177.14 177.15
177.16 177.17 177.18 177.19 177.20 177.21 177.22
177.23 177.24 177.25
177.26 177.27 177.28 177.29 177.30 177.31 178.1 178.2 178.3
178.4 178.5 178.6 178.7
178.8 178.9 178.10 178.11 178.12 178.13 178.14 178.15 178.16 178.17 178.18 178.19 178.20 178.21 178.22
178.23 178.24 178.25
178.26 178.27 178.28 178.29 178.30 178.31 178.32 178.33 179.1 179.2 179.3 179.4 179.5 179.6 179.7 179.8 179.9 179.10
179.11 179.12 179.13
179.14 179.15 179.16 179.17 179.18 179.19 179.20 179.21
179.22 179.23 179.24
179.25 179.26
179.27 179.28 179.29 179.30 179.31 179.32 180.1 180.2 180.3 180.4 180.5
180.6 180.7 180.8 180.9 180.10 180.11 180.12 180.13 180.14 180.15 180.16 180.17
180.18 180.19 180.20 180.21 180.22 180.23 180.24 180.25 180.26 180.27 180.28 180.29 180.30
181.1 181.2 181.3 181.4 181.5 181.6 181.7 181.8 181.9 181.10 181.11
181.12 181.13 181.14 181.15 181.16 181.17 181.18 181.19 181.20 181.21 181.22 181.23 181.24 181.25 181.26 181.27 181.28 181.29 181.30
182.1 182.2 182.3 182.4 182.5 182.6 182.7 182.8 182.9 182.10
182.11 182.12 182.13 182.14 182.15
182.16 182.17 182.18 182.19 182.20 182.21 182.22 182.23 182.24 182.25 182.26 182.27 182.28 182.29 182.30 182.31
183.1 183.2
183.3 183.4
183.5 183.6
183.7 183.8 183.9 183.10 183.11 183.12 183.13 183.14 183.15 183.16 183.17 183.18 183.19 183.20 183.21 183.22 183.23 183.24 183.25 183.26 183.27 183.28 183.29 183.30 183.31 184.1 184.2 184.3 184.4 184.5 184.6 184.7 184.8 184.9 184.10 184.11 184.12 184.13 184.14 184.15 184.16 184.17 184.18 184.19 184.20 184.21 184.22 184.23 184.24 184.25 184.26 184.27 184.28 184.29 184.30 184.31 184.32 185.1 185.2 185.3 185.4 185.5 185.6
185.7 185.8
185.9 185.10 185.11 185.12 185.13 185.14 185.15 185.16 185.17 185.18 185.19 185.20 185.21 185.22 185.23 185.24 185.25 185.26
185.27 185.28
185.29 185.30 185.31 185.32 186.1 186.2 186.3 186.4 186.5 186.6 186.7 186.8 186.9 186.10 186.11 186.12 186.13
186.14 186.15
186.16 186.17 186.18 186.19 186.20 186.21 186.22 186.23 186.24 186.25 186.26 186.27 186.28 186.29 186.30 186.31 186.32 187.1 187.2
187.3 187.4
187.5 187.6 187.7 187.8 187.9 187.10 187.11 187.12 187.13 187.14 187.15 187.16 187.17 187.18 187.19 187.20 187.21 187.22 187.23 187.24
187.25
187.26 187.27 187.28 187.29 187.30 188.1 188.2 188.3 188.4 188.5 188.6 188.7 188.8 188.9 188.10 188.11 188.12 188.13 188.14
188.15 188.16
188.17 188.18 188.19 188.20 188.21 188.22 188.23 188.24 188.25 188.26 188.27 188.28 188.29 188.30 188.31 189.1 189.2 189.3 189.4 189.5 189.6 189.7 189.8 189.9 189.10 189.11 189.12 189.13 189.14 189.15 189.16 189.17
189.18 189.19
189.20 189.21 189.22 189.23 189.24 189.25 189.26 189.27 189.28 189.29 189.30 189.31 189.32 189.33 190.1 190.2 190.3 190.4 190.5 190.6 190.7 190.8 190.9 190.10 190.11 190.12 190.13 190.14 190.15 190.16 190.17 190.18 190.19 190.20 190.21 190.22 190.23 190.24
190.25 190.26
190.27 190.28 190.29 190.30 190.31
190.32
191.1 191.2 191.3 191.4 191.5 191.6 191.7 191.8
191.9
191.10 191.11 191.12 191.13 191.14 191.15 191.16 191.17 191.18 191.19 191.20 191.21 191.22 191.23 191.24 191.25 191.26 191.27 191.28 191.29 191.30 191.31 191.32 191.33 191.34 191.35 192.1 192.2 192.3 192.4 192.5 192.6 192.7 192.8 192.9 192.10 192.11 192.12 192.13 192.14 192.15 192.16
192.17
192.18 192.19 192.20 192.21 192.22 192.23 192.24 192.25 192.26 192.27 192.28
192.29
192.30 192.31 192.32 192.33 192.34 193.1 193.2 193.3 193.4 193.5 193.6 193.7 193.8 193.9 193.10 193.11 193.12 193.13 193.14 193.15 193.16
193.17 193.18 193.19 193.20 193.21 193.22 193.23 193.24 193.25 193.26
193.27 193.28 193.29 193.30 193.31 194.1 194.2 194.3 194.4 194.5 194.6 194.7 194.8 194.9 194.10
194.11 194.12 194.13 194.14 194.15 194.16 194.17
194.18
194.19 194.20 194.21 194.22 194.23 194.24 194.25 194.26 194.27 194.28 194.29 194.30 194.31 194.32 194.33
195.1
195.2 195.3 195.4 195.5 195.6 195.7 195.8 195.9
195.10 195.11
195.12 195.13 195.14 195.15 195.16 195.17 195.18 195.19 195.20 195.21 195.22 195.23 195.24
195.25 195.26 195.27 195.28 195.29 195.30 195.31 195.32 196.1 196.2 196.3 196.4 196.5 196.6 196.7 196.8 196.9 196.10 196.11 196.12 196.13 196.14 196.15 196.16 196.17 196.18 196.19 196.20 196.21 196.22 196.23 196.24 196.25 196.26 196.27 196.28 196.29 196.30 196.31 196.32 196.33 196.34 196.35 197.1 197.2 197.3 197.4 197.5 197.6 197.7 197.8 197.9 197.10 197.11 197.12 197.13 197.14 197.15 197.16 197.17 197.18 197.19 197.20 197.21 197.22
197.23 197.24
197.25 197.26 197.27 197.28 197.29 197.30 197.31 197.32 197.33 197.34 198.1 198.2 198.3 198.4 198.5 198.6 198.7 198.8 198.9 198.10 198.11 198.12 198.13 198.14 198.15 198.16 198.17 198.18 198.19 198.20 198.21 198.22 198.23 198.24
198.25 198.26
198.27 198.28 198.29 198.30 198.31 198.32 198.33 198.34 199.1 199.2 199.3 199.4 199.5 199.6 199.7 199.8 199.9 199.10 199.11 199.12 199.13 199.14 199.15 199.16 199.17 199.18 199.19 199.20
199.21 199.22
199.23 199.24 199.25 199.26 199.27 199.28 199.29 199.30 199.31
199.32
200.1 200.2 200.3 200.4 200.5 200.6 200.7 200.8 200.9 200.10 200.11 200.12 200.13 200.14 200.15 200.16 200.17 200.18 200.19 200.20 200.21 200.22 200.23 200.24 200.25 200.26 200.27 200.28 200.29 200.30 200.31 200.32 200.33 201.1 201.2 201.3 201.4
201.5
201.6 201.7 201.8 201.9 201.10 201.11 201.12 201.13 201.14 201.15 201.16 201.17 201.18 201.19 201.20 201.21 201.22 201.23 201.24 201.25 201.26 201.27 201.28 201.29 201.30 202.1 202.2 202.3 202.4 202.5 202.6 202.7 202.8 202.9 202.10 202.11 202.12 202.13 202.14 202.15 202.16 202.17 202.18 202.19 202.20 202.21 202.22 202.23 202.24 202.25 202.26 202.27 202.28 202.29 202.30 202.31 203.1 203.2 203.3 203.4 203.5 203.6 203.7
203.8
203.9 203.10 203.11 203.12 203.13 203.14 203.15 203.16 203.17 203.18 203.19 203.20 203.21 203.22 203.23 203.24 203.25 203.26 203.27 203.28 203.29 203.30 203.31 204.1 204.2 204.3 204.4 204.5 204.6 204.7 204.8 204.9 204.10 204.11 204.12 204.13 204.14 204.15 204.16 204.17 204.18 204.19 204.20 204.21 204.22 204.23 204.24 204.25 204.26 204.27 204.28 204.29 204.30 204.31
204.32
205.1 205.2 205.3 205.4
205.5
205.6 205.7
205.8 205.9 205.10 205.11 205.12 205.13 205.14 205.15 205.16 205.17 205.18 205.19 205.20 205.21 205.22 205.23 205.24 205.25 205.26 205.27 205.28 205.29 205.30 205.31 205.32 206.1 206.2 206.3 206.4 206.5 206.6 206.7 206.8 206.9 206.10 206.11 206.12 206.13 206.14 206.15 206.16 206.17 206.18 206.19 206.20 206.21 206.22 206.23 206.24 206.25 206.26 206.27 206.28 206.29 206.30 206.31 206.32 206.33 206.34 207.1 207.2 207.3 207.4 207.5 207.6 207.7 207.8 207.9 207.10 207.11 207.12 207.13 207.14 207.15 207.16 207.17 207.18 207.19 207.20 207.21
207.22 207.23
207.24 207.25 207.26 207.27 207.28 207.29 207.30 207.31 207.32 208.1 208.2 208.3 208.4 208.5 208.6 208.7 208.8 208.9 208.10 208.11 208.12 208.13 208.14 208.15 208.16 208.17 208.18
208.19 208.20
208.21 208.22 208.23 208.24 208.25 208.26 208.27 208.28 208.29 208.30 208.31 209.1 209.2 209.3 209.4 209.5 209.6 209.7 209.8
209.9 209.10
209.11 209.12 209.13 209.14 209.15 209.16 209.17 209.18 209.19 209.20 209.21
209.22 209.23
209.24 209.25 209.26 209.27 209.28 209.29 209.30 209.31 210.1 210.2 210.3 210.4 210.5 210.6 210.7 210.8 210.9 210.10 210.11 210.12 210.13 210.14 210.15 210.16 210.17 210.18 210.19 210.20 210.21 210.22 210.23 210.24 210.25 210.26 210.27 210.28 210.29 210.30 210.31 210.32 211.1 211.2 211.3 211.4 211.5 211.6 211.7 211.8 211.9 211.10 211.11 211.12 211.13 211.14 211.15 211.16 211.17 211.18 211.19 211.20 211.21 211.22 211.23 211.24 211.25 211.26
211.27 211.28
212.1 212.2 212.3 212.4 212.5 212.6 212.7 212.8 212.9 212.10 212.11 212.12 212.13 212.14 212.15
212.16 212.17
212.18 212.19 212.20 212.21 212.22 212.23 212.24 212.25 212.26 212.27 212.28 212.29 212.30 212.31 212.32 213.1 213.2 213.3 213.4 213.5 213.6 213.7 213.8 213.9 213.10 213.11 213.12 213.13 213.14 213.15 213.16 213.17 213.18 213.19 213.20 213.21 213.22 213.23 213.24 213.25 213.26 213.27 213.28 213.29 213.30 213.31 214.1 214.2 214.3 214.4 214.5 214.6 214.7 214.8 214.9 214.10 214.11 214.12 214.13 214.14 214.15 214.16 214.17 214.18 214.19 214.20 214.21 214.22 214.23 214.24 214.25 214.26 214.27 214.28 214.29 214.30 214.31 214.32 215.1 215.2 215.3 215.4 215.5 215.6 215.7 215.8 215.9 215.10 215.11 215.12 215.13 215.14 215.15 215.16 215.17 215.18 215.19 215.20 215.21 215.22 215.23 215.24 215.25 215.26 215.27 215.28 215.29 215.30 215.31 215.32 215.33 216.1 216.2 216.3 216.4 216.5 216.6 216.7 216.8 216.9 216.10 216.11 216.12 216.13 216.14 216.15 216.16
216.17 216.18
216.19 216.20 216.21 216.22 216.23 216.24 216.25 216.26 216.27 216.28 216.29 216.30 216.31 216.32 217.1 217.2 217.3 217.4 217.5 217.6 217.7 217.8 217.9 217.10 217.11 217.12 217.13 217.14 217.15 217.16 217.17 217.18 217.19
217.20 217.21
217.22 217.23 217.24 217.25 217.26 217.27 217.28
217.29 217.30
218.1 218.2 218.3 218.4 218.5 218.6 218.7 218.8 218.9 218.10 218.11 218.12 218.13 218.14 218.15 218.16 218.17 218.18 218.19 218.20 218.21 218.22 218.23 218.24
218.25 218.26
218.27 218.28 218.29 218.30 218.31 218.32
219.1 219.2
219.3 219.4 219.5 219.6 219.7 219.8
219.9 219.10
219.11 219.12 219.13 219.14 219.15 219.16
219.17 219.18
219.19 219.20 219.21 219.22 219.23
219.24 219.25
219.26 219.27 219.28 219.29 219.30 220.1 220.2 220.3 220.4 220.5 220.6 220.7 220.8 220.9 220.10 220.11 220.12 220.13 220.14 220.15 220.16 220.17 220.18 220.19 220.20 220.21 220.22 220.23 220.24 220.25 220.26 220.27 220.28 220.29 220.30 220.31 220.32 220.33 220.34 221.1 221.2 221.3 221.4 221.5 221.6 221.7 221.8 221.9 221.10 221.11
221.12 221.13
221.14 221.15
221.16 221.17
221.18 221.19 221.20
221.21 221.22 221.23 221.24 221.25 221.26 221.27 221.28 221.29 221.30 221.31 221.32 222.1 222.2 222.3 222.4 222.5 222.6 222.7 222.8 222.9 222.10 222.11 222.12 222.13 222.14 222.15 222.16 222.17 222.18
222.19 222.20
222.21 222.22 222.23 222.24 222.25 222.26 222.27 222.28 222.29 222.30 222.31 222.32 223.1 223.2 223.3 223.4 223.5 223.6 223.7 223.8 223.9 223.10 223.11 223.12 223.13 223.14 223.15 223.16 223.17 223.18 223.19 223.20 223.21 223.22 223.23 223.24
223.25
223.26 223.27 223.28 223.29 223.30 223.31 223.32 224.1 224.2 224.3 224.4 224.5 224.6 224.7 224.8 224.9 224.10 224.11 224.12 224.13 224.14 224.15 224.16 224.17 224.18 224.19 224.20 224.21 224.22 224.23 224.24 224.25 224.26 224.27 224.28 224.29 224.30 224.31 225.1 225.2 225.3 225.4 225.5 225.6 225.7 225.8 225.9 225.10 225.11 225.12
225.13 225.14 225.15
225.16 225.17 225.18 225.19 225.20 225.21 225.22 225.23 225.24 225.25 225.26 225.27 225.28 225.29 225.30 225.31 225.32 225.33 226.1 226.2 226.3 226.4 226.5 226.6
226.7 226.8
226.9 226.10 226.11
226.12 226.13 226.14 226.15 226.16 226.17 226.18 226.19 226.20 226.21 226.22 226.23 226.24 226.25 226.26 226.27 226.28 226.29 226.30 226.31
226.32
227.1 227.2 227.3 227.4 227.5 227.6 227.7 227.8 227.9 227.10 227.11 227.12 227.13 227.14 227.15 227.16 227.17
227.18
227.19 227.20 227.21 227.22 227.23 227.24 227.25 227.26 227.27 227.28 227.29 227.30 227.31 227.32 227.33
227.34
228.1 228.2
228.3 228.4 228.5 228.6 228.7 228.8
228.9
228.10 228.11 228.12 228.13 228.14 228.15 228.16 228.17 228.18 228.19 228.20 228.21 228.22 228.23 228.24 228.25 228.26 228.27 228.28 228.29 228.30 228.31 228.32 229.1 229.2 229.3 229.4 229.5 229.6 229.7 229.8 229.9 229.10 229.11 229.12 229.13 229.14 229.15 229.16 229.17 229.18 229.19 229.20 229.21 229.22 229.23 229.24 229.25 229.26 229.27 229.28 229.29 229.30 229.31 229.32 229.33 230.1 230.2 230.3 230.4 230.5 230.6 230.7 230.8 230.9 230.10 230.11 230.12 230.13 230.14 230.15 230.16 230.17 230.18 230.19 230.20 230.21 230.22 230.23 230.24 230.25 230.26 230.27 230.28 230.29 230.30 230.31 230.32 230.33
231.1
231.2 231.3 231.4 231.5 231.6 231.7 231.8 231.9 231.10 231.11 231.12 231.13 231.14 231.15 231.16 231.17 231.18 231.19 231.20 231.21 231.22 231.23 231.24 231.25 231.26 231.27 231.28 231.29 231.30 231.31 231.32 231.33 232.1 232.2 232.3 232.4 232.5
232.6
232.7 232.8 232.9 232.10 232.11 232.12 232.13 232.14 232.15 232.16 232.17 232.18 232.19 232.20 232.21 232.22 232.23 232.24 232.25 232.26 232.27 232.28 232.29 232.30 232.31 233.1 233.2 233.3 233.4 233.5
233.6
233.7 233.8 233.9 233.10 233.11
233.12
233.13 233.14
233.15 233.16 233.17 233.18 233.19 233.20 233.21 233.22 233.23 233.24 233.25 233.26 233.27 233.28 233.29
233.30
234.1 234.2 234.3 234.4 234.5 234.6 234.7 234.8 234.9 234.10 234.11 234.12 234.13 234.14 234.15 234.16
234.17
234.18 234.19 234.20 234.21 234.22 234.23 234.24 234.25 234.26 234.27 234.28 234.29 234.30 234.31 234.32
235.1
235.2 235.3
235.4 235.5 235.6 235.7 235.8 235.9 235.10 235.11 235.12
235.13
235.14 235.15 235.16 235.17 235.18 235.19 235.20 235.21 235.22 235.23 235.24 235.25 235.26 235.27
235.28
235.29 235.30 236.1 236.2 236.3 236.4 236.5 236.6 236.7 236.8 236.9 236.10 236.11 236.12 236.13 236.14 236.15 236.16 236.17 236.18 236.19 236.20 236.21 236.22 236.23 236.24 236.25 236.26 236.27 236.28 236.29 236.30 236.31 236.32 236.33 237.1 237.2 237.3 237.4 237.5 237.6 237.7 237.8 237.9 237.10
237.11
237.12 237.13 237.14 237.15
237.16
237.17 237.18 237.19 237.20 237.21 237.22 237.23 237.24 237.25 237.26 237.27 237.28 237.29 238.1 238.2 238.3 238.4 238.5 238.6 238.7 238.8 238.9 238.10 238.11 238.12 238.13 238.14 238.15 238.16 238.17 238.18 238.19 238.20 238.21 238.22 238.23 238.24 238.25 238.26 238.27 238.28 238.29 238.30 238.31 238.32 239.1 239.2 239.3 239.4 239.5 239.6
239.7
239.8 239.9 239.10 239.11
239.12
239.13 239.14 239.15 239.16 239.17 239.18
239.19
239.20 239.21 239.22 239.23 239.24 239.25 239.26 239.27 239.28
239.29
240.1 240.2 240.3 240.4 240.5
240.6
240.7 240.8 240.9 240.10 240.11 240.12 240.13 240.14 240.15 240.16 240.17 240.18 240.19 240.20 240.21 240.22 240.23 240.24 240.25 240.26 240.27
240.28
241.1 241.2 241.3 241.4 241.5 241.6 241.7 241.8 241.9 241.10 241.11 241.12 241.13 241.14 241.15 241.16 241.17 241.18 241.19 241.20 241.21 241.22 241.23 241.24 241.25 241.26 241.27 241.28 241.29 241.30 241.31 242.1 242.2 242.3 242.4 242.5 242.6 242.7 242.8 242.9 242.10 242.11 242.12 242.13 242.14 242.15 242.16 242.17 242.18 242.19 242.20 242.21 242.22 242.23 242.24 242.25 242.26 242.27 242.28 242.29 242.30 242.31 242.32 242.33 243.1 243.2 243.3 243.4 243.5 243.6 243.7 243.8 243.9 243.10 243.11 243.12 243.13 243.14 243.15 243.16 243.17 243.18 243.19 243.20 243.21 243.22 243.23 243.24 243.25 243.26 243.27 243.28 243.29 243.30 243.31
243.32
244.1 244.2 244.3 244.4 244.5 244.6 244.7 244.8 244.9 244.10 244.11
244.12
244.13 244.14 244.15 244.16 244.17 244.18 244.19 244.20 244.21 244.22 244.23 244.24 244.25 244.26 244.27 244.28 244.29 244.30 244.31 244.32 244.33 244.34 245.1 245.2 245.3 245.4 245.5 245.6 245.7 245.8 245.9 245.10 245.11 245.12 245.13 245.14 245.15 245.16 245.17 245.18 245.19 245.20 245.21 245.22 245.23 245.24 245.25 245.26 245.27 245.28 245.29 245.30 245.31 245.32 246.1 246.2 246.3 246.4 246.5 246.6 246.7 246.8 246.9 246.10 246.11 246.12 246.13 246.14 246.15 246.16 246.17 246.18 246.19 246.20 246.21 246.22 246.23
246.24
246.25 246.26
246.27 246.28 246.29 246.30 246.31 246.32 247.1 247.2 247.3 247.4 247.5 247.6 247.7
247.8
247.9 247.10 247.11 247.12 247.13 247.14 247.15 247.16 247.17 247.18 247.19 247.20 247.21 247.22 247.23 247.24 247.25 247.26 247.27 247.28 247.29 247.30 247.31 247.32 247.33 248.1 248.2 248.3 248.4 248.5 248.6 248.7 248.8 248.9 248.10 248.11 248.12 248.13 248.14 248.15 248.16 248.17 248.18 248.19 248.20 248.21 248.22 248.23 248.24 248.25 248.26 248.27 248.28 248.29 248.30
248.31 248.32
249.1 249.2
249.3 249.4 249.5 249.6 249.7 249.8 249.9 249.10 249.11 249.12 249.13 249.14 249.15 249.16 249.17 249.18 249.19 249.20 249.21 249.22 249.23 249.24 249.25 249.26 249.27 249.28 249.29 249.30 249.31 249.32 249.33 250.1 250.2 250.3 250.4 250.5
250.6
250.7 250.8 250.9 250.10 250.11 250.12 250.13 250.14 250.15 250.16
250.17
250.18 250.19 250.20 250.21 250.22 250.23 250.24 250.25 250.26
250.27
251.1 251.2 251.3 251.4 251.5 251.6 251.7 251.8 251.9 251.10 251.11 251.12 251.13 251.14 251.15 251.16 251.17 251.18 251.19 251.20 251.21 251.22 251.23 251.24
251.25
251.26 251.27 251.28 251.29 251.30 251.31 251.32 251.33 252.1 252.2 252.3 252.4 252.5 252.6 252.7 252.8 252.9 252.10 252.11 252.12 252.13 252.14 252.15 252.16 252.17 252.18 252.19 252.20
252.21
252.22 252.23 252.24 252.25 252.26 252.27 252.28 252.29 252.30 252.31 252.32 253.1 253.2 253.3 253.4 253.5 253.6 253.7 253.8 253.9 253.10 253.11 253.12 253.13 253.14 253.15 253.16 253.17 253.18 253.19 253.20 253.21
253.22
253.23 253.24 253.25 253.26 253.27 253.28 253.29 253.30 253.31 253.32 253.33 253.34 254.1 254.2
254.3
254.4 254.5 254.6 254.7 254.8 254.9 254.10 254.11 254.12 254.13 254.14 254.15 254.16 254.17 254.18 254.19
254.20
254.21 254.22 254.23 254.24 254.25 254.26 254.27 254.28 254.29 254.30 254.31 255.1 255.2 255.3 255.4 255.5 255.6
255.7
255.8 255.9 255.10 255.11 255.12 255.13 255.14 255.15 255.16 255.17 255.18
255.19
255.20 255.21 255.22 255.23 255.24 255.25 255.26 255.27 255.28 255.29
255.30
256.1 256.2 256.3 256.4 256.5 256.6 256.7 256.8 256.9 256.10
256.11
256.12 256.13 256.14 256.15 256.16 256.17 256.18 256.19 256.20 256.21 256.22 256.23 256.24 256.25 256.26 256.27 256.28
256.29
257.1 257.2 257.3 257.4 257.5 257.6 257.7 257.8 257.9 257.10 257.11 257.12 257.13 257.14 257.15 257.16 257.17 257.18 257.19
257.20
257.21 257.22 257.23 257.24 257.25 257.26 257.27 257.28
257.29
257.30 257.31 257.32 258.1 258.2 258.3 258.4 258.5 258.6 258.7 258.8 258.9 258.10 258.11 258.12 258.13 258.14 258.15 258.16 258.17 258.18
258.19
258.20 258.21 258.22 258.23 258.24 258.25 258.26 258.27 258.28 258.29
258.30
259.1 259.2 259.3 259.4 259.5 259.6 259.7 259.8 259.9 259.10 259.11 259.12 259.13 259.14 259.15 259.16 259.17 259.18 259.19 259.20 259.21 259.22 259.23 259.24 259.25 259.26 259.27 259.28 259.29 259.30 259.31 259.32 259.33 259.34 260.1 260.2 260.3 260.4 260.5 260.6 260.7 260.8 260.9 260.10 260.11 260.12 260.13 260.14 260.15 260.16 260.17 260.18 260.19 260.20 260.21 260.22 260.23 260.24 260.25 260.26 260.27 260.28 260.29 260.30 260.31 260.32 260.33 260.34 261.1 261.2 261.3 261.4 261.5 261.6
261.7
261.8 261.9
261.10
261.11 261.12
261.13 261.14 261.15 261.16 261.17 261.18 261.19 261.20 261.21 261.22 261.23 261.24 261.25 261.26 261.27 261.28 261.29 261.30 262.1 262.2 262.3 262.4 262.5 262.6 262.7 262.8 262.9 262.10 262.11 262.12 262.13 262.14 262.15 262.16 262.17 262.18 262.19 262.20 262.21 262.22
262.23
262.24 262.25 262.26 262.27 262.28 262.29 262.30 262.31 263.1 263.2 263.3 263.4 263.5 263.6 263.7 263.8 263.9 263.10 263.11 263.12 263.13 263.14 263.15 263.16 263.17 263.18 263.19 263.20 263.21 263.22 263.23 263.24 263.25 263.26 263.27 263.28 263.29 263.30 264.1 264.2 264.3 264.4 264.5 264.6 264.7 264.8 264.9 264.10 264.11 264.12 264.13 264.14 264.15 264.16 264.17 264.18 264.19 264.20 264.21 264.22 264.23 264.24 264.25 264.26 264.27 264.28 264.29 264.30 264.31 264.32 265.1 265.2 265.3 265.4 265.5 265.6 265.7 265.8 265.9 265.10 265.11 265.12 265.13 265.14 265.15 265.16 265.17 265.18
265.19
265.20 265.21 265.22 265.23 265.24 265.25 265.26 265.27 265.28 265.29 265.30 265.31 265.32 265.33 266.1 266.2 266.3 266.4 266.5 266.6 266.7 266.8 266.9 266.10 266.11 266.12 266.13 266.14 266.15 266.16 266.17 266.18 266.19 266.20 266.21 266.22 266.23 266.24 266.25 266.26 266.27 266.28 266.29 266.30 266.31 266.32 266.33 267.1 267.2 267.3 267.4 267.5 267.6 267.7 267.8 267.9 267.10 267.11 267.12 267.13 267.14 267.15 267.16 267.17 267.18 267.19 267.20 267.21 267.22 267.23 267.24 267.25 267.26 267.27 267.28 267.29 267.30 267.31 267.32 267.33 267.34 268.1 268.2 268.3 268.4 268.5 268.6 268.7 268.8 268.9 268.10 268.11 268.12 268.13 268.14 268.15 268.16 268.17 268.18 268.19
268.20
268.21 268.22 268.23 268.24 268.25 268.26 268.27 268.28 268.29 268.30 268.31 268.32 268.33 269.1 269.2 269.3 269.4 269.5 269.6 269.7 269.8 269.9 269.10 269.11 269.12 269.13 269.14 269.15 269.16 269.17 269.18 269.19 269.20 269.21 269.22 269.23 269.24
269.25
269.26 269.27 269.28 269.29 269.30 269.31 269.32 270.1 270.2
270.3
270.4 270.5 270.6 270.7 270.8
270.9
270.10 270.11 270.12 270.13
270.14
270.15 270.16
270.17 270.18 270.19 270.20 270.21 270.22 270.23 270.24 270.25 270.26 270.27 270.28 270.29 271.1 271.2 271.3 271.4 271.5 271.6 271.7 271.8 271.9 271.10 271.11 271.12 271.13 271.14 271.15 271.16 271.17 271.18 271.19 271.20 271.21 271.22 271.23 271.24 271.25 271.26 271.27 271.28 271.29 272.1 272.2 272.3 272.4 272.5 272.6 272.7
272.8
272.9 272.10 272.11 272.12 272.13 272.14 272.15 272.16 272.17 272.18 272.19 272.20 272.21 272.22 272.23 272.24 272.25 272.26 272.27 272.28 272.29 272.30 272.31 273.1 273.2 273.3 273.4 273.5 273.6 273.7 273.8 273.9 273.10 273.11 273.12 273.13 273.14 273.15 273.16 273.17 273.18
273.19
273.20 273.21 273.22 273.23 273.24 273.25 273.26 273.27 273.28 273.29 273.30 273.31 273.32 273.33 274.1 274.2 274.3 274.4 274.5 274.6 274.7 274.8 274.9 274.10 274.11 274.12 274.13 274.14 274.15 274.16 274.17 274.18 274.19 274.20 274.21 274.22 274.23 274.24 274.25 274.26 274.27 274.28 274.29 274.30 274.31 274.32 275.1 275.2 275.3 275.4 275.5 275.6 275.7 275.8 275.9 275.10 275.11 275.12 275.13 275.14 275.15 275.16 275.17 275.18 275.19 275.20 275.21 275.22 275.23 275.24 275.25 275.26 275.27 275.28 275.29 275.30 275.31 275.32 275.33 275.34 275.35 275.36 275.37 276.1 276.2 276.3 276.4 276.5 276.6 276.7 276.8 276.9 276.10 276.11 276.12 276.13 276.14 276.15 276.16 276.17 276.18 276.19 276.20 276.21 276.22 276.23 276.24 276.25 276.26 276.27 276.28 276.29 276.30 276.31 276.32 276.33 276.34 276.35 277.1 277.2 277.3 277.4 277.5 277.6 277.7 277.8
277.9
277.10 277.11 277.12 277.13 277.14 277.15 277.16 277.17 277.18 277.19 277.20 277.21 277.22 277.23 277.24 277.25 277.26 277.27 277.28 277.29 277.30 277.31 277.32 278.1 278.2 278.3 278.4 278.5 278.6 278.7 278.8 278.9 278.10 278.11 278.12 278.13 278.14 278.15
278.16
278.17 278.18
278.19 278.20 278.21 278.22 278.23 278.24 278.25 278.26 278.27 278.28 278.29 278.30 278.31 279.1 279.2 279.3 279.4 279.5 279.6 279.7 279.8 279.9 279.10
279.11
279.12 279.13 279.14 279.15 279.16 279.17 279.18 279.19 279.20 279.21 279.22 279.23 279.24 279.25 279.26 279.27 279.28 279.29 279.30 279.31 280.1 280.2 280.3 280.4 280.5 280.6 280.7 280.8 280.9 280.10 280.11 280.12 280.13 280.14 280.15 280.16 280.17 280.18 280.19 280.20 280.21 280.22 280.23 280.24 280.25 280.26 280.27 280.28 280.29 280.30 280.31 280.32 281.1 281.2 281.3 281.4 281.5 281.6 281.7 281.8 281.9 281.10 281.11 281.12 281.13 281.14 281.15 281.16 281.17 281.18 281.19 281.20 281.21 281.22 281.23 281.24 281.25 281.26 281.27 281.28 281.29 281.30 281.31 281.32 281.33 282.1 282.2 282.3 282.4 282.5 282.6 282.7 282.8 282.9 282.10 282.11 282.12 282.13 282.14 282.15 282.16 282.17 282.18 282.19 282.20 282.21 282.22 282.23 282.24 282.25 282.26 282.27 282.28 282.29 282.30 282.31 282.32 282.33 283.1 283.2 283.3 283.4 283.5 283.6 283.7 283.8 283.9
283.10
283.11 283.12 283.13 283.14 283.15 283.16 283.17 283.18 283.19 283.20 283.21 283.22 283.23 283.24 283.25 283.26 283.27 283.28 283.29 283.30 283.31 284.1 284.2 284.3 284.4 284.5 284.6 284.7 284.8 284.9 284.10 284.11 284.12 284.13
284.14
284.15 284.16 284.17 284.18
284.19 284.20
284.21 284.22
284.23 284.24 284.25 284.26 284.27 284.28 284.29
284.30
285.1 285.2 285.3 285.4 285.5 285.6 285.7 285.8 285.9 285.10 285.11 285.12 285.13 285.14 285.15 285.16 285.17 285.18 285.19 285.20 285.21 285.22 285.23 285.24 285.25 285.26 285.27 285.28 285.29 285.30 285.31 285.32 285.33
286.1
286.2 286.3 286.4 286.5 286.6 286.7 286.8 286.9 286.10
286.11
286.12 286.13 286.14 286.15 286.16 286.17
286.18
286.19 286.20 286.21 286.22 286.23 286.24 286.25 286.26 286.27 286.28 286.29 286.30 286.31 286.32 287.1 287.2 287.3 287.4 287.5 287.6 287.7 287.8 287.9 287.10 287.11 287.12 287.13 287.14 287.15 287.16 287.17 287.18 287.19 287.20 287.21 287.22 287.23
287.24
287.25 287.26 287.27 287.28 287.29 287.30 287.31 287.32 287.33 287.34 288.1 288.2 288.3 288.4 288.5 288.6 288.7 288.8 288.9 288.10 288.11 288.12 288.13 288.14 288.15 288.16 288.17 288.18 288.19 288.20 288.21 288.22 288.23 288.24 288.25 288.26 288.27 288.28 288.29 288.30 288.31 288.32 289.1 289.2 289.3 289.4 289.5 289.6 289.7 289.8 289.9 289.10 289.11 289.12 289.13 289.14 289.15 289.16 289.17 289.18 289.19 289.20 289.21 289.22 289.23 289.24 289.25
289.26
289.27 289.28 289.29 289.30 289.31 289.32 289.33 290.1 290.2 290.3 290.4 290.5 290.6 290.7 290.8 290.9 290.10 290.11 290.12 290.13 290.14 290.15 290.16 290.17 290.18 290.19 290.20 290.21 290.22 290.23 290.24 290.25 290.26 290.27 290.28 290.29 290.30 290.31 290.32 290.33
291.1
291.2 291.3 291.4 291.5 291.6 291.7 291.8 291.9 291.10 291.11 291.12 291.13 291.14 291.15 291.16 291.17 291.18 291.19 291.20 291.21 291.22 291.23 291.24 291.25 291.26 291.27 291.28
291.29
292.1 292.2 292.3 292.4 292.5
292.6
292.7 292.8 292.9 292.10 292.11 292.12 292.13 292.14 292.15 292.16 292.17 292.18 292.19 292.20 292.21 292.22 292.23 292.24
292.25
292.26 292.27 292.28 292.29 292.30 292.31 293.1 293.2 293.3 293.4 293.5 293.6 293.7 293.8 293.9 293.10 293.11 293.12 293.13 293.14 293.15 293.16 293.17 293.18 293.19 293.20 293.21 293.22 293.23 293.24 293.25 293.26 293.27 293.28 293.29 293.30 293.31 293.32 293.33 294.1 294.2 294.3
294.4
294.5 294.6 294.7 294.8 294.9 294.10 294.11 294.12 294.13 294.14 294.15 294.16 294.17 294.18 294.19 294.20 294.21 294.22 294.23 294.24
294.25
294.26 294.27 294.28 294.29 294.30 294.31 294.32 295.1 295.2 295.3 295.4 295.5 295.6 295.7 295.8 295.9 295.10 295.11 295.12 295.13 295.14 295.15 295.16 295.17 295.18
295.19
295.20 295.21 295.22 295.23 295.24 295.25 295.26 295.27 295.28 295.29
295.30 295.31
296.1 296.2 296.3 296.4 296.5 296.6 296.7 296.8 296.9 296.10 296.11 296.12 296.13 296.14 296.15 296.16 296.17 296.18 296.19 296.20 296.21 296.22 296.23 296.24 296.25 296.26 296.27
296.28
296.29 296.30 296.31 296.32 297.1 297.2 297.3 297.4 297.5 297.6 297.7 297.8 297.9 297.10 297.11 297.12 297.13 297.14 297.15 297.16 297.17 297.18 297.19 297.20 297.21 297.22 297.23 297.24 297.25 297.26 297.27 297.28 297.29 297.30 297.31 297.32 297.33 297.34 298.1 298.2 298.3 298.4 298.5 298.6 298.7
298.8
298.9 298.10 298.11 298.12 298.13 298.14 298.15 298.16 298.17 298.18 298.19 298.20 298.21 298.22 298.23 298.24 298.25 298.26 298.27 298.28 298.29 298.30 298.31 298.32 298.33 298.34 299.1 299.2 299.3 299.4 299.5 299.6 299.7 299.8 299.9
299.10
299.11 299.12 299.13 299.14 299.15 299.16 299.17 299.18 299.19 299.20 299.21 299.22 299.23 299.24 299.25 299.26 299.27 299.28 299.29 299.30 299.31 299.32 300.1 300.2 300.3 300.4 300.5 300.6 300.7 300.8 300.9 300.10 300.11 300.12 300.13 300.14
300.15
300.16 300.17 300.18 300.19 300.20 300.21 300.22 300.23 300.24 300.25 300.26 300.27 300.28 300.29 300.30 300.31 300.32 300.33 300.34 301.1 301.2 301.3 301.4 301.5 301.6 301.7 301.8 301.9 301.10 301.11 301.12 301.13 301.14 301.15 301.16 301.17 301.18 301.19 301.20 301.21
301.22
301.23 301.24 301.25 301.26 301.27 301.28 301.29 301.30 301.31 301.32
301.33
302.1 302.2 302.3 302.4 302.5 302.6 302.7 302.8 302.9 302.10 302.11 302.12 302.13 302.14 302.15
302.16
302.17 302.18 302.19 302.20 302.21 302.22 302.23 302.24 302.25 302.26 302.27 302.28 302.29 302.30 302.31 302.32 303.1 303.2 303.3 303.4 303.5 303.6 303.7 303.8 303.9 303.10 303.11 303.12 303.13 303.14 303.15 303.16
303.17
303.18 303.19 303.20 303.21 303.22 303.23 303.24 303.25
303.26
303.27 303.28 303.29 303.30 303.31 303.32 304.1 304.2 304.3 304.4 304.5 304.6 304.7 304.8 304.9 304.10 304.11 304.12 304.13 304.14 304.15 304.16 304.17 304.18 304.19 304.20 304.21 304.22 304.23 304.24 304.25 304.26 304.27 304.28 304.29 304.30 304.31 304.32 304.33 305.1 305.2 305.3 305.4 305.5 305.6 305.7 305.8 305.9 305.10 305.11 305.12 305.13 305.14 305.15 305.16 305.17 305.18 305.19 305.20 305.21 305.22 305.23 305.24 305.25 305.26 305.27 305.28 305.29 305.30
305.31 305.32
306.1 306.2 306.3 306.4 306.5 306.6 306.7 306.8 306.9 306.10 306.11 306.12 306.13 306.14 306.15 306.16 306.17 306.18 306.19 306.20 306.21 306.22 306.23 306.24 306.25 306.26 306.27 306.28 306.29 306.30 306.31 306.32 307.1 307.2 307.3 307.4 307.5 307.6 307.7 307.8 307.9 307.10 307.11 307.12 307.13 307.14 307.15 307.16 307.17 307.18 307.19 307.20 307.21 307.22 307.23 307.24 307.25 307.26 307.27 307.28 307.29 307.30 307.31 307.32 307.33
307.34
308.1 308.2 308.3 308.4 308.5 308.6 308.7 308.8 308.9 308.10 308.11 308.12 308.13 308.14 308.15 308.16 308.17 308.18 308.19 308.20 308.21 308.22 308.23 308.24 308.25 308.26 308.27 308.28 308.29 308.30 308.31 308.32 308.33 308.34 309.1 309.2
309.3
309.4 309.5 309.6 309.7 309.8 309.9 309.10 309.11 309.12 309.13 309.14 309.15 309.16 309.17 309.18 309.19 309.20 309.21 309.22 309.23 309.24 309.25 309.26 309.27 309.28 309.29 309.30 309.31 309.32 309.33 310.1 310.2 310.3 310.4 310.5 310.6 310.7 310.8 310.9 310.10 310.11 310.12 310.13 310.14 310.15
310.16 310.17
310.18 310.19 310.20 310.21 310.22 310.23 310.24 310.25 310.26 310.27 310.28 310.29
310.30
310.31 310.32
311.1
311.2 311.3
311.4 311.5 311.6 311.7 311.8 311.9 311.10
311.11
311.12 311.13 311.14 311.15 311.16 311.17 311.18 311.19 311.20 311.21 311.22 311.23 311.24 311.25 311.26 311.27 311.28 311.29 311.30 311.31 312.1 312.2 312.3 312.4 312.5 312.6 312.7 312.8 312.9
312.10 312.11
312.12 312.13 312.14 312.15 312.16 312.17 312.18 312.19 312.20 312.21
312.22 312.23
312.24 312.25
312.26
313.1 313.2
313.3 313.4 313.5 313.6 313.7 313.8 313.9
313.10
313.11 313.12 313.13 313.14 313.15 313.16
313.17
313.18 313.19 313.20 313.21 313.22 313.23 313.24 313.25 313.26 313.27 313.28 313.29 313.30 314.1 314.2 314.3 314.4 314.5 314.6 314.7 314.8 314.9 314.10 314.11 314.12 314.13 314.14 314.15 314.16 314.17 314.18 314.19 314.20 314.21 314.22 314.23 314.24 314.25 314.26 314.27
314.28
315.1 315.2 315.3 315.4 315.5 315.6 315.7 315.8 315.9 315.10 315.11 315.12 315.13 315.14 315.15 315.16 315.17 315.18 315.19 315.20 315.21 315.22 315.23 315.24 315.25 315.26 315.27 315.28 315.29 315.30 315.31 315.32 315.33 316.1 316.2 316.3 316.4 316.5 316.6 316.7 316.8 316.9 316.10 316.11 316.12 316.13 316.14 316.15 316.16 316.17 316.18 316.19 316.20 316.21 316.22 316.23 316.24 316.25 316.26 316.27 316.28 316.29 316.30 316.31 316.32 316.33 316.34 316.35 316.36 317.1 317.2 317.3 317.4 317.5 317.6 317.7 317.8 317.9 317.10 317.11 317.12 317.13 317.14 317.15 317.16 317.17 317.18 317.19 317.20 317.21
317.22
317.23 317.24 317.25 317.26 317.27 317.28 317.29 317.30 317.31 318.1 318.2 318.3 318.4 318.5 318.6 318.7 318.8 318.9 318.10 318.11 318.12 318.13 318.14 318.15 318.16 318.17 318.18 318.19 318.20 318.21 318.22 318.23 318.24 318.25 318.26 318.27 318.28 318.29 318.30 318.31 318.32 318.33 318.34 319.1 319.2 319.3 319.4 319.5 319.6 319.7 319.8 319.9 319.10 319.11 319.12 319.13 319.14 319.15 319.16 319.17 319.18 319.19 319.20 319.21 319.22 319.23 319.24 319.25 319.26 319.27 319.28 319.29 319.30 319.31
320.1
320.2 320.3 320.4 320.5 320.6 320.7 320.8 320.9 320.10 320.11
320.12
320.13 320.14 320.15 320.16 320.17 320.18 320.19 320.20 320.21 320.22 320.23 320.24
320.25
320.26 320.27 320.28 320.29 320.30 321.1 321.2 321.3 321.4 321.5 321.6 321.7 321.8 321.9 321.10 321.11 321.12 321.13 321.14 321.15 321.16
321.17
321.18 321.19 321.20 321.21 321.22 321.23 321.24 321.25 321.26 321.27 321.28 321.29
321.30
321.31 321.32 321.33 322.1 322.2 322.3 322.4 322.5 322.6 322.7 322.8 322.9 322.10 322.11 322.12 322.13 322.14 322.15 322.16 322.17 322.18 322.19
322.20
322.21 322.22 322.23 322.24 322.25
322.26
322.27 322.28 322.29 323.1 323.2 323.3 323.4 323.5 323.6 323.7 323.8 323.9 323.10 323.11 323.12 323.13 323.14 323.15 323.16 323.17 323.18 323.19 323.20 323.21 323.22 323.23 323.24 323.25 323.26 323.27 323.28 323.29 323.30 324.1 324.2 324.3 324.4 324.5 324.6 324.7 324.8 324.9 324.10 324.11 324.12 324.13 324.14
324.15
324.16 324.17 324.18 324.19 324.20 324.21 324.22 324.23 324.24 324.25 324.26 324.27 324.28 324.29 324.30 325.1 325.2 325.3 325.4 325.5 325.6 325.7 325.8 325.9 325.10 325.11 325.12 325.13 325.14 325.15 325.16 325.17 325.18 325.19 325.20 325.21 325.22 325.23 325.24 325.25 325.26 325.27 325.28 325.29 325.30 325.31 325.32 326.1 326.2 326.3 326.4 326.5 326.6 326.7 326.8 326.9 326.10 326.11 326.12 326.13 326.14 326.15 326.16 326.17 326.18 326.19 326.20 326.21 326.22 326.23 326.24 326.25 326.26 326.27 326.28 326.29 326.30 326.31 327.1 327.2
327.3
327.4 327.5 327.6
327.7
327.8 327.9 327.10 327.11 327.12 327.13 327.14 327.15 327.16 327.17 327.18 327.19 327.20 327.21 327.22 327.23 327.24 327.25 327.26 327.27 327.28 327.29 327.30 327.31 328.1 328.2 328.3 328.4 328.5 328.6 328.7 328.8 328.9 328.10 328.11 328.12 328.13 328.14 328.15 328.16 328.17 328.18 328.19 328.20 328.21 328.22
328.23
328.24 328.25 328.26 328.27 328.28 328.29 328.30 328.31 328.32 328.33 329.1 329.2 329.3 329.4 329.5
329.6
329.7 329.8 329.9 329.10 329.11 329.12 329.13 329.14 329.15 329.16 329.17 329.18
329.19
329.20 329.21 329.22 329.23 329.24 329.25 329.26 329.27 329.28 329.29 329.30 329.31 329.32 330.1 330.2
330.3
330.4 330.5 330.6 330.7
330.8
330.9 330.10 330.11 330.12 330.13 330.14 330.15 330.16 330.17 330.18 330.19 330.20 330.21 330.22 330.23
330.24
330.25 330.26 330.27 330.28
330.29
331.1 331.2 331.3 331.4 331.5 331.6 331.7 331.8 331.9 331.10 331.11 331.12 331.13 331.14 331.15 331.16 331.17 331.18 331.19 331.20 331.21 331.22 331.23 331.24 331.25 331.26 331.27 331.28 331.29 331.30 331.31 331.32 332.1 332.2 332.3 332.4 332.5 332.6 332.7 332.8 332.9 332.10 332.11 332.12
332.13
332.14 332.15 332.16 332.17 332.18 332.19 332.20 332.21 332.22 332.23 332.24 332.25 332.26 332.27 332.28 332.29 332.30 332.31 333.1 333.2 333.3 333.4 333.5 333.6 333.7 333.8 333.9 333.10 333.11 333.12 333.13 333.14 333.15 333.16 333.17 333.18 333.19 333.20 333.21 333.22 333.23 333.24
333.25
333.26 333.27 333.28 333.29 333.30 334.1 334.2
334.3
334.4 334.5 334.6 334.7 334.8 334.9 334.10 334.11 334.12 334.13 334.14 334.15
334.16
334.17 334.18 334.19 334.20 334.21 334.22 334.23 334.24 334.25 334.26 334.27 334.28 334.29 334.30 335.1 335.2 335.3 335.4 335.5 335.6 335.7 335.8 335.9 335.10 335.11 335.12 335.13 335.14 335.15 335.16 335.17 335.18 335.19 335.20 335.21 335.22 335.23 335.24 335.25 335.26 335.27 335.28 335.29 335.30 336.1 336.2
336.3
336.4 336.5 336.6 336.7 336.8 336.9 336.10 336.11 336.12 336.13 336.14 336.15 336.16 336.17 336.18 336.19 336.20 336.21 336.22 336.23 336.24 336.25 336.26 336.27 336.28 336.29 336.30 336.31 336.32 336.33 337.1 337.2 337.3 337.4 337.5
337.6
337.7 337.8 337.9 337.10 337.11 337.12 337.13 337.14 337.15 337.16 337.17 337.18 337.19 337.20 337.21 337.22 337.23 337.24 337.25 337.26 337.27 337.28 337.29 337.30 338.1 338.2 338.3 338.4 338.5
338.6
338.7 338.8 338.9 338.10 338.11 338.12 338.13 338.14 338.15 338.16 338.17 338.18 338.19 338.20 338.21 338.22 338.23 338.24 338.25 338.26 338.27 338.28 338.29 338.30 338.31 338.32 338.33 339.1 339.2 339.3 339.4 339.5 339.6 339.7 339.8 339.9 339.10 339.11 339.12 339.13 339.14 339.15
339.16
339.17 339.18 339.19 339.20 339.21
339.22
339.23 339.24 339.25 339.26 339.27 339.28 339.29 339.30 339.31 340.1 340.2
340.3
340.4 340.5
340.6 340.7 340.8
340.9
A bill for an act
relating to financing and operation of state and local government; providing
conformity and nonconformity to certain federal tax law changes; modifying
individual income and corporate franchise taxes, estate taxes, sales and use taxes,
property taxes, provisions related to local taxes, tax increment financing, and public
finance, and other miscellaneous taxes and tax provisions; modifying indexing
provisions; changing the starting point for state individual income tax calculation
from federal taxable income to federal adjusted gross income; providing for various
individual and corporate additions and subtractions to income; modifying certain
allowances and adjustments to income; modifying individual income tax rates;
modifying certain income tax credits; modifying and allowing certain exemptions
from sales and use taxes; modifying provisions relating to property tax records
and information; modifying certain property tax timelines; establishing property
tax exemptions; modifying homestead provisions; modifying state general levy;
modifying approval requirements for certain local sales taxes; modifying and
authorizing certain local sales taxes; transferring occupation tax revenue;
establishing private letter ruling program; modifying referendum equalization;
requiring reports; appropriating money; amending Minnesota Statutes 2018, sections
6.495, subdivision 3; 37.31, subdivision 1; 38.27, by adding a subdivision;
103D.905, subdivisions 5, 9; 103E.611, subdivision 2; 116J.8737, subdivisions 1,
5, 12; 123B.595, subdivision 5; 126C.17, subdivision 6; 138.053; 144E.42,
subdivision 2; 162.145, subdivision 3; 197.603, subdivision 2; 270A.03, subdivision
5; 270B.08, subdivision 2; 270C.31, by adding a subdivision; 270C.33, by adding
subdivisions; 270C.34, subdivision 1; 270C.35, subdivision 4; 270C.445,
subdivision 6; 270C.85, subdivision 2; 270C.89, subdivisions 1, 2; 270C.91;
272.02, subdivisions 27, 49, 81, by adding subdivisions; 273.032; 273.061,
subdivision 9; 273.0755; 273.113, subdivision 3; 273.119, subdivision 2; 273.1231,
subdivision 3; 273.124, subdivisions 3a, 8, 13, 14, 21, by adding a subdivision;
273.1245, subdivision 2; 273.13, subdivisions 22, 25, 34, 35; 273.136, subdivision
2; 273.1384, subdivisions 2, 3; 273.1387, subdivision 3; 273.18; 273.371,
subdivision 1; 273.3711; 273.372, subdivision 3; 274.14; 274.16; 275.025,
subdivision 1, by adding a subdivision; 275.066; 276.131; 282.01, subdivision 6;
289A.02, subdivision 7; 289A.08, subdivisions 1, 6, 7, by adding a subdivision;
289A.12, subdivision 14; 289A.20, subdivision 4; 289A.25, subdivision 1; 289A.31,
subdivisions 1, 2; 289A.35; 289A.37, subdivisions 2, 6; 289A.38, subdivisions 7,
10; 289A.40, subdivision 1; 289A.42; 289A.60, subdivision 1; 290.01, subdivisions
4a, 19, 22, 29a, 31, by adding subdivisions; 290.0131, subdivisions 1, 3, 12, 13,
by adding subdivisions; 290.0132, subdivisions 1, 4, 7, 20, 21, 26, by adding
subdivisions; 290.0133, subdivision 6, by adding a subdivision; 290.0134, by
adding subdivisions; 290.0137; 290.032, subdivision 2; 290.05, subdivisions 1, 3;
290.06, subdivisions 2c, 2d, 22; 290.067, subdivision 2b; 290.0671, subdivision
7; 290.0672, subdivisions 1, 2; 290.0674, subdivisions 1, 2, by adding a subdivision;
290.0681, subdivisions 1, 2, 3, 4; 290.0802, subdivisions 2, 3; 290.091, subdivision
2; 290.0921, subdivisions 2, 3; 290.17, subdivisions 2, 4; 290.21, subdivision 4;
290.34, by adding a subdivision; 290.92, subdivisions 1, 4b, 4c, 28; 290A.03,
subdivisions 3, 4, 8, 12, 13, 15; 290A.04, subdivision 4; 290A.05; 290A.08;
290A.09; 290B.09, subdivision 1; 291.005, subdivision 1; 291.03, subdivisions 9,
10; 295.50, subdivisions 3, 4, 9b, 14, 15, by adding subdivisions; 295.53,
subdivision 1; 295.57, subdivision 5; 295.582, subdivision 1; 296A.03, subdivision
3; 296A.13; 297A.61, subdivision 18; 297A.67, subdivisions 6, 12, by adding
subdivisions; 297A.68, subdivisions 17, 25, 42, 44; 297A.70, subdivisions 3, 4,
10, 16, 20, by adding a subdivision; 297A.71, subdivisions 22, 45, by adding
subdivisions; 297A.75, subdivisions 1, 2, 3; 297A.77, subdivision 3, by adding a
subdivision; 297A.84; 297A.85; 297A.99, subdivisions 1, 2, 3, by adding a
subdivision; 297A.993, subdivision 1, by adding a subdivision; 297B.01,
subdivisions 14, 16; 297B.03; 297E.02, subdivision 6; 297E.021, subdivisions 2,
3, 4, by adding a subdivision; 297F.01, subdivisions 19, 23, by adding subdivisions;
297F.05, by adding subdivisions; 297F.17, subdivision 6; 297G.16, subdivision
7; 297I.20, subdivision 3; 298.018, subdivision 1, by adding a subdivision; 298.17;
298.227; 298.28, subdivision 11; 298.282, subdivision 1; 349.15, subdivision 1;
349.151, subdivision 4; 353G.01, subdivision 9; 353G.05, subdivision 2; 353G.08,
subdivisions 1, 1a; 353G.17, subdivision 2; 356.20, subdivision 4a; 356.219,
subdivision 8; 423A.02, subdivisions 1b, 3; 423A.022, subdivisions 2, 4; 424A.016,
subdivisions 2, 4; 424A.02, subdivisions 1, 3a, 10; 424A.03, subdivision 2;
424A.05, subdivisions 2, 3, by adding a subdivision; 424A.07; 424A.091,
subdivision 3; 424A.092, subdivisions 3, 4; 424A.093, subdivision 5; 424B.09;
462A.38; 462D.03, subdivision 2; 462D.06, subdivisions 1, 2; 469.169, by adding
a subdivision; 469.177, subdivision 1; 469.316, subdivision 1; 469.319, subdivision
4; 471.831; 473H.08, subdivisions 1, 4, by adding a subdivision; 473H.09, by
adding a subdivision; 474A.02, subdivision 22b; 475.521, subdivision 1;
477A.0126, subdivisions 6, 7; 477A.016; Minnesota Statutes 2019 Supplement,
sections 289A.60, subdivision 24; 290.31, subdivision 1; Laws 1980, chapter 511,
section 1, subdivision 1; Laws 1986, chapter 396, section 5, as amended; Laws
1986, chapter 462, section 31, as amended; Laws 1994, chapter 587, article 9,
section 11; Laws 1998, chapter 389, article 8, section 45, subdivisions 1, 3, as
amended, 4, 5; Laws 2003, chapter 127, article 10, section 31, subdivision 1, as
amended; Laws 2008, chapter 366, article 5, sections 26, as amended; 33, as
amended; Laws 2009, chapter 88, article 2, section 46, subdivisions 1, as amended,
2, 3, as amended, 4, 5; Laws 2011, First Special Session chapter 7, article 4, section
10, subdivision 3; Laws 2014, chapter 308, article 6, section 8, subdivision 1, as
amended; Laws 2017, First Special Session chapter 1, article 3, section 32; article
8, section 3; article 10, section 4; proposing coding for new law in Minnesota
Statutes, chapters 270C; 273; 289A; 290; 297A; 297I; 424A; 462A; proposing
coding for new law as Minnesota Statutes, chapters 299O; 477B; 477C; repealing
Minnesota Statutes 2018, sections 37.31, subdivision 8; 69.011, subdivisions 1,
2, 2b, 2c, 3, 4; 69.021, subdivisions 1, 2, 3, 4, 5, 7, 7a, 8, 9, 10, 11; 69.022; 69.031,
subdivisions 1, 3, 5; 69.041; 69.051, subdivisions 1, 1a, 1b, 2, 3, 4; 69.33; 69.80;
270C.131; 275.29; 289A.38, subdivisions 7, 8, 9; 290.0131, subdivisions 7, 10,
11; 290.0133, subdivisions 12, 13, 14; 290.10, subdivision 2; 296A.03, subdivision
5; 296A.04, subdivision 2; 296A.05, subdivision 2; 297I.25, subdivision 2; 349.213,
subdivision 3; Minnesota Rules, part 8125.0410, subpart 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
ARTICLE 1
FEDERAL CONFORMITY
Section 1.
Minnesota Statutes 2018, section 270A.03, subdivision 5, is amended to read:
Subd. 5.
Debt; debtor.
(a) "Debt" means a legal obligation of a natural person to pay a
fixed and certain amount of money, which equals or exceeds $25 and which is due and
payable to a claimant agency. The term includes criminal fines imposed under section 609.10
or 609.125, fines imposed for petty misdemeanors as defined in section 609.02, subdivision
4a, and restitution. A debt may arise under a contractual or statutory obligation, a court
order, or other legal obligation, but need not have been reduced to judgment.
A debt includes any legal obligation of a current recipient of assistance which is based
on overpayment of an assistance grant where that payment is based on a client waiver or
an administrative or judicial finding of an intentional program violation; or where the debt
is owed to a program wherein the debtor is not a client at the time notification is provided
to initiate recovery under this chapter and the debtor is not a current recipient of food support,
transitional child care, or transitional medical assistance.
(b) A debt does not include any legal obligation to pay a claimant agency for medical
care, including hospitalization if the income of the debtor at the time when the medical care
was rendered does not exceed the following amount:
(1) for an unmarried debtor, an income of $12,560 or less;
(2) for a debtor with one dependent, an income of $16,080 or less;
(3) for a debtor with two dependents, an income of $19,020 or less;
(4) for a debtor with three dependents, an income of $21,580 or less;
(5) for a debtor with four dependents, an income of $22,760 or less; and
(6) for a debtor with five or more dependents, an income of $23,730 or less.
For purposes of this paragraph, "debtor" means the individual whose income, together
with the income of the individual's spouse, other than a separated spouse, brings the
individual within the income provisions of this paragraph. For purposes of this paragraph,
a spouse, other than a separated spouse, shall be considered a dependent.
(c) The commissioner shallnew text begin annuallynew text end adjust the deleted text beginincomedeleted text end amounts in paragraph (b) deleted text beginby the
percentage determined pursuant to the provisions of section 1(f) of the Internal Revenue
Code, except that in section 1(f)(3)(B) the word "2014" shall be substituted for the word
"1992." For 2016, the commissioner shall then determine the percent change from the 12
months ending on August 31, 2014, to the 12 months ending on August 31, 2015, and in
each subsequent year, from the 12 months ending on August 31, 2014, to the 12 months
ending on August 31 of the year preceding the taxable year. The determination of the
commissioner pursuant to this subdivision shall not be considered a "rule" and shall not be
subject to the Administrative Procedure Act contained in chapter 14. The income amount
as adjusted must be rounded to the nearest $10 amount. If the amount ends in $5, the amount
is rounded up to the nearest $10 amountdeleted text endnew text begin as provided in section 270C.22. The statutory year
is taxable year 2019new text end.
(d) Debt also includes an agreement to pay a MinnesotaCare premium, regardless of the
dollar amount of the premium authorized under section 256L.15, subdivision 1a.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for adjustments beginning with taxable
years beginning after December 31, 2019.
new text end
Sec. 2.
new text begin
[270C.22] COST OF LIVING ADJUSTMENT.
new text end
new text begin Subdivision 1. new text end
new text begin Adjustment; definition; period; rounding. new text end
new text begin
(a) The commissioner shall
annually make a cost of living adjustment to the dollar amounts noted in sections that
reference this section. The commissioner shall adjust the amounts based on the index as
provided in this section. For purposes of this section, "index" means the Chained Consumer
Price Index for All Urban Consumers published by the Bureau of Labor Statistics. The
values of the index used to determine the adjustments under this section are the latest
published values when the Bureau of Labor Statistics publishes the initial value of the index
for August of the year preceding the year to which the adjustment applies.
new text end
new text begin
(b) For the purposes of this section, "statutory year" means the year preceding the first
year for which dollar amounts are to be adjusted for inflation under sections that reference
this section. For adjustments under chapter 290A, "statutory year" means the year in which
refunds are payable preceding the first year for which amounts in chapter 290A are indexed
under this section.
new text end
new text begin
(c) To determine the dollar amounts for taxable year 2020, the commissioner shall
determine the percentage change in the index for the 12-month period ending on August
31, 2019, and increase each of the unrounded dollar amounts in the sections referencing
this section by that percentage change. For each subsequent taxable year, the commissioner
shall increase the dollar amounts by the percentage change in the index from August 31 of
the year preceding the statutory year to August 31 of the year preceding the taxable year.
new text end
new text begin
(d) To determine the dollar amounts for refunds payable in 2021 under chapter 290A,
the commissioner shall determine the percentage change in the index for the 12-month
period ending on August 31, 2020, and increase each of the unrounded dollar amounts in
the sections referencing this section by that percentage change. For each subsequent year,
the commissioner shall increase the dollar amounts by the percentage change in the index
from August 31 of the year preceding the statutory year to August 31 of the year preceding
the year in which refunds are payable.
new text end
new text begin
(e) Unless otherwise provided, the commissioner shall round the amounts as adjusted
to the nearest $10 amount. If an amount ends in $5, the amount is rounded up to the nearest
$10 amount.
new text end
new text begin Subd. 2. new text end
new text begin Publication. new text end
new text begin
The commissioner shall announce and publish the adjusted dollar
amounts required by subdivision 1 on the Department of Revenue's website on or before
December 15 of each year.
new text end
new text begin Subd. 3. new text end
new text begin Special provision. new text end
new text begin
The determination of the commissioner under this subdivision
is not a rule and is not subject to the Administrative Procedure Act under chapter 14,
including section 14.386.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for adjustments beginning with taxable
years beginning after December 31, 2019, calendar years beginning after December 31,
2019, and for refunds based on rent paid in 2019 and property taxes payable in 2020.
new text end
Sec. 3.
Minnesota Statutes 2018, section 289A.02, subdivision 7, is amended to read:
Subd. 7.
Internal Revenue Code.
Unless specifically defined otherwise, "Internal
Revenue Code" means the Internal Revenue Code of 1986, as amended through deleted text beginDecember
16, 2016deleted text endnew text begin December 31, 2018new text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment, except
the changes incorporated by federal changes are effective retroactively at the same time the
changes become effective for federal purposes.
new text end
Sec. 4.
Minnesota Statutes 2018, section 289A.08, subdivision 1, is amended to read:
Subdivision 1.
Generally; individuals.
(a) A taxpayer must file a return for each taxable
year the taxpayer is required to file a return under section 6012 of the Internal Revenue
Codenew text begin or meets the requirements under paragraph (d) to file a returnnew text end, except that:
(1) an individual who is not a Minnesota resident for any part of the year is not required
to file a Minnesota income tax return if the individual's gross income derived from Minnesota
sources as determined under sections 290.081, paragraph (a), and 290.17, is less than the
filing requirements for a single individual who is a full year resident of Minnesota; deleted text beginand
deleted text end
(2) an individual who is a Minnesota resident is not required to file a Minnesota income
tax return if the individual's gross income derived from Minnesota sources as determined
under section 290.17, less the subtractions allowed under section 290.0132, subdivisions
12 and 15, is less than the filing requirements for a single individual who is a full-year
resident of Minnesota.
(b) The decedent's final income tax return, and other income tax returns for prior years
where the decedent had gross income in excess of the minimum amount at which an
individual is required to file and did not file, must be filed by the decedent's personal
representative, if any. If there is no personal representative, the return or returns must be
filed by the transferees, as defined in section 270C.58, subdivision 3, who receive property
of the decedent.
(c) The term "gross income," as it is used in this section, has the same meaning given it
in section 290.01, subdivision 20.
new text begin
(d) The commissioner of revenue shall annually determine the gross income levels at
which individuals are required to file a return for each taxable year based on the amounts
that may be deducted under section 290.0803 and the personal and dependent exemptions
under section 290.0138.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 5.
Minnesota Statutes 2018, section 289A.08, subdivision 7, is amended to read:
Subd. 7.
Composite income tax returns for nonresident partners, shareholders, and
beneficiaries.
(a) The commissioner may allow a partnership with nonresident partners to
file a composite return and to pay the tax on behalf of nonresident partners who have no
other Minnesota source income. This composite return must include the names, addresses,
Social Security numbers, income allocation, and tax liability for the nonresident partners
electing to be covered by the composite return.
(b) The computation of a partner's tax liability must be determined by multiplying the
income allocated to that partner by the highest rate used to determine the tax liability for
individuals under section 290.06, subdivision 2c. Nonbusiness deductions, standard
deductions, or personal exemptions are not allowed.
(c) The partnership must submit a request to use this composite return filing method for
nonresident partners. The requesting partnership must file a composite return in the form
prescribed by the commissioner of revenue. The filing of a composite return is considered
a request to use the composite return filing method.
(d) The electing partner must not have any Minnesota source income other than the
income from the partnership and other electing partnerships. If it is determined that the
electing partner has other Minnesota source income, the inclusion of the income and tax
liability for that partner under this provision will not constitute a return to satisfy the
requirements of subdivision 1. The tax paid for the individual as part of the composite return
is allowed as a payment of the tax by the individual on the date on which the composite
return payment was made. If the electing nonresident partner has no other Minnesota source
income, filing of the composite return is a return for purposes of subdivision 1.
(e) This subdivision does not negate the requirement that an individual pay estimated
tax if the individual's liability would exceed the requirements set forth in section 289A.25.
The individual's liability to pay estimated tax is, however, satisfied when the partnership
pays composite estimated tax in the manner prescribed in section 289A.25.
(f) If an electing partner's share of the partnership's gross income from Minnesota sources
is less than the filing requirements for a nonresident under this subdivision, the tax liability
is zero. However, a statement showing the partner's share of gross income must be included
as part of the composite return.
(g) The election provided in this subdivision is only available to a partner who has no
other Minnesota source income and who is either (1) a full-year nonresident individual or
(2) a trust or estate that does not claim a deduction under either section 651 or 661 of the
Internal Revenue Code.
(h) A corporation defined in section 290.9725 and its nonresident shareholders may
make an election under this paragraph. The provisions covering the partnership apply to
the corporation and the provisions applying to the partner apply to the shareholder.
(i) Estates and trusts distributing current income only and the nonresident individual
beneficiaries of the estates or trusts may make an election under this paragraph. The
provisions covering the partnership apply to the estate or trust. The provisions applying to
the partner apply to the beneficiary.
(j) For the purposes of this subdivision, "income" means the partner's share of federal
adjusted gross income from the partnership modified by the additions provided in section
290.0131, subdivisions 8 to deleted text begin11deleted text endnew text begin 10 and 15new text end, and the subtractions provided in: (1) section
290.0132, subdivision 9, to the extent the amount is assignable or allocable to Minnesota
under section 290.17; and (2) section 290.0132, subdivision 14. The subtraction allowed
under section 290.0132, subdivision 9, is only allowed on the composite tax computation
to the extent the electing partner would have been allowed the subtraction.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 6.
Minnesota Statutes 2018, section 289A.12, subdivision 14, is amended to read:
Subd. 14.
Reporting exempt interest and exempt-interest dividends.
(a) A regulated
investment company paying $10 or more in exempt-interest dividends to an individual who
is a resident of Minnesota, or any person receiving $10 or more of exempt interest or
exempt-interest dividends and paying as nominee to an individual who is a resident of
Minnesota, must make a return indicating the amount of the exempt interest or
exempt-interest dividends, the name, address, and Social Security number of the recipient,
and any other information that the commissioner specifies. The return must be provided to
the recipient by February 15 of the year following the year of the payment. The return
provided to the recipient must include a clear statement, in the form prescribed by the
commissioner, that the exempt interest or exempt-interest dividends must be included in
the computation of Minnesota taxable income. By June 1 of each year, the payer must file
a copy of the return with the commissioner.
(b) For purposes of this subdivision, the following definitions apply.
(1) "Exempt-interest dividends" mean exempt-interest dividends as defined in section
852(b)(5) of the Internal Revenue Code, but does not include the portion of exempt-interest
dividends that are not required to be added to federal deleted text begintaxabledeleted text endnew text begin adjusted grossnew text end income under
section 290.0131, subdivision 2, paragraph (b).
(2) "Regulated investment company" means regulated investment company as defined
in section 851(a) of the Internal Revenue Code or a fund of the regulated investment company
as defined in section 851(g) of the Internal Revenue Code.
(3) "Exempt interest" means income on obligations of any state other than Minnesota,
or a political or governmental subdivision, municipality, or governmental agency or
instrumentality of any state other than Minnesota, and exempt from federal income taxes
under the Internal Revenue Code or any other federal statute.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 7.
Minnesota Statutes 2018, section 289A.35, is amended to read:
289A.35 ASSESSMENTS ON RETURNS.
(a) The commissioner may audit and adjust the taxpayer's computation of new text beginfederal adjusted
gross income, new text endfederal taxable income, items of federal tax preferences, or federal credit
amounts to make them conform with the provisions of chapter 290 or section 298.01. If a
return has been filed, the commissioner shall enter the liability reported on the return and
may make any audit or investigation that is considered necessary.
(b) Upon petition by a taxpayer, and when the commissioner determines that it is in the
best interest of the state, the commissioner may allow S corporations and partnerships to
receive orders of assessment issued under section 270C.33, subdivision 4, on behalf of their
owners, and to pay liabilities shown on such orders. In such cases, the owners' liability must
be calculated using the method provided in section 289A.08, subdivision 7, paragraph (b).
(c) A taxpayer may petition the commissioner for the use of the method described in
paragraph (b) after the taxpayer is notified that an audit has been initiated and before an
order of assessment has been issued.
(d) A determination of the commissioner under paragraph (b) to grant or deny the petition
of a taxpayer cannot be appealed to the Tax Court or any other court.
(e) The commissioner may audit and adjust the taxpayer's computation of tax under
chapter 291. In the case of a return filed pursuant to section 289A.10, the commissioner
shall notify the estate no later than nine months after the filing date, as provided by section
289A.38, subdivision 2, whether the return is under examination or the return has been
processed as filed.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 8.
Minnesota Statutes 2018, section 290.01, is amended by adding a subdivision to
read:
new text begin Subd. 14a. new text end
new text begin Surviving spouse. new text end
new text begin
The term "surviving spouse" means an individual who is
a surviving spouse under section 2(a) of the Internal Revenue Code for the taxable year.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 9.
Minnesota Statutes 2018, section 290.01, subdivision 19, is amended to read:
Subd. 19.
Net income.
new text begin(a) For a corporation taxable under section 290.02, and an estate
or a trust taxable under section 290.03, new text endthe term "net income" means the federal taxable
income, as defined in section 63 of the Internal Revenue Code of 1986, as amended through
the date named in this subdivision, incorporating the federal effective dates of changes to
the Internal Revenue Code and any elections made by the taxpayer in accordance with the
Internal Revenue Code in determining federal taxable income for federal income tax
purposes, and with the modifications provided in sections 290.0131 to 290.0136.
new text begin
(b) For an individual, the term "net income" means federal adjusted gross income with
the modifications provided in sections 290.0131, 290.0132, and 290.0135 to 290.0137.
new text end
new text begin (c) new text endIn the case of a regulated investment company or a fund thereof, as defined in section
851(a) or 851(g) of the Internal Revenue Code, federal taxable income means investment
company taxable income as defined in section 852(b)(2) of the Internal Revenue Code,
except that:
(1) the exclusion of net capital gain provided in section 852(b)(2)(A) of the Internal
Revenue Code does not apply;
(2) the deduction for dividends paid under section 852(b)(2)(D) of the Internal Revenue
Code must be applied by allowing a deduction for capital gain dividends and exempt-interest
dividends as defined in sections 852(b)(3)(C) and 852(b)(5) of the Internal Revenue Code;
and
(3) the deduction for dividends paid must also be applied in the amount of any
undistributed capital gains which the regulated investment company elects to have treated
as provided in section 852(b)(3)(D) of the Internal Revenue Code.
new text begin (d) new text endThe net income of a real estate investment trust as defined and limited by section
856(a), (b), and (c) of the Internal Revenue Code means the real estate investment trust
taxable income as defined in section 857(b)(2) of the Internal Revenue Code.
new text begin (e) new text endThe net income of a designated settlement fund as defined in section 468B(d) of the
Internal Revenue Code means the gross income as defined in section 468B(b) of the Internal
Revenue Code.
new text begin (f) new text endThe Internal Revenue Code of 1986, as amended through December deleted text begin16, 2016deleted text endnew text begin 31,
2018new text end, shall be in effect for taxable years beginning after December 31, 1996.
new text begin (g) new text endExcept as otherwise provided, references to the Internal Revenue Code in this
subdivision and sections 290.0131 to 290.0136 mean the code in effect for purposes of
determining net income for the applicable year.
new text begin EFFECTIVE DATE. new text end
new text begin
(a) The amendments to paragraphs (a) and (b) are effective for
taxable years beginning after December 31, 2018.
new text end
new text begin
(b) This amendment to paragraph (f) is effective the day following final enactment,
except the changes incorporated by federal changes in Public Laws 115-63 and 115-123,
are effective retroactively at the same time as the changes were effective for federal purposes.
new text end
Sec. 10.
Minnesota Statutes 2018, section 290.01, is amended by adding a subdivision to
read:
new text begin Subd. 21a. new text end
new text begin Adjusted gross income; federal adjusted gross income. new text end
new text begin
The terms "adjusted
gross income" and "federal adjusted gross income" mean adjusted gross income, as defined
in section 62 of the Internal Revenue Code, as amended through the date named in
subdivision 19, paragraph (f), incorporating the federal effective date of changes to the
Internal Revenue Code and any elections made by the taxpayer under the Internal Revenue
Code in determining federal adjusted gross income for federal income tax purposes.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 11.
Minnesota Statutes 2018, section 290.01, subdivision 22, is amended to read:
Subd. 22.
Taxable net income.
For tax years beginning after December 31, deleted text begin1986deleted text endnew text begin 2018new text end,
the term "taxable net income" means:
(1) for resident individuals deleted text beginthe same asdeleted text endnew text begin,new text end net incomenew text begin less the deductions allowed under
section 290.0803new text end;
(2) for individuals who were deleted text beginnotdeleted text end residents of Minnesota for new text beginless than new text endthe entire year, deleted text beginthe
same asdeleted text end net incomenew text begin less the deductions allowed under section 290.0803,new text end except that the tax
is imposed only on the Minnesota apportioned share of that income as determined pursuant
to section 290.06, subdivision 2c, paragraph (e);
(3) for all other taxpayers, the part of net income that is allocable to Minnesota by
assignment or apportionment under one or more of sections 290.17, 290.191, 290.20, and
290.36new text begin, except that for nonresident individuals net income is reduced by the amount of the
standard deduction allowable under section 290.0803, subdivision 2, before allocation of
net income to Minnesotanew text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 12.
Minnesota Statutes 2018, section 290.01, subdivision 29a, is amended to read:
Subd. 29a.
State itemized deduction.
"State itemized deduction" means federal itemized
deductions, as defined in section 63(d) of the Internal Revenue Code, disregarding deleted text beginany
limitation under section 68 of the Internal Revenue Code, and reduced by the amount of
the addition required under section 290.0131, subdivision 13.deleted text endnew text begin changes to itemized deductions
made by Public Law 115-97, except that:
new text end
new text begin
(1) section 13704 of Public Law 115-97 applies;
new text end
new text begin
(2) section 11043 of Public Law 115-97 applies;
new text end
new text begin
(3) for the purposes of calculating miscellaneous itemized deductions, under section
67(a) of the Internal Revenue Code, the number "5" is substituted for the number "2"; and
new text end
new text begin
(4) the deduction of taxes under section 164 of the Internal Revenue Code is limited to
state and local real property taxes and state and local personal property taxes up to $15,000,
or $7,500 for a married couple filing a separate return.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 13.
Minnesota Statutes 2018, section 290.01, is amended by adding a subdivision to
read:
new text begin Subd. 29b. new text end
new text begin State standard deduction. new text end
new text begin
"State standard deduction" means the federal
standard deduction computed under section 63(c), (f), and (g) of the Internal Revenue Code,
as amended through December 16, 2016, except that for purposes of adjusting the amounts
under this subdivision, the provisions of section 270C.22, apply.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 14.
Minnesota Statutes 2018, 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 deleted text beginDecember
16, 2016deleted text endnew text begin December 31, 2018new 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.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment and
applies to the same taxable years as the changes incorporated by federal changes are effective
for federal purposes, including any provisions that are retroactive to taxable years beginning
after December 31, 2016, but excluding the change made to the temporary reduction in
medical expense deduction floor in section 11027 of Public Law 115-97.
new text end
Sec. 15.
Minnesota Statutes 2018, section 290.0131, subdivision 1, is amended to read:
Subdivision 1.
Definition; scope.
(a) For the purposes of this section, "addition" means
an amount that must be added to federal deleted text begintaxabledeleted text endnew text begin adjusted grossnew text end incomenew text begin, or for estates and
trusts, federal taxable income,new text end in computing net income for the taxable year to which the
amounts relate.
(b) The additions in this section apply to individuals, estates, and trusts.
(c) Unless specifically indicated or unless the context clearly indicates otherwise, only
amounts that were deducted or excluded in computing federal deleted text begintaxabledeleted text endnew text begin adjusted grossnew text end incomenew text begin,
or for estates and trusts, federal taxable income,new text end are an addition under this section.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 16.
Minnesota Statutes 2018, section 290.0131, subdivision 3, is amended to read:
Subd. 3.
Income, sales and use, motor vehicle sales, or excise taxes paid.
deleted text begin(a)deleted text endnew text begin For trusts
and estates,new text end the amount of income, sales and use, motor vehicle sales, or excise taxes paid
or accrued within the taxable year under this chapter and the amount of taxes based on net
income, sales and use, motor vehicle sales, or excise taxes paid to any other state or to any
province or territory of Canada is an addition to the extent deducted under section 63(d) of
the Internal Revenue Code.
deleted text begin
(b) The addition under paragraph (a) may not be more than the amount by which the
state itemized deduction exceeds the amount of the standard deduction as defined in section
63(c) of the Internal Revenue Code. For the purpose of this subdivision, income, sales and
use, motor vehicle sales, or excise taxes are the last itemized deductions disallowed under
subdivision 12.
deleted text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 17.
Minnesota Statutes 2018, section 290.0131, subdivision 12, is amended to read:
Subd. 12.
Disallowed itemized deductions.
(a) The amount of disallowed itemized
deductions is an addition. The amount of disallowed itemized deductionsdeleted text begin, plus the addition
required under subdivision 3,deleted text end may not be more than the amount by which thenew text begin statenew text end itemized
deductionsdeleted text begin, as allowed under section 63(d) of the Internal Revenue Code,deleted text end exceeds the amount
of the new text beginstate new text endstandard deduction deleted text beginas defined in section 63(c) of the Internal Revenue Codedeleted text end.
(b) The amount of disallowed itemized deductions is equal to the lesser of:
(1) three percent of the excess of the taxpayer's federal adjusted gross income over the
applicable amount; or
(2) 80 percent of the amount of the new text beginstate new text enditemized deductions otherwise allowable to the
taxpayer under the Internal Revenue Code for the taxable year.
(c) "Applicable amount" means $100,000, or $50,000 for a married individual filing a
separate return. Each dollar amount is increased by an amount equal to:
(1) that dollar amount, multiplied by
(2) the cost-of-living adjustment determined under section deleted text begin1(f)(3) of the Internal Revenue
Code for the calendar year in which the taxable year begins, by substituting "calendar year
1990" for "calendar year 1992" in subparagraph (B) of section 1(f)(3)deleted text endnew text begin 270C.22new text end.
(d) "Itemized deductions" excludes:
(1) the deduction for medical expenses under section 213 of the Internal Revenue Code;
(2) any deduction for investment interest as defined in section 163(d) of the Internal
Revenue Code; and
(3) the deduction under section 165(a) of the Internal Revenue Code for casualty or theft
losses described in paragraph (2) or (3) of section 165(c) of the Internal Revenue Code or
for losses described in section 165(d) of the Internal Revenue Code.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 18.
Minnesota Statutes 2018, section 290.0131, subdivision 13, is amended to read:
Subd. 13.
Disallowed personal exemption amount.
(a) The amount of disallowed
personal exemptions for taxpayers with federal adjusted gross income over the threshold
amount is an addition.
(b) The disallowed personal exemption amount is equal to the deleted text beginnumber ofdeleted text end personal
deleted text begin exemptionsdeleted text endnew text begin and dependent exemption subtractionnew text end allowed under section deleted text begin151(b) and (c) of
the Internal Revenue Codedeleted text endnew text begin 290.0132, subdivision 20,new text end multiplied by the deleted text begindollar amount for
personal exemptions under section 151(d)(1) and (2) of the Internal Revenue Code, as
adjusted for inflation by section 151(d)(4) of the Internal Revenue Code, and by thedeleted text end
applicable percentage.
(c) For a married individual filing a separate return, "applicable percentage" means two
percentage points for each $1,250, or fraction of that amount, by which the taxpayer's federal
adjusted gross income for the taxable year exceeds the threshold amount. For all other filers,
applicable percentage means two percentage points for each $2,500, or fraction of that
amount, by which the taxpayer's federal adjusted gross income for the taxable year exceeds
the threshold amount. The applicable percentage must not exceed 100 percent.
(d) "Threshold amount" means:
(1) $150,000 for a joint return or a surviving spouse;
(2) $125,000 for a head of a household;
(3) $100,000 for an individual who is not married and who is not a surviving spouse or
head of a household; and
(4) $75,000 for a married individual filing a separate return.
(e) The thresholds must be increased by an amount equal to:
(1) the threshold dollar amount, multiplied by
(2) the cost-of-living adjustment deleted text begindetermineddeleted text end under section deleted text begin1(f)(3) of the Internal Revenue
Code for the calendar year in which the taxable year begins, by substituting "calendar year
1990" for "calendar year 1992" in subparagraph (B) of section 1(f)(3)deleted text endnew text begin 270C.22new text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 19.
Minnesota Statutes 2018, section 290.0131, is amended by adding a subdivision
to read:
new text begin Subd. 15. new text end
new text begin Qualified business income addition. new text end
new text begin
For a trust or estate, the amount deducted
under section 199A of the Internal Revenue Code in computing the federal taxable income
of the trust or estate is an addition.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 20.
Minnesota Statutes 2018, section 290.0131, is amended by adding a subdivision
to read:
new text begin Subd. 16. new text end
new text begin Foreign-derived intangible income. new text end
new text begin
The amount of foreign-derived intangible
income deducted under section 250 of the Internal Revenue Code for the taxable year is an
addition.
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, 2017.
new text end
Sec. 21.
Minnesota Statutes 2018, section 290.0131, is amended by adding a subdivision
to read:
new text begin Subd. 17. new text end
new text begin Special deductions. new text end
new text begin
The amount of any deductions under section 250 of the
Internal Revenue Code is an addition.
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, 2017.
new text end
Sec. 22.
Minnesota Statutes 2018, section 290.0132, subdivision 1, is amended to read:
Subdivision 1.
Definition; scope.
(a) For the purposes of this section, "subtraction"
means an amount that deleted text beginshalldeleted text endnew text begin is allowed tonew text end be subtracted from federal deleted text begintaxabledeleted text endnew text begin adjusted grossnew text end
incomenew text begin, or for estates and trusts, federal taxable income,new text end in computing net income for the
taxable year to which the amounts relate.
(b) The subtractions in this section apply to individuals, estates, and trusts.
(c) Unless specifically indicated or unless the context clearly indicates otherwise, no
amount deducted, subtracted, or otherwise excluded in computing federal deleted text begintaxabledeleted text endnew text begin adjusted
grossnew text end incomenew text begin, or for estates and trusts, federal taxable income,new text end is a subtraction under this
section.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 23.
Minnesota Statutes 2018, section 290.0132, subdivision 7, is amended to read:
Subd. 7.
Charitable contributions for taxpayers who do not itemize.
deleted text beginTo the extent
not deducted or not deductible under section 408(d)(8)(E) of the Internal Revenue Code in
determining federal taxable income bydeleted text endnew text begin Fornew text end an individual who does not itemize deductions
deleted text begin for federal income tax purposesdeleted text endnew text begin under section 290.0803new text end for the taxable year, an amount
equal to 50 percent of the excess of charitable contributions over $500 allowable as a new text beginstate
itemized new text enddeduction for the taxable year deleted text beginunder section 170(a) of the Internal Revenue Codedeleted text end
is a subtraction.new text begin The subtraction under this subdivision must not include a distribution that
is excluded from federal adjusted gross income and that is not deductible under section
408(d)(8)(E) of the Internal Revenue Code.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 24.
Minnesota Statutes 2018, section 290.0132, subdivision 20, is amended to read:
Subd. 20.
deleted text beginDisalloweddeleted text end Personal new text beginand dependent new text endexemption.
deleted text begin
The amount of the phaseout
of personal exemptions under section 151(d) of the Internal Revenue Code is a subtraction.
deleted text end
new text begin
The amount of personal and dependent exemptions calculated under section 290.0138 is a
subtraction.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 25.
Minnesota Statutes 2018, section 290.0132, subdivision 21, is amended to read:
Subd. 21.
Military service pension; retirement pay.
To the extent included in federal
deleted text begin taxabledeleted text endnew text begin adjusted grossnew text end income, compensation received from a pension or other retirement
pay from the federal government for service in the military, as computed under United
States Code, title 10, sections 1401 to 1414, 1447 to 1455, and 12733, is a subtraction. The
subtraction is limited to individuals who do not claim the credit under section 290.0677.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 26.
Minnesota Statutes 2018, section 290.0132, is amended by adding a subdivision
to read:
new text begin Subd. 27. new text end
new text begin Global intangible low-taxed income. new text end
new text begin
The taxpayer's global intangible
low-taxed income included under section 951A of the Internal Revenue Code for the taxable
year is a subtraction.
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, 2017.
new text end
Sec. 27.
Minnesota Statutes 2018, section 290.0132, is amended by adding a subdivision
to read:
new text begin Subd. 28. new text end
new text begin Deferred foreign income. new text end
new text begin
The amount of deferred foreign income recognized
because of section 965 of the Internal Revenue Code, and before any deduction under section
965(c) of the Internal Revenue Code, is a subtraction.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment, except
the changes incorporated by federal changes are effective retroactively at the same time the
changes become effective for federal purposes.
new text end
Sec. 28.
Minnesota Statutes 2018, section 290.0132, is amended by adding a subdivision
to read:
new text begin Subd. 29. new text end
new text begin Standard or itemized deduction. new text end
new text begin
The amount allowed under section 290.0803
is a subtraction.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 29.
Minnesota Statutes 2018, section 290.0133, subdivision 6, is amended to read:
Subd. 6.
Special deductions.
The amount of any special deductions under sections 241
to 247new text begin, 250,new text end and deleted text begin965deleted text endnew text begin 965(c)new text end of the Internal Revenue Code is an addition.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2017.
new text end
Sec. 30.
Minnesota Statutes 2018, section 290.0134, is amended by adding a subdivision
to read:
new text begin Subd. 17. new text end
new text begin Global intangible low-taxed income. new text end
new text begin
The taxpayer's global intangible
low-taxed income included under section 951A of the Internal Revenue Code for the taxable
year is a subtraction.
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, 2017.
new text end
Sec. 31.
Minnesota Statutes 2018, section 290.0134, is amended by adding a subdivision
to read:
new text begin Subd. 18. new text end
new text begin Deferred foreign income. new text end
new text begin
The amount of deferred foreign income recognized
because of section 965 of the Internal Revenue Code, and before any deduction under section
965(c) of the Internal Revenue Code, is a subtraction.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment, except
the changes incorporated by federal changes are effective retroactively at the same time the
changes become effective for federal purposes.
new text end
Sec. 32.
new text begin
[290.0138] PERSONAL AND DEPENDENT EXEMPTIONS.
new text end
new text begin
(a) A taxpayer is allowed: (1) a personal exemption in the amount of $4,250, and in the
case of a married couple filing a joint return an additional personal exemption of $4,250;
plus (2) a dependent exemption of $4,250 multiplied by the number of dependents of the
taxpayer, as defined under sections 151 and 152 of the Internal Revenue Code.
new text end
new text begin
(b) The personal and dependent exemptions are not allowed to an individual who is
eligible to be claimed as a dependent, as defined in sections 151 or 152 of the Internal
Revenue Code, by another taxpayer.
new text end
new text begin
(c) The commissioner shall annually adjust the amounts in this section under section
270C.22. The statutory year is taxable year 2019.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2019.
new text end
Sec. 33.
Minnesota Statutes 2018, section 290.032, subdivision 2, is amended to read:
Subd. 2.
Computation.
The amount of tax imposed by subdivision 1 shall be computed
in the same way as the tax imposed under section 402(d) of the Internal Revenue Code of
1986, as amended through December 31, 1995, except that the initial separate tax shall be
an amount equal to five times the tax which would be imposed by section 290.06, subdivision
2c, if the recipient was an unmarried individual, and the taxable net income was an amount
equal to one-fifth of the excess of
(i) the total taxable amount of the lump-sum distribution for the year, over
(ii) the minimum distribution allowance, and except that references in section 402(d) of
the Internal Revenue Code of 1986, as amended through December 31, 1995, to paragraph
(1)(A) thereof shall instead be references to subdivision 1, and the excess, if any, of the
subtraction base amount over deleted text beginfederaldeleted text endnew text begin netnew text end taxable income for a qualified individual as provided
under section 290.0802, subdivision 2.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 34.
Minnesota Statutes 2018, section 290.06, subdivision 2d, is amended to read:
Subd. 2d.
Inflation adjustment of brackets.
deleted text begin(a) For taxable years beginning after
December 31, 2013,deleted text endnew text begin The commissioner shall annually adjustnew text end the minimum and maximum
dollar amounts for each rate bracket for which a tax is imposed in subdivision 2c deleted text beginshall be
adjusted for inflation by the percentage determined under paragraph (b). For the purpose
of making the adjustment as provided in this subdivision all of the rate brackets provided
in subdivision 2c shall be the rate brackets as they existed for taxable years beginning after
December 31, 2012, and before January 1, 2014deleted text endnew text begin as provided in section 270C.22. The statutory
year is taxable year 2019new text end. The rate applicable to any rate bracket must not be changed. The
dollar amounts setting forth the tax shall be adjusted to reflect the changes in the rate brackets.
The rate brackets as adjusted must be rounded to the nearest $10 amount. If the rate bracket
ends in $5, it must be rounded up to the nearest $10 amount.
deleted text begin
(b) The commissioner shall adjust the rate brackets and by the percentage determined
pursuant to the provisions of section 1(f) of the Internal Revenue Code, except that in section
1(f)(3)(B) the word "2012" shall be substituted for the word "1992." For 2014, the
commissioner shall then determine the percent change from the 12 months ending on August
31, 2012, to the 12 months ending on August 31, 2013, and in each subsequent year, from
the 12 months ending on August 31, 2012, to the 12 months ending on August 31 of the
year preceding the taxable year. The determination of the commissioner pursuant to this
subdivision shall not be considered a "rule" and shall not be subject to the Administrative
Procedure Act contained in chapter 14.
deleted text end
deleted text begin
No later than December 15 of each year, the commissioner shall announce the specific
percentage that will be used to adjust the tax rate brackets.
deleted text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for adjustments beginning with taxable
years beginning after December 31, 2019.
new text end
Sec. 35.
Minnesota Statutes 2018, section 290.067, subdivision 2b, is amended to read:
Subd. 2b.
Inflation adjustment.
The commissioner shallnew text begin annuallynew text end adjust the dollar
amount of the income threshold at which the maximum credit begins to be reduced under
subdivision 1 deleted text beginby the percentage determined pursuant to the provisions of section 1(f) of the
Internal Revenue Code, except that in section 1(f)(3)(B) the word "2016" shall be substituted
for the word "1992." For 2018, the commissioner shall then determine the percent change
from the 12 months ending on August 31, 2016, to the 12 months ending on August 31,
2017, and in each subsequent year, from the 12 months ending on August 31, 2016, to the
12 months ending on August 31 of the year preceding the taxable year. The determination
of the commissioner pursuant to this subdivision must not be considered a "rule" and is not
subject to the Administrative Procedure Act contained in chapter 14. The threshold amount
as adjusted must be rounded to the nearest $10 amount. If the amount ends in $5, the amount
is rounded up to the nearest $10 amountdeleted text endnew text begin as provided in section 270C.22. The statutory year
is taxable year 2019new text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for adjustments beginning with taxable
years beginning after December 31, 2019.
new text end
Sec. 36.
Minnesota Statutes 2018, section 290.0671, subdivision 7, is amended to read:
Subd. 7.
Inflation adjustment.
Thenew text begin commissioner shall annually adjust thenew text end earned
income amounts used to calculate the credit and the deleted text beginincomedeleted text endnew text begin phase-outnew text end thresholds deleted text beginat which
the maximum credit begins to be reduceddeleted text end in subdivision 1 deleted text beginmust be adjusted for inflation.
The commissioner shall adjust by the percentage determined pursuant to the provisions of
section 1(f) of the Internal Revenue Code, except that in section 1(f)(3)(B) the word "2013"
shall be substituted for the word "1992." For 2015, the commissioner shall then determine
the percent change from the 12 months ending on August 31, 2013, to the 12 months ending
on August 31, 2014, and in each subsequent year, from the 12 months ending on August
31, 2013, to the 12 months ending on August 31 of the year preceding the taxable year. The
earned income thresholds as adjusted for inflation must be rounded to the nearest $10
amount. If the amount ends in $5, the amount is rounded up to the nearest $10 amount. The
determination of the commissioner under this subdivision is not a rule under the
Administrative Procedure Actdeleted text endnew text begin as provided in section 270C.22. The statutory year is taxable
year 2019new text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for adjustments for taxable years
beginning after December 31, 2019.
new text end
Sec. 37.
Minnesota Statutes 2018, section 290.0672, subdivision 1, is amended to read:
Subdivision 1.
Definitions.
(a) For purposes of this section, the following terms have
the meanings given.
(b) "Long-term care insurance" means a policy that:
(1) qualifies for a deduction under section 213 of the Internal Revenue Code, disregarding
the adjusted gross income test; or meets the requirements given in section 62A.46; or provides
similar coverage issued under the laws of another jurisdiction; and
(2) has a lifetime long-term care benefit limit of not less than $100,000; and
(3) has been offered in compliance with the inflation protection requirements of section
62S.23.
(c) "Qualified beneficiary" means the taxpayer or the taxpayer's spouse.
(d) "Premiums deducted in determining deleted text beginfederaldeleted text end taxablenew text begin netnew text end income" means the lesser of
(1) long-term care insurance premiums that qualify as deductions under section 213 of the
Internal Revenue Code; and (2) the total amount deductible for medical deleted text begincaredeleted text endnew text begin expensesnew text end under
section 213 of the Internal Revenue Code.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 38.
Minnesota Statutes 2018, section 290.0672, subdivision 2, is amended to read:
Subd. 2.
Credit.
A taxpayer is allowed a credit against the tax imposed by this chapter
for long-term care insurance policy premiums paid during the tax year. The credit for each
policy equals 25 percent of premiums paid to the extent not deducted in determining deleted text beginfederaldeleted text end
taxablenew text begin netnew text end income. A taxpayer may claim a credit for only one policy for each qualified
beneficiary. A maximum of $100 applies to each qualified beneficiary. The maximum total
credit allowed per year is $200 for married couples filing joint returns and $100 for all other
filers. For a nonresident or part-year resident, the credit determined under this section must
be allocated based on the percentage calculated under section 290.06, subdivision 2c,
paragraph (e).
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 39.
Minnesota Statutes 2018, section 290.0681, subdivision 1, is amended to read:
Subdivision 1.
Definitions.
(a) For purposes of this section, the following terms have
the meanings given.
(b) "Account" means the historic credit administration account in the special revenue
fund.
(c) "Office" means the State Historic Preservation Office of the Department of
Administration.
(d) "Project" means rehabilitation of a certified historic structure, as defined in section
47(c)(3)(A) of the Internal Revenue Code, that is located in Minnesota and is allowed a
federal credit.
(e) "Federal credit" means the credit allowed under section deleted text begin47(a)(2)deleted text endnew text begin 47(a)new text end of the Internal
Revenue Codenew text begin, except that the amount allowed is deemed to be allocated in the taxable year
that the project is placed in servicenew text end.
(f) "Placed in service" has the meaning used in section 47 of the Internal Revenue Code.
(g) "Qualified rehabilitation expenditures" has the meaning given in section 47 of the
Internal Revenue Code.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for applications for allocation
certificates submitted after December 31, 2017.
new text end
Sec. 40.
Minnesota Statutes 2018, section 290.0681, subdivision 2, is amended to read:
Subd. 2.
Credit or grant allowed; certified historic structure.
(a) A credit is allowed
against the tax imposed under this chapter equal to not more than 100 percent of the credit
allowed under section deleted text begin47(a)(2)deleted text endnew text begin 47(a)new text end of the Internal Revenue Code for a project. new text beginThe credit
is payable in five equal yearly installments beginning with the year the project is placed in
service. new text endTo qualify for the credit:
(1) the project must receive Part 3 certification and be placed in service during the taxable
year; and
(2) the taxpayer must be allowed the federal credit and be issued a credit certificate for
the taxable year as provided in subdivision 4.
(b) The commissioner of administration may pay a grant in lieu of the credit. The grant
equals 90 percent of the credit that would be allowed for the project.new text begin The grant is payable
in five equal yearly installments beginning with the year the project is placed in service.
new text end
(c) In lieu of the credit under paragraph (a), an insurance company may claim a credit
against the insurance premiums tax imposed under chapter 297I.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for applications for allocation
certificates submitted after December 31, 2017.
new text end
Sec. 41.
Minnesota Statutes 2018, section 290.0681, subdivision 3, is amended to read:
Subd. 3.
Applications; allocations.
(a) To qualify for a credit or grant under this section,
the developer of a project must apply to the office before the rehabilitation begins. The
application must contain the information and be in the form prescribed by the office. The
office may collect a fee for application of up to 0.5 percent of qualified rehabilitation
expenditures, up to $40,000, based on estimated qualified rehabilitation expenditures, to
offset costs associated with personnel and administrative expenses related to administering
the credit and preparing the economic impact report in subdivision 9. Application fees are
deposited in the account. The application must indicate if the application is for a credit or
a grant in lieu of the credit or a combination of the two and designate the taxpayer qualifying
for the credit or the recipient of the grant.
(b) Upon approving an application for credit, the office shall issue allocation certificates
that:
(1) verify eligibility for the credit or grant;
(2) state the amount of credit or grant anticipated with the project, with the credit amount
equal to 100 percent and the grant amount equal to 90 percent of the federal credit anticipated
in the application;
(3) state that the credit or grant allowed may increase or decrease if the federal credit
the project receives at the time it is placed in service is different than the amount anticipated
at the time the allocation certificate is issued; and
(4) state the fiscal year in which the credit or grant is allocated, and that the taxpayer or
grant recipient is entitled to receive new text beginone-fifth of the total amount of either new text endthe credit or new text beginthe
new text end grant at the time the project is placed in service, provided that date is within three calendar
years following the issuance of the allocation certificate.
(c) The office, in consultation with the commissioner, shall determine if the project is
eligible for a credit or a grant under this section and must notify the developer in writing
of its determination. Eligibility for the credit is subject to review and audit by the
commissioner.
(d) The federal credit recapture and repayment requirements under section 50 of the
Internal Revenue Code do not apply to the credit allowed under this section.
(e) Any decision of the office under paragraph (c) may be challenged as a contested case
under chapter 14. The contested case proceeding must be initiated within 45 days of the
date of written notification by the office.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for applications for allocation
certificates submitted after December 31, 2017.
new text end
Sec. 42.
Minnesota Statutes 2018, section 290.0681, subdivision 4, is amended to read:
Subd. 4.
Credit certificates; grants.
(a)(1) The developer of a project for which the
office has issued an allocation certificate must notify the office when the project is placed
in service. Upon verifying that the project has been placed in service, and was allowed a
federal credit, the office must issue a credit certificate to the taxpayer designated in the
application or must issue a grant to the recipient designated in the application. The credit
certificate must state the amount of the credit.
(2) The credit amount equals the federal credit allowed for the project.
(3) The grant amount equals 90 percent of the federal credit allowed for the project.
(b) The recipient of a credit certificate may assign the certificate to another taxpayernew text begin
before the first one-fifth payment is claimednew text end, which is then allowed the credit under this
section or section 297I.20, subdivision 3. An assignment is not valid unless the assignee
notifies the commissioner within 30 days of the date that the assignment is made. The
commissioner shall prescribe the forms necessary for notifying the commissioner of the
assignment of a credit certificate and for claiming a credit by assignment.
(c) Credits passed through to partners, members, shareholders, or owners pursuant to
subdivision 5 are not an assignment of a credit certificate under this subdivision.
(d) A grant agreement between the office and the recipient of a grant may allow the
grant to be issued to another individual or entity.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for applications for allocation
certificates submitted after December 31, 2017.
new text end
Sec. 43.
Minnesota Statutes 2018, section 290.0802, subdivision 2, is amended to read:
Subd. 2.
Subtraction.
(a) A qualified individual is allowed a subtraction from federal
deleted text begin taxabledeleted text endnew text begin adjusted grossnew text end income of the individual's subtraction base amount. The excess of
the subtraction base amount over the taxable net income computed without regard to the
subtraction for the elderly or disabled under section 290.0132, subdivision 5, may be used
to reduce the amount of a lump sum distribution subject to tax under section 290.032.
(b)(1) The initial subtraction base amount equals
(i) $12,000 for a married taxpayer filing a joint return if a spouse is a qualified individual,
(ii) $9,600 for a single taxpayer, and
(iii) $6,000 for a married taxpayer filing a separate federal return.
(2) The qualified individual's initial subtraction base amount, then, must be reduced by
the sum of nontaxable retirement and disability benefits and one-half of the amount of
adjusted gross income in excess of the following thresholds:
(i) $18,000 for a married taxpayer filing a joint return if both spouses are qualified
individuals,
(ii) $14,500 for a single taxpayer or for a married couple filing a joint return if only one
spouse is a qualified individual, and
(iii) $9,000 for a married taxpayer filing a separate federal return.
(3) In the case of a qualified individual who is under the age of 65, the maximum amount
of the subtraction base may not exceed the taxpayer's disability income.
(4) The resulting amount is the subtraction base amount.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 44.
new text begin
[290.0803] STANDARD OR ITEMIZED DEDUCTION.
new text end
new text begin Subdivision 1. new text end
new text begin Election. new text end
new text begin
An individual may elect to claim a state itemized deduction in
lieu of a state standard deduction. However, in the case of a married individual filing a
separate return, if one spouse elects to claim state itemized deductions, the other spouse is
not allowed a state standard deduction.
new text end
new text begin Subd. 2. new text end
new text begin Subtraction. new text end
new text begin
Based on the election under subdivision 1, individuals are allowed
to subtract from federal adjusted gross income the state standard deduction or the state
itemized deduction.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 45.
Minnesota Statutes 2018, section 290.091, subdivision 2, is amended to read:
Subd. 2.
Definitions.
For purposes of the tax imposed by this section, the following
terms have the meanings given.
(a) "Alternative minimum taxable income" means the sum of the following for the taxable
year:
(1) the taxpayer's federal alternative minimum taxable income as defined in section
55(b)(2) of the Internal Revenue Code;
(2) the taxpayer's itemized deductions allowed in computing federal alternative minimum
taxable income, but excluding:
(i) the charitable contribution deduction under section 170 of the Internal Revenue Code;
(ii) the medical expense deduction;
(iii) the casualty, theft, and disaster loss deduction; and
(iv) the impairment-related work expenses of a disabled person;
(3) for depletion allowances computed under section 613A(c) of the Internal Revenue
Code, with respect to each property (as defined in section 614 of the Internal Revenue Code),
to the extent not included in federal alternative minimum taxable income, the excess of the
deduction for depletion allowable under section 611 of the Internal Revenue Code for the
taxable year over the adjusted basis of the property at the end of the taxable year (determined
without regard to the depletion deduction for the taxable year);
(4) to the extent not included in federal alternative minimum taxable income, the amount
of the tax preference for intangible drilling cost under section 57(a)(2) of the Internal Revenue
Code determined without regard to subparagraph (E);
(5) to the extent not included in federal alternative minimum taxable income, the amount
of interest income as provided by section 290.0131, subdivision 2; and
(6) the amount of addition required by section 290.0131, subdivisions 9 to 11new text begin and 16new text end;
new text begin
(7) the deduction allowed under section 199A of the Internal Revenue Code;
new text end
less the sum of the amounts determined under the following:
(i) interest income as defined in section 290.0132, subdivision 2;
(ii) an overpayment of state income tax as provided by section 290.0132, subdivision
3, to the extent included in federal alternative minimum taxable income;
(iii) the amount of investment interest paid or accrued within the taxable year on
indebtedness to the extent that the amount does not exceed net investment income, as defined
in section 163(d)(4) of the Internal Revenue Code. Interest does not include amounts deducted
in computing federal adjusted gross income;
(iv) amounts subtracted from federal deleted text begintaxabledeleted text endnew text begin adjusted grossnew text end income as provided by
section 290.0132, subdivisions 7, 9 to 15, 17, 21, 24, and 26new text begin to 30new text end; deleted text beginand
deleted text end
(v) the amount of the net operating loss allowed under section 290.095, subdivision 11,
paragraph (c)deleted text begin.deleted text endnew text begin; and
new text end
new text begin
(vi) the amount that would have been an allowable deduction under section 165(h) of
the Internal Revenue Code, as amended through December 16, 2016, and that was taken as
a state itemized deduction under section 290.01, subdivision 29a.
new text end
In the case of an estate or trust, alternative minimum taxable income must be computed
as provided in section 59(c) of the Internal Revenue Codenew text begin, except that alternative minimum
taxable income must be increased by the amount of the addition under section 290.0131,
subdivision 15new text end.
(b) "Investment interest" means investment interest as defined in section 163(d)(3) of
the Internal Revenue Code.
(c) "Net minimum tax" means the minimum tax imposed by this section.
(d) "Regular tax" means the tax that would be imposed under this chapter (without regard
to this section and section 290.032), reduced by the sum of the nonrefundable credits allowed
under this chapter.
(e) "Tentative minimum tax" equals 6.75 percent of alternative minimum taxable income
after subtracting the exemption amount determined under subdivision 3.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 46.
Minnesota Statutes 2018, section 290.0921, subdivision 2, is amended to read:
Subd. 2.
Definitions.
(a) For purposes of this section, the following terms have the
meanings given them.
(b) "Alternative minimum taxable net income" is alternative minimum taxable income,
(1) less the exemption amount, and
(2) apportioned or allocated to Minnesota under section 290.17, 290.191, or 290.20.
(c) The "exemption amount" is $40,000, reduced, but not below zero, by 25 percent of
the excess of alternative minimum taxable income over $150,000.
(d) "Minnesota alternative minimum taxable income" is alternative minimum taxable
net income, less the deductions for alternative tax net operating loss under subdivision 4;
and dividends received under subdivision 6. The sum of the deductions under this paragraph
may not exceed 90 percent of alternative minimum taxable net income. This limitation does
not apply to:
(1) a deduction for dividends paid to or received from a corporation which is subject to
tax under section 290.36 and which is a member of an affiliated group of corporations as
defined by the Internal Revenue Code; or
(2) a deduction for dividends received from a property and casualty insurer as defined
under section 60A.60, subdivision 8, which is a member of an affiliated group of corporations
as defined by the Internal Revenue Code and either: (i) the dividend is eliminated in
consolidation under Treasury Regulation 1.1502-14(a), as amended through December 31,
1989; or (ii) the dividend is deducted under an election under section 243(b) of the Internal
Revenue Code.
new text begin
(e) "Internal Revenue Code" means the Internal Revenue Code of 1986, as amended
through December 16, 2016.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 47.
Minnesota Statutes 2018, section 290.0921, subdivision 3, is amended to read:
Subd. 3.
Alternative minimum taxable income.
"Alternative minimum taxable income"
is Minnesota net income as defined in section 290.01, subdivision 19, and includes the
adjustments and tax preference items in sections 56, 57, 58, and 59(d), (e), (f), and (h) of
the Internal Revenue Code. If a corporation files a separate company Minnesota tax return,
the minimum tax must be computed on a separate company basis. If a corporation is part
of a tax group filing a unitary return, the minimum tax must be computed on a unitary basis.
The following adjustments must be made.
(1) The portion of the depreciation deduction allowed for federal income tax purposes
under section 168(k) of the Internal Revenue Code that is required as an addition under
section 290.0133, subdivision 11, is disallowed in determining alternative minimum taxable
income.
(2) The subtraction for depreciation allowed under section 290.0134, subdivision 13, is
allowed as a depreciation deduction in determining alternative minimum taxable income.
(3) The alternative tax net operating loss deduction under sections 56(a)(4) and 56(d)
of the Internal Revenue Code does not apply.
(4) The special rule for certain dividends under section 56(g)(4)(C)(ii) of the Internal
Revenue Code does not apply.
(5) The tax preference for depletion under section 57(a)(1) of the Internal Revenue Code
does not apply.
(6) The tax preference for tax exempt interest under section 57(a)(5) of the Internal
Revenue Code does not apply.
(7) The tax preference for charitable contributions of appreciated property under section
57(a)(6) of the Internal Revenue Code does not apply.
(8) For purposes of calculating the adjustment for adjusted current earnings in section
56(g) of the Internal Revenue Code, the term "alternative minimum taxable income" as it
is used in section 56(g) of the Internal Revenue Code, means alternative minimum taxable
income as defined in this subdivision, determined without regard to the adjustment for
adjusted current earnings in section 56(g) of the Internal Revenue Code.
(9) For purposes of determining the amount of adjusted current earnings under section
56(g)(3) of the Internal Revenue Code, no adjustment shall be made under section 56(g)(4)
of the Internal Revenue Code with respect to (i) the amount of foreign dividend gross-up
subtracted as provided in section 290.0134, subdivision 2, or (ii) the amount of refunds of
income, excise, or franchise taxes subtracted as provided in section 290.0134, subdivision
8.
(10) Alternative minimum taxable income excludes the income from operating in a job
opportunity building zone as provided under section 469.317.
Items of tax preference must not be reduced below zero as a result of the modifications
in this subdivision.
new text begin
(11) A subtraction is allowed for deferred foreign income as provided in section 290.0134,
subdivision 18.
new text end
new text begin
(12) A subtraction is allowed for global intangible low-taxed income as provided in
section 290.0134, subdivision 17.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
The addition of clause (11) is effective retroactively for taxable
years beginning after December 31, 2016. The addition of clause (12) is effective
retroactively for taxable years beginning after December 31, 2017.
new text end
Sec. 48.
Minnesota Statutes 2018, section 290.17, subdivision 2, is amended to read:
Subd. 2.
Income not derived from conduct of a trade or business.
The income of a
taxpayer subject to the allocation rules that is not derived from the conduct of a trade or
business must be assigned in accordance with paragraphs (a) to (f):
(a)(1) Subject to paragraphs (a)(2) and (a)(3), income from wages as defined in section
3401(a) deleted text beginanddeleted text endnew text begin,new text end (f)new text begin, and (i)new text end of the Internal Revenue Code is assigned to this state if, and to the
extent that, the work of the employee is performed within it; all other income from such
sources is treated as income from sources without this state.
Severance pay shall be considered income from labor or personal or professional services.
(2) In the case of an individual who is a nonresident of Minnesota and who is an athlete
or entertainer, income from compensation for labor or personal services performed within
this state shall be determined in the following manner:
(i) the amount of income to be assigned to Minnesota for an individual who is a
nonresident salaried athletic team employee shall be determined by using a fraction in which
the denominator contains the total number of days in which the individual is under a duty
to perform for the employer, and the numerator is the total number of those days spent in
Minnesota. For purposes of this paragraph, off-season training activities, unless conducted
at the team's facilities as part of a team imposed program, are not included in the total number
of duty days. Bonuses earned as a result of play during the regular season or for participation
in championship, play-off, or all-star games must be allocated under the formula. Signing
bonuses are not subject to allocation under the formula if they are not conditional on playing
any games for the team, are payable separately from any other compensation, and are
nonrefundable; and
(ii) the amount of income to be assigned to Minnesota for an individual who is a
nonresident, and who is an athlete or entertainer not listed in item (i), for that person's athletic
or entertainment performance in Minnesota shall be determined by assigning to this state
all income from performances or athletic contests in this state.
(3) For purposes of this section, amounts received by a nonresident as "retirement income"
as defined in section (b)(1) of the State Income Taxation of Pension Income Act, Public
Law 104-95, are not considered income derived from carrying on a trade or business or
from wages or other compensation for work an employee performed in Minnesota, and are
not taxable under this chapter.
(b) Income or gains from tangible property located in this state that is not employed in
the business of the recipient of the income or gains must be assigned to this state.
(c) Income or gains from intangible personal property not employed in the business of
the recipient of the income or gains must be assigned to this state if the recipient of the
income or gains is a resident of this state or is a resident trust or estate.
Gain on the sale of a partnership interest is allocable to this state in the ratio of the
original cost of partnership tangible property in this state to the original cost of partnership
tangible property everywhere, determined at the time of the sale. If more than 50 percent
of the value of the partnership's assets consists of intangibles, gain or loss from the sale of
the partnership interest is allocated to this state in accordance with the sales factor of the
partnership for its first full tax period immediately preceding the tax period of the partnership
during which the partnership interest was sold.
Gain on the sale of an interest in a single member limited liability company that is
disregarded for federal income tax purposes is allocable to this state as if the single member
limited liability company did not exist and the assets of the limited liability company are
personally owned by the sole member.
Gain on the sale of goodwill or income from a covenant not to compete that is connected
with a business operating all or partially in Minnesota is allocated to this state to the extent
that the income from the business in the year preceding the year of sale was allocable to
Minnesota under subdivision 3.
When an employer pays an employee for a covenant not to compete, the income allocated
to this state is in the ratio of the employee's service in Minnesota in the calendar year
preceding leaving the employment of the employer over the total services performed by the
employee for the employer in that year.
(d) Income from winnings on a bet made by an individual while in Minnesota is assigned
to this state. In this paragraph, "bet" has the meaning given in section 609.75, subdivision
2, as limited by section 609.75, subdivision 3, clauses (1), (2), and (3).
(e) All items of gross income not covered in paragraphs (a) to (d) and not part of the
taxpayer's income from a trade or business shall be assigned to the taxpayer's domicile.
(f) For the purposes of this section, working as an employee shall not be considered to
be conducting a trade or business.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for wages paid after December 31, 2018.
new text end
Sec. 49.
Minnesota Statutes 2018, section 290.21, subdivision 4, is amended to read:
Subd. 4.
Dividends received from another corporation.
(a)(1) Eighty percent of
dividends received by a corporation during the taxable year from another corporation, in
which the recipient owns 20 percent or more of the stock, by vote and value, not including
stock described in section 1504(a)(4) of the Internal Revenue Code when the corporate
stock with respect to which dividends are paid does not constitute the stock in trade of the
taxpayer or would not be included in the inventory of the taxpayer, or does not constitute
property held by the taxpayer primarily for sale to customers in the ordinary course of the
taxpayer's trade or business, or when the trade or business of the taxpayer does not consist
principally of the holding of the stocks and the collection of the income and gains therefrom;
and
(2)(i) the remaining 20 percent of dividends if the dividends received are the stock in
an affiliated company transferred in an overall plan of reorganization and the dividend is
eliminated in consolidation under Treasury Department Regulation 1.1502-14(a), as amended
through December 31, 1989;
(ii) the remaining 20 percent of dividends if the dividends are received from a corporation
which is subject to tax under section 290.36 and which is a member of an affiliated group
of corporations as defined by the Internal Revenue Code and the dividend is eliminated in
consolidation under Treasury Department Regulation 1.1502-14(a), as amended through
December 31, 1989, or is deducted under an election under section 243(b) of the Internal
Revenue Code; or
(iii) the remaining 20 percent of the dividends if the dividends are received from a
property and casualty insurer as defined under section 60A.60, subdivision 8, which is a
member of an affiliated group of corporations as defined by the Internal Revenue Code and
either: (A) the dividend is eliminated in consolidation under Treasury Regulation
1.1502-14(a), as amended through December 31, 1989; or (B) the dividend is deducted
under an election under section 243(b) of the Internal Revenue Code.
(b) Seventy percent of dividends received by a corporation during the taxable year from
another corporation in which the recipient owns less than 20 percent of the stock, by vote
or value, not including stock described in section 1504(a)(4) of the Internal Revenue Code
when the corporate stock with respect to which dividends are paid does not constitute the
stock in trade of the taxpayer, or does not constitute property held by the taxpayer primarily
for sale to customers in the ordinary course of the taxpayer's trade or business, or when the
trade or business of the taxpayer does not consist principally of the holding of the stocks
and the collection of income and gain therefrom.
(c) The dividend deduction provided in this subdivision shall be allowed only with
respect to dividends that are included in a corporation's Minnesota taxable net income for
the taxable year.
The dividend deduction provided in this subdivision does not apply to a dividend from
a corporation which, for the taxable year of the corporation in which the distribution is made
or for the next preceding taxable year of the corporation, is a corporation exempt from tax
under section 501 of the Internal Revenue Code.
The dividend deduction provided in this subdivision does not apply to a dividend received
from a real estate investment trust as defined in section 856 of the Internal Revenue Code.
The dividend deduction provided in this subdivision applies to the amount of regulated
investment company dividends only to the extent determined under section 854(b) of the
Internal Revenue Code.
The dividend deduction provided in this subdivision shall not be allowed with respect
to any dividend for which a deduction is not allowed under the provisions of section 246(c)new text begin
or 246Anew text end of the Internal Revenue Code.
(d) If dividends received by a corporation that does not have nexus with Minnesota under
the provisions of Public Law 86-272 are included as income on the return of an affiliated
corporation permitted or required to file a combined report under section 290.17, subdivision
4, or 290.34, subdivision 2, then for purposes of this subdivision the determination as to
whether the trade or business of the corporation consists principally of the holding of stocks
and the collection of income and gains therefrom shall be made with reference to the trade
or business of the affiliated corporation having a nexus with Minnesota.
(e) The deduction provided by this subdivision does not apply if the dividends are paid
by a FSC as defined in section 922 of the Internal Revenue Code.
(f) If one or more of the members of the unitary group whose income is included on the
combined report received a dividend, the deduction under this subdivision for each member
of the unitary business required to file a return under this chapter is the product of: (1) 100
percent of the dividends received by members of the group; (2) the percentage allowed
pursuant to paragraph (a) or (b); and (3) the percentage of the taxpayer's business income
apportionable to this state for the taxable year under section 290.191 or 290.20.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 50.
Minnesota Statutes 2018, section 290.34, is amended by adding a subdivision to
read:
new text begin Subd. 5. new text end
new text begin Insurance companies; interest expense limitation. new text end
new text begin
To be consistent with the
federal treatment of the interest expense limitation under section 163(j) of the Internal
Revenue Code for an affiliated group that includes an insurance company taxable under
chapter 297I and exempt from taxation under section 290.05, subdivision 1, clause (c), the
rules under this subdivision apply. In that case, the interest expense limitation under section
163(j) of the Internal Revenue Code must be computed for the corporation subject to tax
under this chapter using the adjusted taxable income of the insurance companies that are
part of the affiliated group and taxed under chapter 297I.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 51.
Minnesota Statutes 2018, section 290.92, subdivision 1, is amended to read:
Subdivision 1.
Definitions.
(1) Wages. For purposes of this section, the term "wages"
means the same as that term is defined in section 3401(a) deleted text beginanddeleted text endnew text begin,new text end (f)new text begin, and (i)new text end of the Internal
Revenue Code.
(2) Payroll period. For purposes of this section the term "payroll period" means a period
for which a payment of wages is ordinarily made to the employee by the employee's
employer, and the term "miscellaneous payroll period" means a payroll period other than a
daily, weekly, biweekly, semimonthly, monthly, quarterly, semiannual, or annual payroll
period.
(3) Employee. For purposes of this section the term "employee" means any resident
individual performing services for an employer, either within or without, or both within and
without the state of Minnesota, and every nonresident individual performing services within
the state of Minnesota, the performance of which services constitute, establish, and determine
the relationship between the parties as that of employer and employee. As used in the
preceding sentence, the term "employee" includes an officer of a corporation, and an officer,
employee, or elected official of the United States, a state, or any political subdivision thereof,
or the District of Columbia, or any agency or instrumentality of any one or more of the
foregoing.
(4) Employer. For purposes of this section the term "employer" means any person,
including individuals, fiduciaries, estates, trusts, partnerships, limited liability companies,
and corporations transacting business in or deriving any income from sources within the
state of Minnesota for whom an individual performs or performed any service, of whatever
nature, as the employee of such person, except that if the person for whom the individual
performs or performed the services does not have control of the payment of the wages for
such services, the term "employer," except for purposes of paragraph (1), means the person
having control of the payment of such wages. As used in the preceding sentence, the term
"employer" includes any corporation, individual, estate, trust, or organization which is
exempt from taxation under section 290.05 and further includes, but is not limited to, officers
of corporations who have control, either individually or jointly with another or others, of
the payment of the wages.
(5) Number of withholding exemptions claimed. For purposes of this section, the term
"number of withholding exemptions claimed" means the number of withholding exemptions
claimed in a withholding exemption certificate in effect under subdivision 5, except that if
no such certificate is in effect, the number of withholding exemptions claimed shall be
considered to be zero.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 52.
Minnesota Statutes 2018, section 290A.03, subdivision 3, is amended to read:
Subd. 3.
Income.
(a) "Income" means the sum of the following:
(1) federal adjusted gross income as defined in the Internal Revenue Code; and
(2) the sum of the following amounts to the extent not included in clause (1):
(i) all nontaxable income;
(ii) the amount of a passive activity loss that is not disallowed as a result of section 469,
paragraph (i) or (m) of the Internal Revenue Code and the amount of passive activity loss
carryover allowed under section 469(b) of the Internal Revenue Code;
(iii) an amount equal to the total of any discharge of qualified farm indebtedness of a
solvent individual excluded from gross income under section 108(g) of the Internal Revenue
Code;
(iv) cash public assistance and relief;
(v) any pension or annuity (including railroad retirement benefits, all payments received
under the federal Social Security Act, Supplemental Security Income, and veterans benefits),
which was not exclusively funded by the claimant or spouse, or which was funded exclusively
by the claimant or spouse and which funding payments were excluded from federal adjusted
gross income in the years when the payments were made;
(vi) interest received from the federal or a state government or any instrumentality or
political subdivision thereof;
(vii) workers' compensation;
(viii) nontaxable strike benefits;
(ix) the gross amounts of payments received in the nature of disability income or sick
pay as a result of accident, sickness, or other disability, whether funded through insurance
or otherwise;
(x) a lump-sum distribution under section 402(e)(3) of the Internal Revenue Code of
1986, as amended through December 31, 1995;
(xi) contributions made by the claimant to an individual retirement account, including
a qualified voluntary employee contribution; simplified employee pension plan;
self-employed retirement plan; cash or deferred arrangement plan under section 401(k) of
the Internal Revenue Code; or deferred compensation plan under section 457 of the Internal
Revenue Code, to the extent the sum of amounts exceeds the retirement base amount for
the claimant and spouse;
(xii) to the extent not included in federal adjusted gross income, distributions received
by the claimant or spouse from a traditional or Roth style retirement account or plan;
(xiii) nontaxable scholarship or fellowship grants;
(xiv) deleted text beginthe amount of deduction allowed under section 199 of the Internal Revenue Codedeleted text endnew text begin
alimony received to the extent not included in the recipient's incomenew text end;
(xv) the amount of deduction allowed under section 220 or 223 of the Internal Revenue
Code;
(xvi) the amount deducted for tuition expenses under section 222 of the Internal Revenue
Code; and
(xvii) the amount deducted for certain expenses of elementary and secondary school
teachers under section 62(a)(2)(D) of the Internal Revenue Code.
In the case of an individual who files an income tax return on a fiscal year basis, the
term "federal adjusted gross income" shall mean federal adjusted gross income reflected in
the fiscal year ending in the calendar year. Federal adjusted gross income shall not be reduced
by the amount of a net operating loss carryback or carryforward or a capital loss carryback
or carryforward allowed for the year.
(b) "Income" does not include:
(1) amounts excluded pursuant to the Internal Revenue Code, sections 101(a) and 102;
(2) amounts of any pension or annuity which was exclusively funded by the claimant
or spouse and which funding payments were not excluded from federal adjusted gross
income in the years when the payments were made;
(3) to the extent included in federal adjusted gross income, amounts contributed by the
claimant or spouse to a traditional or Roth style retirement account or plan, but not to exceed
the retirement base amount reduced by the amount of contributions excluded from federal
adjusted gross income, but not less than zero;
(4) surplus food or other relief in kind supplied by a governmental agency;
(5) relief granted under this chapter;
(6) child support payments received under a temporary or final decree of dissolution or
legal separation; deleted text beginor
deleted text end
(7) restitution payments received by eligible individuals and excludable interest as
defined in section 803 of the Economic Growth and Tax Relief Reconciliation Act of 2001,
Public Law 107-16new text begin; or
new text end
new text begin (8) alimony paidnew text end.
(c) The sum of the following amounts may be subtracted from income:
(1) for the claimant's first dependent, the exemption amount multiplied by 1.4;
(2) for the claimant's second dependent, the exemption amount multiplied by 1.3;
(3) for the claimant's third dependent, the exemption amount multiplied by 1.2;
(4) for the claimant's fourth dependent, the exemption amount multiplied by 1.1;
(5) for the claimant's fifth dependent, the exemption amount; and
(6) if the claimant or claimant's spouse was disabled or attained the age of 65 on or
before December 31 of the year for which the taxes were levied or rent paid, the exemption
amount.
(d) For purposes of this subdivision, thenew text begin following terms have the meanings given:
new text end
new text begin (1) new text end"exemption amount" means deleted text beginthe exemption amount under section 151(d) of the Internal
Revenue Codedeleted text endnew text begin the personal exemption amount under section 290.0138, paragraph (a),new text end for
the taxable year for which the income is reported;
new text begin (2) new text end"retirement base amount" means the deductible amount for the taxable year for the
claimant and spouse under section 219(b)(5)(A) of the Internal Revenue Code, adjusted for
inflation as provided in section 219(b)(5)(C) of the Internal Revenue Code, without regard
to whether the claimant or spouse claimed a deduction; and
new text begin (3) new text end"traditional or Roth style retirement account or plan" means retirement plans under
sections 401, 403, 408, 408A, and 457 of the Internal Revenue Code.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for property tax refunds based on property
taxes payable in 2020, and rent paid in 2019.
new text end
Sec. 53.
Minnesota Statutes 2018, section 290A.03, subdivision 12, is amended to read:
Subd. 12.
Gross rent.
(a) "Gross rent" means rental paid for the right of occupancy, at
arm's length, of a homestead, exclusive of charges for any medical services furnished by
the landlord as a part of the rental agreement, whether expressly set out in the rental
agreement or not.
(b) The gross rent of a resident of a nursing home or intermediate care facility is deleted text begin$350deleted text endnew text begin
$490new text end per month. The gross rent of a resident of an adult foster care home is deleted text begin$550deleted text endnew text begin $760new text end per
month. Beginning for rent paid in deleted text begin2002deleted text endnew text begin 2019new text end, the commissioner shall annually adjust deleted text beginfor
inflationdeleted text end the deleted text begingross rentdeleted text end amounts deleted text beginstateddeleted text end in this paragraphnew text begin as provided under section 270C.22.
The statutory year is 2018new text end. deleted text beginThe adjustment must be made in accordance with section 1(f)
of the Internal Revenue Code, except that for purposes of this paragraph the percentage
increase shall be determined from the year ending on June 30, 2001, to the year ending on
June 30 of the year in which the rent is paid. The commissioner shall round the gross rents
to the nearest $10 amount. If the amount ends in $5, the commissioner shall round it up to
the next $10 amount. The determination of the commissioner under this paragraph is not a
rule under the Administrative Procedure Act.
deleted text end
(c) If the landlord and tenant have not dealt with each other at arm's length and the
commissioner determines that the gross rent charged was excessive, the commissioner may
adjust the gross rent to a reasonable amount for purposes of this chapter.
(d) Any amount paid by a claimant residing in property assessed pursuant to section
273.124, subdivision 3, 4, 5, or 6 for occupancy in that property shall be excluded from
gross rent for purposes of this chapter. However, property taxes imputed to the homestead
of the claimant or the dwelling unit occupied by the claimant that qualifies for homestead
treatment pursuant to section 273.124, subdivision 3, 4, 5, or 6 shall be included within the
term "property taxes payable" as defined in subdivision 13, notwithstanding the fact that
ownership is not in the name of the claimant.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for adjustments beginning with refunds
based on rent paid in 2019.
new text end
Sec. 54.
Minnesota Statutes 2018, section 290A.03, subdivision 15, is amended to read:
Subd. 15.
Internal Revenue Code.
"Internal Revenue Code" means the Internal Revenue
Code of 1986, as amended through December deleted text begin16, 2016deleted text endnew text begin 31, 2018new text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for property tax refunds based on property
taxes payable in 2020, and rent paid in 2019.
new text end
Sec. 55.
Minnesota Statutes 2018, section 290A.04, subdivision 4, is amended to read:
Subd. 4.
Inflation adjustment.
deleted text begin(a) Beginning for property tax refunds payable in calendar
year 2002,deleted text end The commissioner shall annually adjust the dollar amounts of the income
thresholds and the maximum refunds under subdivisions 2 and 2a deleted text beginfor inflation. The
commissioner shall make the inflation adjustments in accordance with section 1(f) of the
Internal Revenue Code, except that for purposes of this subdivision the percentage increase
shall be determined as provided in this subdivisiondeleted text endnew text begin as provided in section 270C.22new text endnew text begin. The
statutory year is 2018new text end.
deleted text begin
(b) In adjusting the dollar amounts of the income thresholds and the maximum refunds
under subdivision 2 for inflation, the percentage increase shall be determined from the year
ending on June 30, 2013, to the year ending on June 30 of the year preceding that in which
the refund is payable.
deleted text end
deleted text begin
(c) In adjusting the dollar amounts of the income thresholds and the maximum refunds
under subdivision 2a for inflation, the percentage increase shall be determined from the
year ending on June 30, 2013, to the year ending on June 30 of the year preceding that in
which the refund is payable.
deleted text end
deleted text begin
(d) The commissioner shall use the appropriate percentage increase to annually adjust
the income thresholds and maximum refunds under subdivisions 2 and 2a for inflation
without regard to whether or not the income tax brackets are adjusted for inflation in that
deleted text end
deleted text begin
year. The commissioner shall round the thresholds and the maximum amounts, as adjusted
to the nearest $10 amount. If the amount ends in $5, the commissioner shall round it up to
the next $10 amount.
deleted text end
deleted text begin
(e) The commissioner shall annually announce the adjusted refund schedule at the same
time provided under section 290.06. The determination of the commissioner under this
subdivision is not a rule under the Administrative Procedure Act.
deleted text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for refunds based on rent paid in 2020,
and property taxes paid in 2021.
new text end
Sec. 56.
Minnesota Statutes 2018, section 291.005, subdivision 1, is amended to read:
Subdivision 1.
Scope.
Unless the context otherwise clearly requires, the following terms
used in this chapter shall have the following meanings:
(1) "Commissioner" means the commissioner of revenue or any person to whom the
commissioner has delegated functions under this chapter.
(2) "Federal gross estate" means the gross estate of a decedent as required to be valued
and otherwise determined for federal estate tax purposes under the Internal Revenue Code,
increased by the value of any property in which the decedent had a qualifying income interest
for life and for which an election was made under section 291.03, subdivision 1d, for
Minnesota estate tax purposes, but was not made for federal estate tax purposes.
(3) "Internal Revenue Code" means the United States Internal Revenue Code of 1986,
as amended through December deleted text begin16, 2016deleted text endnew text begin 31, 2018new text end.
(4) "Minnesota gross estate" means the federal gross estate of a decedent after (a)
excluding therefrom any property included in the estate which has its situs outside Minnesota,
and (b) including any property omitted from the federal gross estate which is includable in
the estate, has its situs in Minnesota, and was not disclosed to federal taxing authorities.
(5) "Nonresident decedent" means an individual whose domicile at the time of death
was not in Minnesota.
(6) "Personal representative" means the executor, administrator or other person appointed
by the court to administer and dispose of the property of the decedent. If there is no executor,
administrator or other person appointed, qualified, and acting within this state, then any
person in actual or constructive possession of any property having a situs in this state which
is included in the federal gross estate of the decedent shall be deemed to be a personal
representative to the extent of the property and the Minnesota estate tax due with respect
to the property.
(7) "Resident decedent" means an individual whose domicile at the time of death was
in Minnesota. The provisions of section 290.01, subdivision 7, paragraphs (c) and (d), apply
to determinations of domicile under this chapter.
(8) "Situs of property" means, with respect to:
(i) real property, the state or country in which it is located;
(ii) tangible personal property, the state or country in which it was normally kept or
located at the time of the decedent's death or for a gift of tangible personal property within
three years of death, the state or country in which it was normally kept or located when the
gift was executed;
(iii) a qualified work of art, as defined in section 2503(g)(2) of the Internal Revenue
Code, owned by a nonresident decedent and that is normally kept or located in this state
because it is on loan to an organization, qualifying as exempt from taxation under section
501(c)(3) of the Internal Revenue Code, that is located in Minnesota, the situs of the art is
deemed to be outside of Minnesota, notwithstanding the provisions of item (ii); and
(iv) intangible personal property, the state or country in which the decedent was domiciled
at death or for a gift of intangible personal property within three years of death, the state or
country in which the decedent was domiciled when the gift was executed.
For a nonresident decedent with an ownership interest in a pass-through entity with
assets that include real or tangible personal property, situs of the real or tangible personal
property, including qualified works of art, is determined as if the pass-through entity does
not exist and the real or tangible personal property is personally owned by the decedent. If
the pass-through entity is owned by a person or persons in addition to the decedent, ownership
of the property is attributed to the decedent in proportion to the decedent's capital ownership
share of the pass-through entity.
(9) "Pass-through entity" includes the following:
(i) an entity electing S corporation status under section 1362 of the Internal Revenue
Code;
(ii) an entity taxed as a partnership under subchapter K of the Internal Revenue Code;
(iii) a single-member limited liability company or similar entity, regardless of whether
it is taxed as an association or is disregarded for federal income tax purposes under Code
of Federal Regulations, title 26, section 301.7701-3; or
(iv) a trust to the extent the property is deleted text beginincludibledeleted text endnew text begin includablenew text end in the decedent's federal
gross estate; but excludes
(v) an entity whose ownership interest securities are traded on an exchange regulated
by the Securities and Exchange Commission as a national securities exchange under section
6 of the Securities Exchange Act, United States Code, title 15, section 78f.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment, except
the changes incorporated by federal changes are effective retroactively at the same time the
changes become effective for federal purposes.
new text end
Sec. 57.
Minnesota Statutes 2018, section 297A.68, subdivision 25, is amended to read:
Subd. 25.
Sale of property used in a trade or business.
(a) The sale of tangible personal
property primarily used in a trade or business is exempt if the sale is not made in the normal
course of business of selling that kind of property and if one of the following conditions is
satisfied:
(1) the sale occurs in a transaction subject to or described in section 118, 331, 332, 336,
337, 338, 351, 355, 368, 721, 731, 1031, or 1033 of the Internal Revenue Codenew text begin, as amended
through December 16, 2016new text end;
(2) the sale is between members of a controlled group as defined in section 1563(a) of
the Internal Revenue Code;
(3) the sale is a sale of farm machinery;
(4) the sale is a farm auction sale;
(5) the sale is a sale of substantially all of the assets of a trade or business; or
(6) the total amount of gross receipts from the sale of trade or business property made
during the calendar month of the sale and the preceding 11 calendar months does not exceed
$1,000.
The use, storage, distribution, or consumption of tangible personal property acquired as
a result of a sale exempt under this subdivision is also exempt.
(b) For purposes of this subdivision, the following terms have the meanings given.
(1) A "farm auction" is a public auction conducted by a licensed auctioneer if substantially
all of the property sold consists of property used in the trade or business of farming and
property not used primarily in a trade or business.
(2) "Trade or business" includes the assets of a separate division, branch, or identifiable
segment of a trade or business if, before the sale, the income and expenses attributable to
the separate division, branch, or identifiable segment could be separately ascertained from
the books of account or record (the lease or rental of an identifiable segment does not qualify
for the exemption).
(3) A "sale of substantially all of the assets of a trade or business" must occur as a single
transaction or a series of related transactions within the 12-month period beginning on the
date of the first sale of assets intended to qualify for the exemption provided in paragraph
(a), clause (5).
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for sales and purchases
made after December 31, 2018.
new text end
Sec. 58.
Minnesota Statutes 2018, section 297B.03, is amended to read:
297B.03 EXEMPTIONS.
There is specifically exempted from the provisions of this chapter and from computation
of the amount of tax imposed by it the following:
(1) purchase or use, including use under a lease purchase agreement or installment sales
contract made pursuant to section 465.71, of any motor vehicle by the United States and its
agencies and instrumentalities and by any person described in and subject to the conditions
provided in section 297A.67, subdivision 11;
(2) purchase or use of any motor vehicle by any person who was a resident of another
state or country at the time of the purchase and who subsequently becomes a resident of
Minnesota, provided the purchase occurred more than 60 days prior to the date such person
began residing in the state of Minnesota and the motor vehicle was registered in the person's
name in the other state or country;
(3) purchase or use of any motor vehicle by any person making a valid election to be
taxed under the provisions of section 297A.90;
(4) purchase or use of any motor vehicle previously registered in the state of Minnesota
when such transfer constitutes a transfer within the meaning of section 118, 331, 332, 336,
337, 338, 351, 355, 368, 721, 731, 1031, 1033, or 1563(a) of the Internal Revenue Codenew text begin,
as amended through December 16, 2016new text end;
(5) purchase or use of any vehicle owned by a resident of another state and leased to a
Minnesota-based private or for-hire carrier for regular use in the transportation of persons
or property in interstate commerce provided the vehicle is titled in the state of the owner or
secured party, and that state does not impose a sales tax or sales tax on motor vehicles used
in interstate commerce;
(6) purchase or use of a motor vehicle by a private nonprofit or public educational
institution for use as an instructional aid in automotive training programs operated by the
institution. "Automotive training programs" includes motor vehicle body and mechanical
repair courses but does not include driver education programs;
(7) purchase of a motor vehicle by an ambulance service licensed under section 144E.10
when that vehicle is equipped and specifically intended for emergency response or for
providing ambulance service;
(8) purchase of a motor vehicle by or for a public library, as defined in section 134.001,
subdivision 2, as a bookmobile or library delivery vehicle;
(9) purchase of a ready-mixed concrete truck;
(10) purchase or use of a motor vehicle by a town for use exclusively for road
maintenance, including snowplows and dump trucks, but not including automobiles, vans,
or pickup trucks;
(11) purchase or use of a motor vehicle by a corporation, society, association, foundation,
or institution organized and operated exclusively for charitable, religious, or educational
purposes, except a public school, university, or library, but only if the vehicle is:
(i) a truck, as defined in section 168.002, a bus, as defined in section 168.002, or a
passenger automobile, as defined in section 168.002, if the automobile is designed and used
for carrying more than nine persons including the driver; and
(ii) intended to be used primarily to transport tangible personal property or individuals,
other than employees, to whom the organization provides service in performing its charitable,
religious, or educational purpose;
(12) purchase of a motor vehicle for use by a transit provider exclusively to provide
transit service is exempt if the transit provider is either (i) receiving financial assistance or
reimbursement under section 174.24 or 473.384, or (ii) operating under section 174.29,
473.388, or 473.405;
(13) purchase or use of a motor vehicle by a qualified business, as defined in section
469.310, located in a job opportunity building zone, if the motor vehicle is principally
garaged in the job opportunity building zone and is primarily used as part of or in direct
support of the person's operations carried on in the job opportunity building zone. The
exemption under this clause applies to sales, if the purchase was made and delivery received
during the duration of the job opportunity building zone. The exemption under this clause
also applies to any local sales and use tax;
(14) purchase of a leased vehicle by the lessee who was a participant in a lease-to-own
program from a charitable organization that is:
(i) described in section 501(c)(3) of the Internal Revenue Code; and
(ii) licensed as a motor vehicle lessor under section 168.27, subdivision 4; and
(15) purchase of a motor vehicle used exclusively as a mobile medical unit for the
provision of medical or dental services by a federally qualified health center, as defined
under title 19 of the Social Security Act, as amended by Section 4161 of the Omnibus Budget
Reconciliation Act of 1990.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for sales and purchases
made after December 31, 2018.
new text end
Sec. 59.
Minnesota Statutes 2018, section 462D.06, subdivision 1, is amended to read:
Subdivision 1.
Subtraction.
(a) As provided in section 290.0132, subdivision 25, an
account holder is allowed a subtraction from deleted text beginthedeleted text end federal deleted text begintaxabledeleted text endnew text begin adjusted grossnew text end income equal
to interest or dividends earned on the first-time home buyer savings account during the
taxable year.
(b) The subtraction under paragraph (a) is allowed each year for the taxable years
including and following the taxable year in which the account was established. No person
other than the account holder is allowed a subtraction under this section.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 60.
Minnesota Statutes 2018, section 462D.06, subdivision 2, is amended to read:
Subd. 2.
Addition.
(a) As provided in section 290.0131, subdivision 14, an account
holder must add to federal deleted text begintaxabledeleted text endnew text begin adjusted grossnew text end income the following amounts:
(1) the amount in excess of the total contributions for all taxable years that is withdrawn
and used for other than eligible costs, or for a transfer permitted under section 462D.04,
subdivision 2; and
(2) the amount remaining in the first-time home buyer savings account at the close of
the tenth taxable year that exceeds the total contributions to the account for all taxable years.
(b) For an account that received a transfer under section 462D.04, subdivision 2, the
ten-year period under paragraph (a), clause (2), ends at the close of the earliest taxable year
that applies to either account under that clause.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 61.
Minnesota Statutes 2018, section 469.316, subdivision 1, is amended to read:
Subdivision 1.
Application.
An individual, estate, or trust operating a trade or business
in a job opportunity building zone, and an individual, estate, or trust making a qualifying
investment in a qualified business operating in a job opportunity building zone qualifies for
the exemptions from taxes imposed under chapter 290, as provided in this section. The
exemptions provided under this section apply only to the extent that the income otherwise
would be taxable under chapter 290. Subtractions under this section from new text beginfederal adjusted
gross income, new text endfederal taxable income, alternative minimum taxable income, or any other
base subject to tax are limited to the amount that otherwise would be included in the tax
base absent the exemption under this section. This section applies only to taxable years
beginning during the duration of the job opportunity building zone.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 62. new text beginREVISOR INSTRUCTION.
new text end
new text begin
The commissioner of revenue must promptly notify the revisor of statutes in writing of
the adjusted statutory year amounts for each of the statutory sections that are indexed for
inflation under Minnesota Statutes, section 270C.22. The revisor shall publish the updated
statutory amounts in the 2019 Supplement of Minnesota Statutes.
new text end
Sec. 63. new text begin REPEALER.
new text end
new text begin
Minnesota Statutes 2018, sections 290.0131, subdivisions 7, 10, and 11; 290.0133,
subdivisions 12, 13, and 14; and 290.10, subdivision 2,
new text end
new text begin
are repealed.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2019.
new text end
ARTICLE 2
INCOME, CORPORATE FRANCHISE, AND ESTATE TAXES
Section 1.
Minnesota Statutes 2018, section 116J.8737, subdivision 1, is amended to read:
Subdivision 1.
Definitions.
(a) For the purposes of this section, the following terms have
the meanings given.
(b) "Qualified small business" means a business that has been certified by the
commissioner under subdivision 2.
(c) "Qualified investor" means an investor who has been certified by the commissioner
under subdivision 3.
(d) "Qualified fund" means a pooled angel investment network fund that has been certified
by the commissioner under subdivision 4.
(e) "Qualified investment" means a cash investment in a qualified small business of a
minimum of:
(1) $10,000 in a calendar year by a qualified investor; or
(2) $30,000 in a calendar year by a qualified fund.
A qualified investment must be made in exchange for common stock, a partnership or
membership interest, preferred stock, debt with mandatory conversion to equity, or an
equivalent ownership interest as determined by the commissioner.
(f) "Family" means a family member within the meaning of the Internal Revenue Code,
section 267(c)(4).
(g) "Pass-through entity" means a corporation that for the applicable taxable year is
treated as an S corporation or a general partnership, limited partnership, limited liability
partnership, trust, or limited liability company and which for the applicable taxable year is
not taxed as a corporation under chapter 290.
(h) "Intern" means a student of an accredited institution of higher education, or a former
student who has graduated in the past six months from an accredited institution of higher
education, who is employed by a qualified small business in a nonpermanent position for
a duration of nine months or less that provides training and experience in the primary
business activity of the business.
(i) "Liquidation event" means a conversion of qualified investment for cash, cash and
other consideration, or any other form of equity or debt interest.
(j) "Qualified greater Minnesota business" means a qualified small business that is also
certified by the commissioner as a qualified greater Minnesota business under subdivision
2, paragraph (h).
(k) "Minority group member" means a United States citizen who is Asian, Pacific
Islander, Black, Hispanic, or Native American.
(l) "Minority-owned business" means a business for which one or more minority group
members:
(1) own at least 50 percent of the business, or, in the case of a publicly owned business,
own at least 51 percent of the stock; and
(2) manage the business and control the daily business operations.
(m) "Women" means persons of the female gender.
(n) "Women-owned business" means a business for which one or more women:
(1) own at least 50 percent of the business, or, in the case of a publicly owned business,
own at least 51 percent of the stock; and
(2) manage the business and control the daily business operations.
(o) new text begin"Veteran" has the meaning given in section 197.447.
new text end
new text begin
(p) "Veteran-owned business" means a business for which one or more veterans:
new text end
new text begin
(1) own at least 50 percent of the business, or, in the case of a publicly owned business,
own at least 51 percent of the stock; and
new text end
new text begin
(2) manage the business and control the daily business operations.
new text end
new text begin (q) new text end"Officer" means a person elected or appointed by the board of directors to manage
the daily operations of the qualified small business.
deleted text begin (p)deleted text endnew text begin (r)new text end "Principal" means a person having authority to act on behalf of the qualified small
business.
Sec. 2.
Minnesota Statutes 2018, section 116J.8737, subdivision 5, is amended to read:
Subd. 5.
Credit allowed.
(a)(1) A qualified investor or qualified fund is eligible for a
credit equal to 25 percent of the qualified investment in a qualified small business.
Investments made by a pass-through entity qualify for a credit only if the entity is a qualified
fund. The commissioner must not allocate more than deleted text begin$15,000,000deleted text endnew text begin $5,000,000new text end in credits to
qualified investors or qualified funds for taxable years beginning after December 31, deleted text begin2013deleted text endnew text begin
2018new text end, and before deleted text beginJanuary 1, 2017, and must not allocate more than $10,000,000 in credits
to qualified investors or qualified funds for taxable years beginning after December 31,
2016, and before January 1, 2018deleted text endnew text begin January 1, 2020new text end; and
(2) deleted text beginfor taxable years beginning after December 31, 2014, and before January 1, 2018,deleted text end
50 percent must be allocated to credits for qualifying investments in qualified greater
Minnesota businesses and deleted text beginminority- ordeleted text end new text beginminority-owned,new text end women-ownednew text begin, or veteran-ownednew text end
qualified small businesses in Minnesota. Any portion of a taxable year's credits that is
reserved for qualifying investments in greater Minnesota businesses and deleted text beginminority- ordeleted text end
new text begin minority-owned,new text end women-ownednew text begin, or veteran-ownednew text end qualified small businesses in Minnesota
that is not allocated by September 30 of the taxable year is available for allocation to other
credit applications beginning on October 1. Any portion of a taxable year's credits that is
not allocated by the commissioner does not cancel and may be carried forward to subsequent
taxable years until all credits have been allocated.
(b) The commissioner may not allocate more than a total maximum amount in credits
for a taxable year to a qualified investor for the investor's cumulative qualified investments
as an individual qualified investor and as an investor in a qualified fund; for married couples
filing joint returns the maximum is $250,000, and for all other filers the maximum is
$125,000. The commissioner may not allocate more than a total of $1,000,000 in credits
over all taxable years for qualified investments in any one qualified small business.
(c) The commissioner may not allocate a credit to a qualified investor either as an
individual qualified investor or as an investor in a qualified fund if, at the time the investment
is proposed:
(1) the investor is an officer or principal of the qualified small business; or
(2) the investor, either individually or in combination with one or more members of the
investor's family, owns, controls, or holds the power to vote 20 percent or more of the
outstanding securities of the qualified small business.
A member of the family of an individual disqualified by this paragraph is not eligible for a
credit under this section. For a married couple filing a joint return, the limitations in this
paragraph apply collectively to the investor and spouse. For purposes of determining the
ownership interest of an investor under this paragraph, the rules under section 267(c) and
267(e) of the Internal Revenue Code apply.
(d) Applications for tax credits for 2010 must be made available on the department's
website by September 1, 2010, and the department must begin accepting applications by
September 1, 2010. Applications for subsequent years must be made available by November
1 of the preceding year.
(e) Qualified investors and qualified funds must apply to the commissioner for tax credits.
Tax credits must be allocated to qualified investors or qualified funds in the order that the
tax credit request applications are filed with the department. The commissioner must approve
or reject tax credit request applications within 15 days of receiving the application. The
investment specified in the application must be made within 60 days of the allocation of
the credits. If the investment is not made within 60 days, the credit allocation is canceled
and available for reallocation. A qualified investor or qualified fund that fails to invest as
specified in the application, within 60 days of allocation of the credits, must notify the
commissioner of the failure to invest within five business days of the expiration of the
60-day investment period.
(f) All tax credit request applications filed with the department on the same day must
be treated as having been filed contemporaneously. If two or more qualified investors or
qualified funds file tax credit request applications on the same day, and the aggregate amount
of credit allocation claims exceeds the aggregate limit of credits under this section or the
lesser amount of credits that remain unallocated on that day, then the credits must be allocated
among the qualified investors or qualified funds who filed on that day on a pro rata basis
with respect to the amounts claimed. The pro rata allocation for any one qualified investor
or qualified fund is the product obtained by multiplying a fraction, the numerator of which
is the amount of the credit allocation claim filed on behalf of a qualified investor and the
denominator of which is the total of all credit allocation claims filed on behalf of all
applicants on that day, by the amount of credits that remain unallocated on that day for the
taxable year.
(g) A qualified investor or qualified fund, or a qualified small business acting on their
behalf, must notify the commissioner when an investment for which credits were allocated
has been made, and the taxable year in which the investment was made. A qualified fund
must also provide the commissioner with a statement indicating the amount invested by
each investor in the qualified fund based on each investor's share of the assets of the qualified
fund at the time of the qualified investment. After receiving notification that the investment
was made, the commissioner must issue credit certificates for the taxable year in which the
investment was made to the qualified investor or, for an investment made by a qualified
fund, to each qualified investor who is an investor in the fund. The certificate must state
that the credit is subject to revocation if the qualified investor or qualified fund does not
hold the investment in the qualified small business for at least three years, consisting of the
calendar year in which the investment was made and the two following years. The three-year
holding period does not apply if:
(1) the investment by the qualified investor or qualified fund becomes worthless before
the end of the three-year period;
(2) 80 percent or more of the assets of the qualified small business is sold before the end
of the three-year period;
(3) the qualified small business is sold before the end of the three-year period;
(4) the qualified small business's common stock begins trading on a public exchange
before the end of the three-year period; or
(5) the qualified investor dies before the end of the three-year period.
(h) The commissioner must notify the commissioner of revenue of credit certificates
issued under this section.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 3.
Minnesota Statutes 2018, section 116J.8737, subdivision 12, is amended to read:
Subd. 12.
Sunset.
This section expires for taxable years beginning after December 31,
deleted text begin 2017deleted text endnew text begin 2019new text end, except that reporting requirements under subdivision 6 and revocation of credits
under subdivision 7 remain in effect through deleted text begin2019deleted text endnew text begin 2021new text end for qualified investors and qualified
funds, and through deleted text begin2021deleted text endnew text begin 2023new text end for qualified small businesses, reporting requirements under
subdivision 9 remain in effect through deleted text begin2022deleted text endnew text begin 2024new text end, and the appropriation in subdivision 11
remains in effect through deleted text begin2021deleted text endnew text begin 2023new text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 4.
Minnesota Statutes 2018, section 289A.08, is amended by adding a subdivision to
read:
new text begin Subd. 7a. new text end
new text begin Election to file as a C corporation. new text end
new text begin
(a) A qualifying entity may elect to file
a return as a C-option corporation and calculate its tax liability as a corporation. The election
to file a return as a C-option corporation must be made on or before the due date or extended
due date of its return as a C-option corporation. The election is binding for the four taxable
years following the taxable year of the election.
new text end
new text begin
(b) For purposes of this subdivision:
new text end
new text begin
(1) "qualifying entity" means a:
new text end
new text begin
(i) partnership;
new text end
new text begin
(ii) limited liability company; or
new text end
new text begin
(iii) corporation organized under subchapter S of the Internal Revenue Code for federal
income tax purposes including a qualified subsidiary also organized under subchapter S of
the Internal Revenue Code; and
new text end
new text begin
(2) "C-option corporation" means a qualifying entity that has made the election under
paragraph (a).
new text end
new text begin
(c) The election to file as a C-option corporation may only be made by persons who
hold more than 50 percent ownership interest in a qualifying entity. The election to file as
a C-option corporation is binding on all of the persons who have an ownership interest in
the entity.
new text end
new text begin
(d) Tax liability must be calculated by multiplying the Minnesota taxable income of the
qualifying entity by 9.85 percent.
new text end
new text begin
(e) A member's, partner's, or shareholder's adjusted basis in the member's, partner's, or
shareholder's interest in the limited liability company, partnership, or S-corporation is
determined as if the election under this subdivision is not made.
new text end
new text begin
(f) The provisions of subdivision 17 apply to the election under this subdivision.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for an election made in taxable years
beginning after December 31, 2018.
new text end
Sec. 5.
Minnesota Statutes 2018, section 289A.31, subdivision 2, is amended to read:
Subd. 2.
Joint income tax returns.
(a) If a joint income tax return is made by a husband
and wife, the liability for the tax is joint and several. A spouse who qualifies for relief from
a liability attributable to an underpayment under section 6015new text begin subsection new text end(b)new text begin or (f)new text end of the
Internal Revenue Code is relieved of the state income tax liability on the underpayment.
(b) In the case of individuals who were a husband and wife prior to the dissolution of
their marriage or their legal separation, or prior to the death of one of the individuals, for
tax liabilities reported on a joint or combined return, the liability of each person is limited
to the proportion of the tax due on the return that equals that person's proportion of the total
tax due if the husband and wife filed separate returns for the taxable year. This provision
is effective only when the commissioner receives written notice of the marriage dissolution,
legal separation, or death of a spouse from the husband or wife. No refund may be claimed
by an ex-spouse, legally separated or widowed spouse for any taxes paid more than 60 days
before receipt by the commissioner of the written notice.
(c) deleted text beginA request for calculation of separate liability pursuant to paragraph (b) for taxes
reported on a return must be made within six years after the due date of the return. For
calculation of separate liability for taxes assessed by the commissioner under section 289A.35
or 289A.37, the request must be made within six years after the date of assessment.deleted text end The
commissioner is not required to calculate separate liabilitynew text begin pursuant to paragraph (b)new text end if the
remaining unpaid liability for which recalculation is requested is $100 or less.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for returns first due for taxable years
beginning after December 31, 2018.
new text end
Sec. 6.
Minnesota Statutes 2018, section 290.01, subdivision 4a, is amended to read:
Subd. 4a.
Financial institution.
(a) "Financial institution" means:
(1) any corporation or other business entity registered (i) under state law as a bank
holding company; (ii) under the federal Bank Holding Company Act of 1956, as amended;
or (iii) as a savings and loan holding company under the federal National Housing Act, as
amended;
(2) a national bank organized and existing as a national bank association pursuant to the
provisions of United States Code, title 12, chapter 2;
(3) a savings association or federal savings bank as defined in United States Code, title
12, section 1813(b)(1);
(4) any bank or thrift institution incorporated or organized under the laws of any state;
(5) any corporation organized under United States Code, title 12, sections 611 to 631;
(6) any agency or branch of a foreign depository as defined under United States Code,
title 12, section 3101;
(7) any corporation or other business entity that is more than 50 percent owned, directly
or indirectly, by any person or business entity described in clauses (1) to (6), other than an
insurance company taxable under chapter 297I;
(8) a corporation or other business entity that derives more than 50 percent of its total
gross income for financial accounting purposes from finance leases. For the purposes of
this clause, "gross income" means the average from the current tax year and immediately
preceding two years and excludes gross income from incidental or occasional transactions.
For purposes of this clause, "finance lease" means any lease transaction that is the functional
equivalent of an extension of credit and that transfers substantially all the benefits and risks
incident to the ownership of property, including any direct financing lease or leverage lease
that meets the criteria of Financial Accounting Standards Board Statement No. 13, accounting
for leases, or any other lease that is accounted for as financing by a lessor under generally
accepted accounting principles; or
(9) any other person or business entity, other than an insurance company deleted text begintaxable under
chapter 297Ideleted text end, that derives more than 50 percent of its gross income from activities that an
entity described in clauses (2) to (6) or (8) is authorized to transact. For the purposes of this
clause, gross income does not include income from nonrecurring, extraordinary items.
(b) The commissioner is authorized to exclude any person from the application of
paragraph (a), clause (9), if the person proves by clear and convincing evidence that the
person's income-producing activity is not in substantial competition with any person described
in paragraph (a), clauses (2) to (6) or (8).
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for taxable years beginning
after December 31, 2016.
new text end
Sec. 7.
Minnesota Statutes 2018, section 290.01, is amended by adding a subdivision to
read:
new text begin Subd. 5c. new text end
new text begin Disqualified captive insurance company. new text end
new text begin
(a) "Captive insurance company"
means a company that:
new text end
new text begin
(1) is licensed as a captive insurance company under the laws of any state or foreign
country; or
new text end
new text begin
(2) derives less than 50 percent of its total premiums for the taxable year from sources
outside of the unitary business, as that term is used in section 290.17.
new text end
new text begin
(b) A captive insurance company is a "disqualified captive insurance company" if the
company:
new text end
new text begin
(1) pays less than 0.5 percent of its total premiums for the taxable year in tax under
chapter 297I or a comparable tax of another state; or
new text end
new text begin
(2) receives less than 50 percent of its gross receipts for the taxable year from premiums.
new text end
new text begin
(c) For purposes of this subdivision, "premiums" means amounts paid for arrangements
that constitute insurance for federal income tax purposes, but excludes return premiums,
premiums for reinsurance assumed from other insurance companies, and any other premiums
that are or would be exempt from taxation under section 297I.05 as a result of their type or
character, if the insurance was for business in Minnesota.
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, 2016.
new text end
Sec. 8.
Minnesota Statutes 2018, section 290.0131, is amended by adding a subdivision
to read:
new text begin Subd. 17. new text end
new text begin
Equity and opportunity donations to qualified foundations and qualified
public school foundations.
new text end
new text begin
The amount of the deduction under section 170 of the Internal
Revenue Code that represents contributions to a qualified foundation under section 290.0693
is an addition.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2019.
new text end
Sec. 9.
Minnesota Statutes 2018, section 290.0132, subdivision 4, is amended to read:
Subd. 4.
Education expenses.
(a) Subject to the limits in paragraph (b), the following
amounts paid to others for each qualifying child are a subtraction:
(1) education-related expenses; plus
(2) tuition and fees paid to attend a school described in section 290.0674, subdivision
1, clause (4), that are not included in education-related expenses; less
(3) any deleted text beginamountdeleted text endnew text begin amountsnew text end used to claim the deleted text begincreditdeleted text endnew text begin creditsnew text end under sectionnew text begin 290.067 ornew text end
290.0674.
(b) The maximum subtraction allowed under this subdivision is:
(1) $1,625 for each qualifying child in new text begina prekindergarten educational program or in
new text end kindergarten through grade 6; and
(2) $2,500 for each qualifying child in grades 7 through 12.
(c) The definitions in section 290.0674, subdivision 1, apply to this subdivision.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2019.
new text end
Sec. 10.
Minnesota Statutes 2018, section 290.0132, subdivision 26, is amended to read:
Subd. 26.
Social Security benefits.
(a) A portion of new text begintaxable new text endSocial Security benefits is
allowed as a subtraction. The subtraction equals the lesser of new text begintaxable new text endSocial Security benefits
or a maximum subtraction subject to the limits under paragraphs (b), (c), and (d).
(b) For married taxpayers filing a joint return and surviving spouses, the maximum
subtraction equals deleted text begin$4,500deleted text endnew text begin $6,150new text end. The maximum subtraction is reduced by 20 percent of
provisional income over $77,000. In no case is the subtraction less than zero.
(c) For single or head-of-household taxpayers, the maximum subtraction equals deleted text begin$3,500deleted text endnew text begin
$4,800new text end. The maximum subtraction is reduced by 20 percent of provisional income over
$60,200. In no case is the subtraction less than zero.
(d) For married taxpayers filing separate returns, the maximum subtraction equals deleted text begin$2,250deleted text endnew text begin
$3,075new text end. The maximum subtraction is reduced by 20 percent of provisional income over
$38,500. In no case is the subtraction less than zero.
(e) For purposes of this subdivision, "provisional income" means modified adjusted
gross income as defined in section 86(b)(2) of the Internal Revenue Code, plus one-half of
the Social Security benefits received during the taxable year, and "Social Security benefits"
has the meaning given in section 86(d)(1) of the Internal Revenue Code.
(f) The commissioner shall adjust the maximum subtraction and threshold amounts in
paragraphs (b) to (d) deleted text beginby the percentage determined pursuant to the provisions of section
1(f) of the Internal Revenue Code, except that in section 1(f)(3)(B) of the Internal Revenue
Code the word "2016" shall be substituted for the word "1992." For 2018, the commissioner
shall then determine the percentage change from the 12 months ending on August 31, 2016,
to the 12 months ending on August 31, 2017, and in each subsequent year, from the 12
months ending on August 31, 2016, to the 12 months ending on August 31 of the year
preceding the taxable year. The determination of the commissioner pursuant to this
subdivision must not be considered a rule and is not subject to the Administrative Procedure
Act contained in chapter 14, including section 14.386deleted text endnew text begin as provided in section 270C.22. The
statutory year is taxable year 2019new text end. The maximum subtraction and threshold amounts as
adjusted must be rounded to the nearest $10 amount. If the amount ends in $5, the amount
is rounded up to the nearest $10 amount.
new text begin EFFECTIVE DATE. new text end
new text begin
(a) The amendments to paragraphs (a) to (e) are effective
retroactively for taxable years beginning after December 31, 2018.
new text end
new text begin
(b) The amendment to paragraph (f) is effective for adjustments beginning with taxable
years beginning after December 31, 2019.
new text end
Sec. 11.
Minnesota Statutes 2018, section 290.0132, is amended by adding a subdivision
to read:
new text begin Subd. 30. new text end
new text begin Disallowed section 280E expenses; medical cannabis manufacturers. new text end
new text begin
The
amount of expenses of a medical cannabis manufacturer, as defined under section 152.22,
subdivision 7, related to the business of medical cannabis under sections 152.21 to 152.37,
and not allowed for federal income tax purposes under section 280E of the Internal Revenue
Code is a subtraction.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 12.
Minnesota Statutes 2018, section 290.0132, is amended by adding a subdivision
to read:
new text begin Subd. 31. new text end
new text begin Income of partners, members, or shareholders. new text end
new text begin
The amount of net income
determined, after allowable deductions and the additions and subtraction required under
this chapter, received from a qualifying entity, as defined under section 289A.08, subdivision
7a, for purposes of calculating federal taxable income by a partner, member, or shareholder
of a qualifying entity that has elected to file as a C-option corporation under section 289A.08,
subdivision 7a, is a subtraction. The amount of net income as adjusted under this subdivision
must not be less than zero.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for an election made in taxable years
beginning after December 31, 2018.
new text end
Sec. 13.
Minnesota Statutes 2018, section 290.0133, is amended by adding a subdivision
to read:
new text begin Subd. 16. new text end
new text begin
Equity and opportunity donations to qualified foundations and qualified
public school foundations.
new text end
new text begin
The amount of the deductions under sections 170 and 162 of
the Internal Revenue Code that represent contributions to a qualified foundation under
section 290.0693 are an addition.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2019.
new text end
Sec. 14.
Minnesota Statutes 2018, section 290.0134, is amended by adding a subdivision
to read:
new text begin Subd. 19. new text end
new text begin Disallowed section 280E expenses; medical cannabis manufacturers. new text end
new text begin
The
amount of expenses of a medical cannabis manufacturer, as defined under section 152.22,
subdivision 7, related to the business of medical cannabis under sections 152.21 to 152.37,
and not allowed for federal income tax purposes under section 280E of the Internal Revenue
Code is a subtraction.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 15.
Minnesota Statutes 2018, section 290.05, subdivision 1, is amended to read:
Subdivision 1.
Exempt entities.
The following corporations, individuals, estates, trusts,
and organizations shall be exempted from taxation under this chapter, provided that every
such person or corporation claiming exemption under this chapter, in whole or in part, must
establish to the satisfaction of the commissioner the taxable status of any income or activity:
(a) corporations, individuals, estates, and trusts engaged in the business of mining or
producing iron ore and mining, producing, or refining other ores, metals, and minerals, the
mining, production, or refining of which is subject to the occupation tax imposed by section
298.01; but if any such corporation, individual, estate, or trust engages in any other business
or activity or has income from any property not used in such business it shall be subject to
this tax computed on the net income from such property or such other business or activity.
Royalty shall not be considered as income from the business of mining or producing iron
ore within the meaning of this section;
(b) the United States of America, the state of Minnesota or any political subdivision of
either agencies or instrumentalities, whether engaged in the discharge of governmental or
proprietary functions; and
(c) any insurance company, deleted text beginas defined in section 290.17, subdivision 4, paragraph (j),
but including any insurance company licensed and domiciled in another state that grants,
on a reciprocal basis, exemption from retaliatory taxesdeleted text endnew text begin other than a disqualified captive
insurance companynew 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, 2016.
new text end
Sec. 16.
Minnesota Statutes 2018, section 290.05, subdivision 3, is amended to read:
Subd. 3.
Taxes imposed on exempt entities.
(a) An organization exempt from taxation
under subdivision 2 shall, nevertheless, be subject to tax under this chapter to the extent
provided in the following provisions of the Internal Revenue Code:
(1) section 527 (dealing with political organizations);
(2) section 528 (dealing with certain homeowners associations);
(3) sections 511 to 515 (dealing with unrelated business income);
(4) section 521 (dealing with farmers' cooperatives); and
(5) section 6033(e)(2) (dealing with lobbying expense); but notwithstanding this
subdivision, shall be considered an organization exempt from income tax for the purposes
of any law which refers to organizations exempt from income taxes.
(b) The tax shall be imposed on the taxable income of political organizations or
homeowner associations or the unrelated business taxable income, as defined in section 512
of the Internal Revenue Code, of organizations defined in section 511 of the Internal Revenue
Code, provided that the tax is not imposed on:
(1) advertising revenues from a newspaper published by an organization described in
section 501(c)(4) of the Internal Revenue Code; deleted text beginor
deleted text end
(2) revenues from lawful gambling authorized under chapter 349 that are expended for
purposes that qualify for the deduction for charitable contributions under section 170 of the
Internal Revenue Code, disregarding the limitation under section 170(b)(2), but only to the
extent the contributions are not deductible in computing federal taxable incomedeleted text begin.deleted text endnew text begin; or
new text end
new text begin
(3) amounts included in unrelated business taxable income under section 512(a)(7) of
the Internal Revenue Code.
new text end
The tax shall be at the corporate rates. The tax shall only be imposed on income and
deductions assignable to this state under sections 290.17 to 290.20. To the extent deducted
in computing federal taxable income, the deductions contained in section 290.21 shall not
be allowed in computing Minnesota taxable net income.
(c) The tax shall be imposed on organizations subject to federal tax under section
6033(e)(2) of the Internal Revenue Code, in an amount equal to the corporate tax rate
multiplied by the amount of lobbying expenses taxed under section 6033(e)(2) which are
attributable to lobbying the Minnesota state government.
new text begin
(d) Section 512(a)(6) of the Internal Revenue Code shall not apply for the purposes of
calculating the tax under this subdivision.
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, 2017.
new text end
Sec. 17.
Minnesota Statutes 2018, section 290.06, subdivision 2c, is amended to read:
Subd. 2c.
Schedules of rates for individuals, estates, and trusts.
(a) The income taxes
imposed by this chapter upon married individuals filing joint returns and surviving spouses
as defined in section 2(a) of the Internal Revenue Code must be computed by applying to
their taxable net income the following schedule of rates:
(1) On the first $35,480, 5.35 percent;
(2) On all over $35,480, but not over $140,960, deleted text begin7.05deleted text endnew text begin 6.8new text end percent;
(3) On all over $140,960, but not over $250,000, 7.85 percent;
(4) On all over $250,000, 9.85 percent.
Married individuals filing separate returns, estates, and trusts must compute their income
tax by applying the above rates to their taxable income, except that the income brackets
will be one-half of the above amounts.
(b) The income taxes imposed by this chapter upon unmarried individuals must be
computed by applying to taxable net income the following schedule of rates:
(1) On the first $24,270, 5.35 percent;
(2) On all over $24,270, but not over $79,730, deleted text begin7.05deleted text endnew text begin 6.8new text end percent;
(3) On all over $79,730, but not over $150,000, 7.85 percent;
(4) On all over $150,000, 9.85 percent.
(c) The income taxes imposed by this chapter upon unmarried individuals qualifying as
a head of household as defined in section 2(b) of the Internal Revenue Code must be
computed by applying to taxable net income the following schedule of rates:
(1) On the first $29,880, 5.35 percent;
(2) On all over $29,880, but not over $120,070, deleted text begin7.05deleted text endnew text begin 6.8new text end percent;
(3) On all over $120,070, but not over $200,000, 7.85 percent;
(4) On all over $200,000, 9.85 percent.
(d) In lieu of a tax computed according to the rates set forth in this subdivision, the tax
of any individual taxpayer whose taxable net income for the taxable year is less than an
amount determined by the commissioner must be computed in accordance with tables
prepared and issued by the commissioner of revenue based on income brackets of not more
than $100. The amount of tax for each bracket shall be computed at the rates set forth in
this subdivision, provided that the commissioner may disregard a fractional part of a dollar
unless it amounts to 50 cents or more, in which case it may be increased to $1.
(e) An individual who is not a Minnesota resident for the entire year must compute the
individual's Minnesota income tax as provided in this subdivision. After the application of
the nonrefundable credits provided in this chapter, the tax liability must then be multiplied
by a fraction in which:
(1) the numerator is the individual's Minnesota source federal adjusted gross income as
defined in section 62 of the Internal Revenue Code and increased by the additions required
under section 290.0131, subdivisions 2 deleted text beginanddeleted text endnew text begin ,new text end 6new text begin, 8new text end to 11,new text begin and 15,new text end and reduced by the Minnesota
assignable portion of the subtraction for United States government interest under section
290.0132, subdivision 2, and the subtractions under section 290.0132, subdivisions 9, 10,
14, 15, 17, deleted text beginanddeleted text end 18,new text begin 27, and 28,new text end after applying the allocation and assignability provisions of
section 290.081, clause (a), or 290.17; and
(2) the denominator is the individual's federal adjusted gross income as defined in section
62 of the Internal Revenue Code, increased by the amounts specified in section 290.0131,
subdivisions 2 deleted text beginanddeleted text endnew text begin,new text end 6new text begin, 8new text end to 11,new text begin and 15,new text end and reduced by the amounts specified in section
290.0132, subdivisions 2, 9, 10, 14, 15, 17, deleted text beginanddeleted text end 18new text begin, 27, and 28new text end.
new text begin
(f) For taxable years beginning after December 31, 2021, a rate of 6.67 percent applies
instead of the 6.8 percent in paragraphs (a) to (c).
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 18.
Minnesota Statutes 2018, section 290.06, subdivision 22, is amended to read:
Subd. 22.
Credit for taxes paid to another state.
(a) A taxpayer who is liable for taxes
based on net income to another state, as provided in paragraphs (b) through (f), upon income
allocated or apportioned to Minnesota, is entitled to a credit for the tax paid to another state
if the tax is actually paid in the taxable year or a subsequent taxable year. A taxpayer who
is a resident of this state pursuant to section 290.01, subdivision 7, paragraph (b), and who
is subject to income tax as a resident in the state of the individual's domicile is not allowed
this credit unless the state of domicile does not allow a similar credit.
(b) For an individual, estate, or trust, the credit is determined by multiplying the tax
payable under this chapter by the ratio derived by dividing the income subject to tax in the
other state that is also subject to tax in Minnesota while a resident of Minnesota by the
taxpayer's federal adjusted gross income, as defined in section 62 of the Internal Revenue
Code, modified by the addition required by section 290.0131, subdivision 2, and the
subtraction allowed by section 290.0132, subdivision 2, to the extent the income is allocated
or assigned to Minnesota under sections 290.081 and 290.17.
(c) If the taxpayer is an athletic team that apportions all of its income under section
290.17, subdivision 5, the credit is determined by multiplying the tax payable under this
chapter by the ratio derived from dividing the total net income subject to tax in the other
state by the taxpayer's Minnesota taxable income.
(d)(1) The credit determined under paragraph (b) or (c) shall not exceed the amount of
tax so paid to the other state on the gross income earned within the other state subject to
tax under this chapter; and
(2) the allowance of the credit does not reduce the taxes paid under this chapter to an
amount less than what would be assessed if the gross income earned within the other state
were excluded from taxable net income.
(e) In the case of the tax assessed on a lump-sum distribution under section 290.032, the
credit allowed under paragraph (a) is the tax assessed by the other state on the lump-sum
distribution that is also subject to tax under section 290.032, and shall not exceed the tax
assessed under section 290.032. To the extent the total lump-sum distribution defined in
section 290.032, subdivision 1, includes lump-sum distributions received in prior years or
is all or in part an annuity contract, the reduction to the tax on the lump-sum distribution
allowed under section 290.032, subdivision 2, includes tax paid to another state that is
properly apportioned to that distribution.
(f) If a Minnesota resident reported an item of income to Minnesota and is assessed tax
in such other state on that same income after the Minnesota statute of limitations has expired,
the taxpayer shall receive a credit for that year under paragraph (a), notwithstanding any
statute of limitations to the contrary. The claim for the credit must be submitted within one
year from the date the taxes were paid to the other state. The taxpayer must submit sufficient
proof to show entitlement to a credit.
(g) For the purposes of this subdivision, a resident shareholder of a corporation treated
as an "S" corporation under section 290.9725, must be considered to have paid a tax imposed
on the shareholder in an amount equal to the shareholder's pro rata share of any net income
tax paid by the S corporation to another state. For the purposes of the preceding sentence,
the term "net income tax" means any tax imposed on or measured by a corporation's net
income.
(h) For the purposes of this subdivision, a resident partner of an entity taxed as a
partnership under the Internal Revenue Code must be considered to have paid a tax imposed
on the partner in an amount equal to the partner's pro rata share of any net income tax paid
by the partnership to another state. For purposes of the preceding sentence, the term "net
income" tax means any tax imposed on or measured by a partnership's net income.
(i) For the purposes of this subdivision, "another state":
(1) includes:
(i) the District of Columbia; and
(ii) a province or territory of Canada; but
(2) excludes Puerto Rico and the several territories organized by Congress.
(j) The limitations on the credit in paragraphs (b), (c), and (d), are imposed on a state
by state basis.
(k) For a tax imposed by a province or territory of Canada, the tax for purposes of this
subdivision is the excess of the tax over the amount of the foreign tax credit allowed under
section 27 of the Internal Revenue Code. In determining the amount of the foreign tax credit
allowed, the net income taxes imposed by Canada on the income are deducted first. Any
remaining amount of the allowable foreign tax credit reduces the provincial or territorial
tax that qualifies for the credit under this subdivision.
(l)(1) The credit allowed to a qualifying individual under this section for tax paid to a
qualifying state equals the credit calculated under paragraphs (b) and (d), plus the amount
calculated by multiplying:
(i) the difference between the preliminary credit and the credit calculated under paragraphs
(b) and (d), by
(ii) the ratio derived by dividing the income subject to tax in the qualifying state that
consists of compensation for performance of personal or professional services by the total
amount of income subject to tax in the qualifying state.
(2) If the amount of the credit that a qualifying individual is eligible to receive under
clause (1) for tax paid to a qualifying state exceeds the tax due under this chapter before
the application of the credit calculated under clause (1), the commissioner shall refund the
excess to the qualifying individual. An amount sufficient to pay the refunds required by this
subdivision is appropriated to the commissioner from the general fund.
(3) For purposes of this paragraph, "preliminary credit" means the credit that a qualifying
individual is eligible to receive under paragraphs (b) and (d) for tax paid to a qualifying
state without regard to the limitation in paragraph (d), clause (2); "qualifying individual"
means a Minnesota resident under section 290.01, subdivision 7, paragraph (a), who received
compensation during the taxable year for the performance of personal or professional services
within a qualifying state; and "qualifying state" means a state with which an agreement
under section 290.081 is not in effect for the taxable year but was in effect for a taxable
year beginning before January 1, 2010.
new text begin
(m) An entity making an election to be taxed as a C-option corporation under section
289A.08, subdivision 7a, may claim a credit for the amount of any net income tax paid to
another state on a composite return filed with that state on behalf of its Minnesota resident
shareholders or partners. For purposes of the preceding sentence, "net income tax" means
any tax imposed on or measured by net income.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for an election made in taxable years
beginning after December 31, 2018.
new text end
Sec. 19.
Minnesota Statutes 2018, section 290.0674, subdivision 1, is amended to read:
Subdivision 1.
Credit allowed.
new text begin(a) new text endAn individual is allowed a credit against the tax
imposed by this chapter in an amount equal to 75 percent of the amount paid for
education-related expenses for a qualifying childnew text begin in a prekindergarten educational program
ornew text end in kindergarten through grade 12.
new text begin (b)new text end For purposes of this section, "education-related expenses" means:
(1) fees or tuition for instruction by an instructor under section 120A.22, subdivision
10, clause (1), (2), (3), (4), or (5), or a member of the Minnesota Music Teachers Association,
and who is not a lineal ancestor or sibling of the dependent for instruction outside the regular
school day or school year, including tutoring, driver's education offered as part of school
curriculum, regardless of whether it is taken from a public or private entity or summer
camps, in grade or age appropriate curricula that supplement curricula and instruction
available during the regular school year, that assists a dependent to improve knowledge of
core curriculum areas or to expand knowledge and skills under the required academic
standards under section 120B.021, subdivision 1, and the elective standard under section
120B.022, subdivision 1, clause (2), and that do not include the teaching of religious tenets,
doctrines, or worship, the purpose of which is to instill such tenets, doctrines, or worship;
(2) expenses for textbooks, including books and other instructional materials and
equipment purchased or leased for use in elementary and secondary schools in teaching
only those subjects legally and commonly taught in public elementary and secondary schools
in this state. "Textbooks" does not include instructional books and materials used in the
teaching of religious tenets, doctrines, or worship, the purpose of which is to instill such
tenets, doctrines, or worship, nor does it include books or materials for extracurricular
activities including sporting events, musical or dramatic events, speech activities, driver's
education, or similar programs;
(3) a maximum expense of $200 per family for personal computer hardware, excluding
single purpose processors, and educational software that assists a dependent to improve
knowledge of core curriculum areas or to expand knowledge and skills under the required
academic standards under section 120B.021, subdivision 1, and the elective standard under
section 120B.022, subdivision 1, clause (2), purchased for use in the taxpayer's home and
not used in a trade or business regardless of whether the computer is required by the
dependent's school; deleted text beginand
deleted text end
(4) the amount paid to others for transportation of a qualifying child attending an
elementary or secondary school situated in Minnesota, North Dakota, South Dakota, Iowa,
or Wisconsin, wherein a resident of this state may legally fulfill the state's compulsory
attendance laws, which is not operated for profit, and which adheres to the provisions of
the Civil Rights Act of 1964 and chapter 363A. Amounts under this clause exclude any
expense the taxpayer incurred in using the taxpayer's or the qualifying child's vehicledeleted text begin.deleted text endnew text begin; and
new text end
new text begin
(5) fees charged for enrollment in a prekindergarten educational program, to the extent
not used to claim the credit under section 290.067.
new text end
new text begin (c) new text endFor purposes of this section, "qualifying child" has the meaning given in section
32(c)(3) of the Internal Revenue Code.
new text begin
(d) For purposes of this section, "prekindergarten educational program" means:
new text end
new text begin
(1) prekindergarten programs established by a school district under chapter 124D;
new text end
new text begin
(2) preschools, nursery schools, and early childhood development programs licensed by
the Department of Human Services and accredited by the National Association for the
Education of Young Children or National Early Childhood Program Accreditation;
new text end
new text begin
(3) Montessori programs affiliated with or accredited by the American Montessori
Society or American Montessori International; and
new text end
new text begin
(4) child care programs provided by family day care providers holding a current early
childhood development credential approved by the commissioner of human services.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2019.
new text end
Sec. 20.
Minnesota Statutes 2018, section 290.0674, subdivision 2, is amended to read:
Subd. 2.
Limitations.
(a) For claimants with income not greater than deleted text begin$33,500deleted text endnew text begin $39,000new text end,
the maximum credit allowed for a family is $1,000 multiplied by the number of qualifying
children in deleted text beginkindergartendeleted text end new text beginprekindergarten new text endthrough grade 12 in the family. The maximum
credit for families with one qualifying child in deleted text beginkindergartendeleted text end new text beginprekindergarten new text endthrough grade
12 is reduced by $1 for each $4 of deleted text beginhouseholddeleted text end income over deleted text begin$33,500deleted text endnew text begin $39,000new text end, and the
maximum credit for families with two or more qualifying children in deleted text beginkindergartendeleted text end
new text begin prekindergarten new text endthrough grade 12 is reduced by $2 for each $4 of deleted text beginhouseholddeleted text end income over
deleted text begin $33,500deleted text endnew text begin $39,000new text end, but in no case is the credit less than zero.
(b) In the case of a married claimant, a credit is not allowed unless a joint income tax
return is filed.
(c) For a nonresident or part-year resident, the credit determined under subdivision 1
and the maximum credit amount in paragraph (a) must be allocated using the percentage
calculated in section 290.06, subdivision 2c, paragraph (e).
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2019.
new text end
Sec. 21.
Minnesota Statutes 2018, section 290.0674, is amended by adding a subdivision
to read:
new text begin Subd. 2b. new text end
new text begin Inflation adjustment. new text end
new text begin
The commissioner shall annually adjust the income
amounts in subdivision 2, paragraph (a), as provided in section 270C.22. The statutory year
is taxable year 2020.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for adjustments beginning with taxable
years beginning after December 31, 2020.
new text end
Sec. 22.
new text begin
[290.0683] MINNESOTA HOUSING TAX CREDIT PROGRAM;
DEFINITIONS.
new text end
new text begin
(a) For the purposes of this section, the following terms have the meanings given.
new text end
new text begin
(b) "Agency" means the Minnesota Housing Finance Agency.
new text end
new text begin
(c) "Minnesota housing tax credit contribution fund" means the fund established in
section 462A.40.
new text end
new text begin
(d) "Qualified project" means a project that qualifies for a grant or loan under section
462A.40, subdivision 2.
new text end
new text begin
(e) "Taxpayer" means a taxpayer as defined in section 290.01, subdivision 6, or a taxpayer
as defined in section 297I.01, subdivision 16.
new text end
Sec. 23.
new text begin
[290.0693] EQUITY AND OPPORTUNITY IN EDUCATION TAX CREDIT.
new text end
new text begin Subdivision 1. new text end
new text begin Definitions. new text end
new text begin
(a) For purposes of this section, the following terms have
the meanings given.
new text end
new text begin
(b) "Eligible student" means a student who:
new text end
new text begin
(1) resides in Minnesota;
new text end
new text begin
(2) is either:
new text end
new text begin
(i) a member of a household that has total annual income during the year prior to initial
receipt of a qualified scholarship or a qualified transportation scholarship, without
consideration of the benefits under this program, that does not exceed an amount equal to
two times the income standard used to qualify for a reduced-price meal under the National
School Lunch Program; or
new text end
new text begin
(ii) is a child with a disability as defined in section 125A.02; and
new text end
new text begin
(3) meets one of the following criteria:
new text end
new text begin
(i) attended a school, as defined in section 120A.22, subdivision 4, in the semester
preceding initial receipt of a qualified scholarship or a qualified transportation scholarship;
new text end
new text begin
(ii) is younger than age seven and not enrolled in kindergarten or first grade in the
semester preceding initial receipt of a qualified scholarship or a qualified transportation
scholarship;
new text end
new text begin
(iii) previously received a qualified scholarship or a qualified transportation scholarship
under this section; or
new text end
new text begin
(iv) lived in Minnesota for less than a year prior to initial receipt of a qualified scholarship
or a qualified transportation scholarship.
new text end
new text begin
(c) "Equity and opportunity in education donation" means a donation to a qualified public
school foundation or to a qualified foundation that awards qualified scholarships, awards
qualified transportation scholarships, or makes qualified grants.
new text end
new text begin
(d) "Household" means household as used to determine eligibility under the National
School Lunch Program.
new text end
new text begin
(e) "National School Lunch Program" means the program in United States Code, title
42, section 1758.
new text end
new text begin
(f) "Qualified charter school" means a charter elementary or secondary school in
Minnesota at which at least 30 percent of students qualify for a free or reduced-price meal
under the National School Lunch Program.
new text end
new text begin
(g) "Qualified school" means a school operated in Minnesota that is a nonpublic
elementary or secondary school in Minnesota wherein a resident may legally fulfill the
state's compulsory attendance laws that:
new text end
new text begin
(1) is not operated for profit;
new text end
new text begin
(2) adheres to the provisions of United States Code, title 42, section 1981, and Minnesota
Statutes, chapter 363A;
new text end
new text begin
(3) administers the Minnesota Comprehensive Assessments or a norm-referenced test
in reading and math approved by a qualified foundation to all students in grades 3 to 8 and
once in high school; and
new text end
new text begin
(4) reports annual student performance on the test on the school's website, including the
number of students who opt out of the test, the aggregate test results, and the test results
disaggregated by student category listed in section 120B.31, subdivision 4, unless the cell
count data is insufficient to protect student identity.
new text end
new text begin
(h) "Qualified foundation" means a nonprofit organization granted an exemption from
the federal income tax under section 501(c)(3) of the Internal Revenue Code formed for the
primary purpose of granting qualified scholarships or qualified transportation scholarships,
and that has been approved as a qualified foundation by the commissioner of revenue under
subdivision 5.
new text end
new text begin
(i) "Qualified grant" means a grant from a qualified foundation to a qualified charter
school for use in support of the school's mission of educating students in academics, arts,
or athletics, including transportation.
new text end
new text begin
(j) "Qualified public school foundation" means a qualified foundation formed for the
primary purpose of supporting one or more public schools or school districts in Minnesota
in which at least 30 percent of students qualify for a free or reduced-price meal under the
National School Lunch Program.
new text end
new text begin
(k) "Qualified scholarship" means a payment from a qualified foundation to or on behalf
of the parent or guardian of an eligible student for payment of tuition for enrollment in
grades kindergarten through 12 at a qualified school. A qualified scholarship must not
exceed an amount greater than 70 percent of the state average general education revenue
under section 126C.10, subdivision 1, per pupil unit.
new text end
new text begin
(l) "Qualified transportation scholarship" means a payment from a qualified foundation
to or on behalf of a parent or guardian of an eligible student for payment of transportation
to a school, as defined in section 120A.22, subdivision 4. A qualified transportation
scholarship must not exceed an amount greater than 70 percent of the state average general
education revenue under section 126C.10, subdivision 1, per pupil unit.
new text end
new text begin
(m) "Total annual income" means the income measure used to determine eligibility
under the National School Lunch Program in United States Code, title 42, section 1758.
new text end
new text begin Subd. 2. new text end
new text begin Credit allowed. new text end
new text begin
(a) An individual or corporate taxpayer who has been issued
a credit certificate under subdivision 3 is allowed a credit against the tax due under this
chapter equal to 70 percent of the amount donated during the taxable year to the qualified
foundation or qualified public school foundation designated on the taxpayer's credit
certificate. No credit is allowed if the taxpayer designates a specific child as the beneficiary
of the contribution. No credit is allowed to a taxpayer for an equity and opportunity in
education donation made before the taxpayer was issued a credit certificate as provided in
subdivision 3.
new text end
new text begin
(b) The maximum annual credit allowed is:
new text end
new text begin
(1) $21,000 for married joint filers for a one-year donation of $30,000;
new text end
new text begin
(2) $10,500 for other individual filers for a one-year donation of $15,000; and
new text end
new text begin
(3) $105,000 for corporate filers for a one-year donation of $150,000.
new text end
new text begin
(c) A taxpayer must provide a copy of the receipt provided by the qualified foundation
or qualified public school foundation when claiming the credit for the donation if requested
by the commissioner.
new text end
new text begin
(d) The credit is limited to the liability for tax under this chapter, including the tax
imposed by sections 290.0921 and 290.0922.
new text end
new text begin
(e) If the amount of the credit under this subdivision for any taxable year exceeds the
limitations under paragraph (d), the excess is a credit carryover to each of the five succeeding
taxable years. The entire amount of the excess unused credit for the taxable year must be
carried first to the earliest of the taxable years to which the credit may be carried. The
amount of the unused credit that may be added under this paragraph may not exceed the
taxpayer's liability for tax, less the credit for the taxable year. No credit may be carried to
a taxable year more than five years after the taxable year in which the credit was earned.
new text end
new text begin Subd. 3. new text end
new text begin Application for credit certificate. new text end
new text begin
(a) The commissioner must make applications
for tax credits for 2020 available on the department's website by January 1, 2020.
Applications for subsequent years must be made available by January 1 of the taxable year.
new text end
new text begin
(b) A taxpayer must apply to the commissioner for an equity and opportunity in education
tax credit certificate. The application must be in the form and manner specified by the
commissioner and must designate the qualified foundation or qualified public school
foundation to which the taxpayer intends to make a donation. The commissioner must begin
accepting applications for a taxable year on January 1. The commissioner must issue tax
credit certificates under this section on a first-come, first-served basis until the maximum
statewide credit amount has been reached. The certificates must list the qualified foundation
or qualified public school foundation the taxpayer designated on the application. The
maximum statewide credit amount is $26,500,000 per taxable year, excluding any amounts
carried forward from a previous taxable year under subdivision 2.
new text end
new text begin
(c) The commissioner must not issue a tax credit certificate for an amount greater than
the limits in subdivision 2.
new text end
new text begin
(d) The commissioner must not issue a credit certificate for an application that designates
a qualified foundation or qualified public school foundation that the commissioner has
barred from participation as provided in subdivision 5.
new text end
new text begin Subd. 4. new text end
new text begin
Responsibilities of qualified foundations and qualified public school
foundations.
new text end
new text begin
(a) A qualified foundation that awards qualified scholarships or qualified
transportation scholarships must:
new text end
new text begin
(1) award qualified scholarships or qualified transportation scholarships to eligible
students;
new text end
new text begin
(2) not restrict the availability of scholarships to students of one qualified school;
new text end
new text begin
(3) not charge a fee of any kind for a child to be considered for a scholarship;
new text end
new text begin
(4) require a qualified school receiving payment of tuition through a scholarship funded
by contributions qualifying for the tax credit under this section to sign an agreement that it
will not use different admissions standards for a student with a qualified scholarship; and
new text end
new text begin
(5) in awarding scholarships, give priority to a student in a household that has total
annual income during the year prior to initial receipt of a qualified scholarship, without
consideration of the benefits under this program, that does not exceed an amount equal to
two times the income standard used to qualify for a reduced-price meal under the National
School Lunch Program.
new text end
new text begin
(b) An entity that is eligible to be a qualified foundation or qualified public school
foundation must apply to the commissioner by September 15 of the year preceding the year
in which it will first receive equity and opportunity in education donations. The application
must be in the form and manner prescribed by the commissioner. The application must:
new text end
new text begin
(1) demonstrate to the commissioner that the entity has been granted an exemption from
the federal income tax as an organization described in section 501(c)(3) of the Internal
Revenue Code; and
new text end
new text begin
(2) demonstrate the entity's financial accountability by submitting its most recent audited
financial statement prepared by a certified public accountant firm licensed under chapter
326A using the Statements on Auditing Standards issued by the Audit Standards Board of
the American Institute of Certified Public Accountants.
new text end
new text begin
(c) A qualified foundation or qualified public school foundation must provide to taxpayers
who make donations or commitments to donate a receipt or verification on a form approved
by the commissioner.
new text end
new text begin
(d) A qualified foundation that awards qualified scholarships or qualified transportation
scholarships must, in each year it awards qualified scholarships or qualified transportation
scholarships to eligible students to enroll in a qualified school, obtain from the qualified
school documentation that the school:
new text end
new text begin
(1) complies with all health and safety laws or codes that apply to nonpublic schools;
new text end
new text begin
(2) holds a valid occupancy permit if required by its municipality;
new text end
new text begin
(3) certifies that it adheres to the provisions of chapter 363A and United States Code,
title 42, section 1981; and
new text end
new text begin
(4) administers the Minnesota Comprehensive Assessment or a foundation approved
norm-referenced test by providing the foundation a report on student performance on the
test, including the number of students who opt out of the test, the aggregate test results, and
the test results disaggregated by student category listed in section 120B.31, subdivision 4,
unless the cell count data is insufficient to protect student identity.
new text end
new text begin
A qualified foundation must make the documentation available to the commissioner on
request, and report student performance on the Minnesota Comprehensive Assessment or
norm-referenced test, by qualified school, on its website.
new text end
new text begin
(e) A qualified foundation or qualified public school foundation must, by June 1 of each
year following a year in which it receives donations, provide the following information to
the commissioner:
new text end
new text begin
(1) financial information that demonstrates the financial viability of the qualified
foundation or qualified public school foundation;
new text end
new text begin
(2) documentation that it has conducted criminal background checks on all of its
employees and board members and has excluded from employment or governance any
individuals who might reasonably pose a risk to the appropriate use of contributed funds;
new text end
new text begin
(3) consistent with paragraph (f), document that it has used amounts received as donations
to provide qualified scholarships, to provide qualified transportation scholarships, to make
qualified grants, or in support of the mission of one or more public schools or school districts
of educating students in academics, arts, or athletics, including transportation within one
calendar year of the calendar year in which it received the donation;
new text end
new text begin
(4) if the qualified foundation awards qualified scholarships or qualified transportation
scholarships, a list of qualified schools that enrolled eligible students to whom the qualified
foundation awarded qualified scholarships;
new text end
new text begin
(5) if the qualified foundation makes qualified grants, a list of qualified charter schools
to which the qualified foundation made qualified grants;
new text end
new text begin
(6) if the qualified foundation is a qualified public school foundation, a list of expenditures
made in support of the mission of one or more public schools or school districts of educating
students in academics, arts, or athletics, including transportation; and
new text end
new text begin
(7) the following information prepared by a certified public accountant regarding
donations received in the previous calendar year:
new text end
new text begin
(i) the total number and total dollar amount of donations received from taxpayers;
new text end
new text begin
(ii) the dollar amount of donations used for administrative expenses, as allowed by
paragraph (f);
new text end
new text begin
(iii) if the qualified foundation awarded qualified scholarships, the total number and
dollar amount of qualified scholarships awarded;
new text end
new text begin
(iv) if the qualified foundation awarded qualified transportation scholarships, the total
number and dollar amount of qualified transportation scholarships awarded;
new text end
new text begin
(v) if the qualified foundation made qualified grants, the total number and dollar amount
of qualified grants made; and
new text end
new text begin
(vi) if the qualified foundation is a qualified public school foundation, the total number
and dollar amount of expenditures made in support of the mission of one or more public
schools or school districts of educating students in academics, arts, or athletics, including
transportation.
new text end
new text begin
(f) The qualified foundation or qualified public school foundation may use up to five
percent of the amounts received as donations for reasonable administrative expenses,
including but not limited to fund-raising, scholarship tracking, and reporting requirements.
new text end
new text begin Subd. 5. new text end
new text begin Responsibilities of commissioner. new text end
new text begin
(a) The commissioner must make
applications for an entity to be approved as a qualified foundation or qualified public school
foundation for a taxable year available on the department's website by August 1 of the year
preceding the taxable year. The commissioner must approve an application that provides
the documentation required in subdivision 4, paragraph (b), clauses (1) and (2), within 60
days of receiving the application. The commissioner must notify a qualified foundation or
qualified public school foundation that provides incomplete documentation and the foundation
may resubmit its application within 30 days.
new text end
new text begin
(b) By November 15 of each year, the commissioner must post on the department's
website the names and addresses of qualified foundations and qualified public school
foundations for the next taxable year. The commissioner must regularly update the names
and addresses of any qualified foundations or qualified public school foundations that have
been barred from participating in the program.
new text end
new text begin
(c) The commissioner must prescribe a standardized format for a receipt to be issued by
a qualified foundation or qualified public school foundation to a taxpayer to indicate the
value of a donation received and of a commitment to make a donation.
new text end
new text begin
(d) The commissioner must prescribe a standardized format for qualified foundations
and qualified public school foundations to report the information required under subdivision
4, paragraph (e).
new text end
new text begin
(e) The commissioner may conduct either a financial review or audit of a qualified
foundation or qualified public school foundation upon finding evidence of fraud or
misreporting. If the commissioner determines that the qualified foundation or qualified
public school foundation committed fraud or intentionally misreported information, the
qualified foundation is barred from further program participation.
new text end
new text begin
(f) If a qualified foundation or qualified public school foundation fails to submit the
documentation required under subdivision 4, paragraph (c), by June 1, the commissioner
must notify the qualified foundation or qualified public school foundation by July 1. A
qualified foundation that fails to submit the required information by August 1 is barred from
participation for the next taxable year.
new text end
new text begin
(g) If a qualified foundation or qualified public school foundation fails to comply with
the requirements of subdivision 4, paragraph (c), the commissioner must by September 1
notify the qualified foundation that it has until November 1 to document that it has remedied
its noncompliance. A qualified foundation or qualified public school foundation that fails
to document that it has remedied its noncompliance by November 1 is barred from
participation for the next taxable year.
new text end
new text begin
(h) A qualified foundation or qualified public school foundation barred under paragraph
(f) or (g) may become eligible to participate by submitting the required information in future
years.
new text end
new text begin Subd. 6. new text end
new text begin Special education services. new text end
new text begin
A student's receipt of a qualified scholarship or
qualified transportation scholarship does not affect the student's eligibility for instruction
and service under chapter 125A or otherwise affect the student's status under federal special
education laws.
new text end
new text begin Subd. 7. new text end
new text begin Mandatory inclusion for people with disabilities. new text end
new text begin
No otherwise qualified
individual with a disability, as defined in Minnesota Statutes, shall, solely by reason of the
individual's disability, be excluded from the participation in, be denied the benefits of, or
be subjected to discrimination under any program or activity receiving funding from tax
credits defined within this section.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment for
donations made and credits allowed in taxable years beginning after December 31, 2019.
new text end
Sec. 24.
Minnesota Statutes 2018, section 290.0921, subdivision 3, is amended to read:
Subd. 3.
Alternative minimum taxable income.
"Alternative minimum taxable income"
is Minnesota net income as defined in section 290.01, subdivision 19, and includes the
adjustments and tax preference items in sections 56, 57, 58, and 59(d), (e), (f), and (h) of
the Internal Revenue Code. If a corporation files a separate company Minnesota tax return,
the minimum tax must be computed on a separate company basis. If a corporation is part
of a tax group filing a unitary return, the minimum tax must be computed on a unitary basis.
The following adjustments must be made.
(1) The portion of the depreciation deduction allowed for federal income tax purposes
under section 168(k) of the Internal Revenue Code that is required as an addition under
section 290.0133, subdivision 11, is disallowed in determining alternative minimum taxable
income.
(2) The subtraction for depreciation allowed under section 290.0134, subdivision 13, is
allowed as a depreciation deduction in determining alternative minimum taxable income.
(3) The alternative tax net operating loss deduction under sections 56(a)(4) and 56(d)
of the Internal Revenue Code does not apply.
(4) The special rule for certain dividends under section 56(g)(4)(C)(ii) of the Internal
Revenue Code does not apply.
(5) The tax preference for depletion under section 57(a)(1) of the Internal Revenue Code
does not apply.
(6) The tax preference for tax exempt interest under section 57(a)(5) of the Internal
Revenue Code does not apply.
(7) The tax preference for charitable contributions of appreciated property under section
57(a)(6) of the Internal Revenue Code does not apply.
(8) For purposes of calculating the adjustment for adjusted current earnings in section
56(g) of the Internal Revenue Code, the term "alternative minimum taxable income" as it
is used in section 56(g) of the Internal Revenue Code, means alternative minimum taxable
income as defined in this subdivision, determined without regard to the adjustment for
adjusted current earnings in section 56(g) of the Internal Revenue Code.
(9) For purposes of determining the amount of adjusted current earnings under section
56(g)(3) of the Internal Revenue Code, no adjustment shall be made under section 56(g)(4)
of the Internal Revenue Code with respect to (i) the amount of foreign dividend gross-up
subtracted as provided in section 290.0134, subdivision 2, or (ii) the amount of refunds of
income, excise, or franchise taxes subtracted as provided in section 290.0134, subdivision
8.
(10) Alternative minimum taxable income excludes the income from operating in a job
opportunity building zone as provided under section 469.317.
new text begin
(11) The subtraction for disallowed section 280E expenses of medical cannabis
manufacturers allowed under section 290.0134, subdivision 19, is allowed as a deduction
in determining alternative minimum taxable income.
new text end
Items of tax preference must not be reduced below zero as a result of the modifications
in this subdivision.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2018.
new text end
Sec. 25.
Minnesota Statutes 2018, section 290.17, subdivision 4, is amended to read:
Subd. 4.
Unitary business principle.
(a) If a trade or business conducted wholly within
this state or partly within and partly without this state is part of a unitary business, the entire
income of the unitary business is subject to apportionment pursuant to section 290.191.
Notwithstanding subdivision 2, paragraph (c), none of the income of a unitary business is
considered to be derived from any particular source and none may be allocated to a particular
place except as provided by the applicable apportionment formula. The provisions of this
subdivision do not apply to business income subject to subdivision 5, income of an insurance
company, or income of an investment company determined under section 290.36.
(b) The term "unitary business" means business activities or operations which result in
a flow of value between them. The term may be applied within a single legal entity or
between multiple entities and without regard to whether each entity is a sole proprietorship,
a corporation, a partnership or a trust.
(c) Unity is presumed whenever there is unity of ownership, operation, and use, evidenced
by centralized management or executive force, centralized purchasing, advertising,
accounting, or other controlled interaction, but the absence of these centralized activities
will not necessarily evidence a nonunitary business. Unity is also presumed when business
activities or operations are of mutual benefit, dependent upon or contributory to one another,
either individually or as a group.
(d) Where a business operation conducted in Minnesota is owned by a business entity
that carries on business activity outside the state different in kind from that conducted within
this state, and the other business is conducted entirely outside the state, it is presumed that
the two business operations are unitary in nature, interrelated, connected, and interdependent
unless it can be shown to the contrary.
(e) Unity of ownership does not exist when two or more corporations are involved unless
more than 50 percent of the voting stock of each corporation is directly or indirectly owned
by a common owner or by common owners, either corporate or noncorporate, or by one or
more of the member corporations of the group. For this purpose, the term "voting stock"
shall include membership interests of mutual insurance holding companies formed under
section 66A.40.
(f) The net income and apportionment factors under section 290.191 or 290.20 of foreign
corporations and other foreign entitiesnew text begin, but excluding a disqualified captive insurance
company,new text end which are part of a unitary business shall not be included in the net income or
the apportionment factors of the unitary business; except that the income and apportionment
factors of a foreign entity, other than an entity treated as a C corporation for federal income
tax purposes, that are included in the federal taxable income, as defined in section 63 of the
Internal Revenue Code as amended through the date named in section 290.01, subdivision
19, of a domestic corporation, domestic entity, or individual must be included in determining
net income and the factors to be used in the apportionment of net income pursuant to section
290.191 or 290.20. A foreign corporation or other foreign entity which is not included on
a combined report and which is required to file a return under this chapter shall file on a
separate return basis.
(g) For purposes of determining the net income of a unitary business and the factors to
be used in the apportionment of net income pursuant to section 290.191 or 290.20, there
must be included only the income and apportionment factors of domestic corporations or
other domestic entities that are determined to be part of the unitary business pursuant to this
subdivision, notwithstanding that foreign corporations or other foreign entities might be
included in the unitary business; except that the income and apportionment factors of a
foreign entity, other than an entity treated as a C corporation for federal income tax purposes,
that is included in the federal taxable income, as defined in section 63 of the Internal Revenue
Code as amended through the date named in section 290.01, subdivision 19, of a domestic
corporation, domestic entity, or individual must be included in determining net income and
the factors to be used in the apportionment of net income pursuant to section 290.191 or
290.20.
(h) Each corporation or other entity, except a sole proprietorship, that is part of a unitary
business must file combined reports as the commissioner determines. On the reports, all
intercompany transactions between entities included pursuant to paragraph (g) must be
eliminated and the entire net income of the unitary business determined in accordance with
this subdivision is apportioned among the entities by using each entity's Minnesota factors
for apportionment purposes in the numerators of the apportionment formula and the total
factors for apportionment purposes of all entities included pursuant to paragraph (g) in the
denominators of the apportionment formula. Except as otherwise provided by paragraph
(f), all sales of the unitary business made within this state pursuant to section 290.191 or
290.20 must be included on the combined report of a corporation or other entity that is a
member of the unitary business and is subject to the jurisdiction of this state to impose tax
under this chapter.
(i) If a corporation has been divested from a unitary business and is included in a
combined report for a fractional part of the common accounting period of the combined
report:
(1) its income includable in the combined report is its income incurred for that part of
the year determined by proration or separate accounting; and
(2) its sales, property, and payroll included in the apportionment formula must be prorated
or accounted for separately.
(j) For purposes of this subdivision, "insurance company" means an insurance company,
as defined in section 290.01, subdivision 5b, that isdeleted text begin:
deleted text end
deleted text begin
(1) licensed to engage in the business of insurance in Minnesota pursuant to chapter
60A; or
deleted text end
deleted text begin
(2) domiciled and licensed to engage in the business of insurance in another state or
country that imposes retaliatory taxes, fines, deposits, penalties, licenses, or fees and that
does not grant, on a reciprocal basis, exemption from such retaliatory taxes to insurance
companies or their agents domiciled in Minnesota.
deleted text end
deleted text begin (k) For purposes of this subdivision, "retaliatory taxes" means taxes imposed on insurance
companies organized in another state or country that result from the fact that an insurance
company organized in the taxing jurisdiction and doing business in the other jurisdiction is
subject to taxes, fines, deposits, penalties, licenses, or fees in an amount exceeding that
imposed by the taxing jurisdiction upon an insurance company organized in the other state
or country and doing business to the same extent in the taxing jurisdictiondeleted text endnew text begin not a disqualified
captive insurance companynew 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, 2016.
new text end
Sec. 26.
Minnesota Statutes 2018, section 290.92, subdivision 4b, is amended to read:
Subd. 4b.
Withholding by partnerships.
(a) A partnership shall deduct and withhold
a tax as provided in paragraph (b) for nonresident individual partners based on their
distributive shares of partnership income for a taxable year of the partnership.
(b) The amount of tax withheld is determined by multiplying the partner's distributive
share allocable to Minnesota under section 290.17, paid or credited during the taxable year
by the highest rate used to determine the income tax liability for an individual under section
290.06, subdivision 2c, except that the amount of tax withheld may be determined by the
commissioner if the partner submits a withholding exemption certificate under subdivision
5.
(c) The commissioner may reduce or abate the tax withheld under this subdivision if the
partnership had reasonable cause to believe that no tax was due under this section.
(d) Notwithstanding paragraph (a), a partnership is not required to deduct and withhold
tax for a nonresident partner if:
(1) the partner elects to have the tax due paid as part of the partnership's composite return
under section 289A.08, subdivision 7;
(2) the partner has Minnesota assignable federal adjusted gross income from the
partnership of less than $1,000; or
(3) the partnership is liquidated or terminated, the income was generated by a transaction
related to the termination or liquidation, and no cash or other property was distributed in
the current or prior taxable year;
(4) the distributive shares of partnership income are attributable to:
(i) income required to be recognized because of discharge of indebtedness;
(ii) income recognized because of a sale, exchange, or other disposition of real estate,
depreciable property, or property described in section 179 of the Internal Revenue Code;
or
(iii) income recognized on the sale, exchange, or other disposition of any property that
has been the subject of a basis reduction pursuant to section 108, 734, 743, 754, or 1017 of
the Internal Revenue Code
to the extent that the income does not include cash received or receivable or, if there is cash
received or receivable, to the extent that the cash is required to be used to pay indebtedness
by the partnership or a secured debt on partnership property; deleted text beginor
deleted text end
(5) the partnership is a publicly traded partnership, as defined in section 7704(b) of the
Internal Revenue Codenew text begin; or
new text end
new text begin (6) the partnership has elected to be taxed as a C-option corporation under section
289A.08, subdivision 7anew text end.
(e) For purposes of sections 270C.60, 289A.09, subdivision 2, 289A.20, subdivision 2,
paragraph (c), 289A.50, 289A.56, 289A.60, and 289A.63, a partnership is considered an
employer.
(f) To the extent that income is exempt from withholding under paragraph (d), clause
(4), the commissioner has a lien in an amount up to the amount that would be required to
be withheld with respect to the income of the partner attributable to the partnership interest,
but for the application of paragraph (d), clause (4). The lien arises under section 270C.63
from the date of assessment of the tax against the partner, and attaches to that partner's share
of the profits and any other money due or to become due to that partner in respect of the
partnership. Notice of the lien may be sent by mail to the partnership, without the necessity
for recording the lien. The notice has the force and effect of a levy under section 270C.67,
and is enforceable against the partnership in the manner provided by that section. Upon
payment in full of the liability subsequent to the notice of lien, the partnership must be
notified that the lien has been satisfied.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for an election made in taxable years
beginning after December 31, 2018.
new text end
Sec. 27.
Minnesota Statutes 2018, section 290.92, subdivision 4c, is amended to read:
Subd. 4c.
Withholding by S corporations.
(a) A corporation having a valid election in
effect under section 290.9725 shall deduct and withhold a tax as provided in paragraph (b)
for nonresident individual shareholders their share of the corporation's income for the taxable
year.
(b) The amount of tax withheld is determined by multiplying the amount of income
allocable to Minnesota under section 290.17 by the highest rate used to determine the income
tax liability of an individual under section 290.06, subdivision 2c, except that the amount
of tax withheld may be determined by the commissioner if the shareholder submits a
withholding exemption certificate under subdivision 5.
(c) Notwithstanding paragraph (a), a corporation is not required to deduct and withhold
tax for a nonresident shareholder, if:
(1) the shareholder elects to have the tax due paid as part of the corporation's composite
return under section 289A.08, subdivision 7;
(2) the shareholder has Minnesota assignable federal adjusted gross income from the
corporation of less than $1,000; deleted text beginor
deleted text end
(3) the corporation is liquidated or terminated, the income was generated by a transaction
related to the termination or liquidation, and no cash or other property was distributed in
the current or prior taxable yearnew text begin; or
new text end
new text begin (4) the S-corporation has elected to be taxed as a C-option corporation under section
289A.08, subdivision 7anew text end.
(d) For purposes of sections 270C.60, 289A.09, subdivision 2, 289A.20, subdivision 2,
paragraph (c), 289A.50, 289A.56, 289A.60, and 289A.63, a corporation is considered an
employer.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for an election made in taxable years
beginning after December 31, 2018.
new text end
Sec. 28.
Minnesota Statutes 2018, section 291.03, subdivision 9, is amended to read:
Subd. 9.
Qualified small business property.
Property satisfying all of the following
requirements is qualified small business property:
(1) The value of the property was included in the federal adjusted taxable estate.
(2) The property consists of the assets of a trade or business or shares of stock or other
ownership interests in a corporation or other entity engaged in a trade or business. Shares
of stock in a corporation or an ownership interest in another type of entity do not qualify
under this subdivision if the shares or ownership interests are traded on a public stock
exchange at any time during the three-year period ending on the decedent's date of death.
For purposes of this subdivision, an ownership interest includes the interest the decedent is
deemed to own under sections 2036, 2037, deleted text beginanddeleted text end 2038new text begin, 2040, or 2044new text end of the Internal Revenue
Code.
(3) During the taxable year that ended before the decedent's death, the trade or business
must not have been a passive activity within the meaning of section 469(c) of the Internal
Revenue Code, and the decedent or the decedent's spouse must have materially participated
in the trade or business within the meaning of section 469(h) of the Internal Revenue Code,
excluding section 469(h)(3) of the Internal Revenue Code and any other provision provided
by United States Treasury Department regulation that substitutes material participation in
prior taxable years for material participation in the taxable year that ended before the
decedent's death.
(4) The gross annual sales of the trade or business were $10,000,000 or less for the last
taxable year that ended before the date of the death of the decedent.
(5) The property does not include:
(i) cash;
(ii) cash equivalents;
(iii) publicly traded securities; or
(iv) any assets not used in the operation of the trade or business.
(6) For property consisting of shares of stock or other ownership interests in an entity,
the value of items described in clause (5) must be excluded in the valuation of the decedent's
interest in the entity.
(7) The decedentnew text begin or the decedent's spousenew text end continuously owned the property,new text begin or an
undivided or joint interest in the property,new text end including property the decedentnew text begin or the decedent's
spousenew text end is deemed to own under sections 2036, 2037, deleted text beginanddeleted text end 2038new text begin, 2040, or 2044new text end of the Internal
Revenue Code,new text begin or under subdivision 1d,new text end for the three-year period ending on the date of
death of the decedent. In the case of a sole proprietor, if the property replaced similar property
within the three-year period, the replacement property will be treated as having been owned
for the three-year period ending on the date of death of the decedent.new text begin For the purposes of
the three-year holding period under this clause, any ownership by the decedent's spouse,
whether the spouse predeceases or survives the decedent, is attributed to the decedent.
new text end
(8) For three years following the date of death of the decedent, the trade or business is
not a passive activity within the meaning of section 469(c) of the Internal Revenue Code,
and a family member materially participates in the operation of the trade or business within
the meaning of section 469(h) of the Internal Revenue Code, excluding section 469(h)(3)
of the Internal Revenue Code and any other provision provided by United States Treasury
Department regulation that substitutes material participation in prior taxable years for
material participation in the three years following the date of death of the decedent.
(9) The estate and the qualified heir elect to treat the property as qualified small business
property and agree, in the form prescribed by the commissioner, to pay the recapture tax
under subdivision 11, if applicable.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for estates of decedents
dying after December 31, 2017.
new text end
Sec. 29.
Minnesota Statutes 2018, section 291.03, subdivision 10, is amended to read:
Subd. 10.
Qualified farm property.
Property satisfying all of the following requirements
is qualified farm property:
(1) The value of the property was included in the federal adjusted taxable estate.
(2) The property consists of agricultural land and is owned by a person or entity that is
either not subject to or is in compliance with section 500.24.
(3) For property taxes payable in the taxable year of the decedent's death, the property
is classified as class 2a property under section 273.13, subdivision 23, and is classified as
agricultural homestead, agricultural relative homestead, or special agricultural homestead
under section 273.124.
(4) The decedentnew text begin or the decedent's spousenew text end continuously owned the property,new text begin or an
undivided or joint interest in the property,new text end including property the decedentnew text begin or the decedent's
spousenew text end is deemed to own under sections 2036, 2037, deleted text beginanddeleted text end 2038new text begin, 2040, or 2044new text end of the Internal
Revenue Code,new text begin or under subdivision 1d,new text end for the three-year period ending on the date of
death of the decedent either by ownership of the agricultural land or pursuant to holding an
interest in an entity that is not subject to or is in compliance with section 500.24.new text begin For the
purposes of the three-year holding period under this clause, any ownership by the decedent's
spouse, whether the spouse predeceases or survives the decedent, is attributed to the decedent.
new text end
(5) The property is classified for property tax purposes as class 2a property under section
273.13, subdivision 23, for three years following the date of death of the decedent.
(6) The estate and the qualified heir elect to treat the property as qualified farm property
and agree, in a form prescribed by the commissioner, to pay the recapture tax under
subdivision 11, if applicable.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for estates of decedents
dying after December 31, 2017.
new text end
Sec. 30.
new text begin
[462A.40] MINNESOTA HOUSING TAX CREDIT CONTRIBUTION
FUND.
new text end
new text begin Subdivision 1. new text end
new text begin Fund created. new text end
new text begin
If a Minnesota housing tax credit is established, the
Minnesota housing tax credit contribution fund is created to be a revolving fund at the
agency and administered by the commissioner. Amounts contributed to the fund are
appropriated to the commissioner. The commissioner may use the amounts appropriated to
direct disbursements from the fund as loans or grants to eligible recipients.
new text end
new text begin Subd. 2. new text end
new text begin Use of funds; grant and loan program. new text end
new text begin
(a) The commissioner may award
grants and loans to be used for multifamily and single family developments for persons and
families of low and moderate income, or developments for persons experiencing
homelessness, including youth. Allowable use of the funds include: gap financing, as defined
in section 462A.33, subdivision 1, new construction, acquisition, rehabilitation, demolition
or removal of existing structures, construction financing, permanent financing, interest rate
reduction, and refinancing.
new text end
new text begin
(b) The commissioner may give preference for grants and loans to comparable proposals
that include regulatory changes or waivers that result in identifiable cost avoidance or cost
reductions, including but not limited to increased density, flexibility in site development
standards, or zoning code requirements.
new text end
new text begin
(c) To the extent practicable, grants and loans shall be made so that an approximately
equal number of housing units are financed in the metropolitan area, as defined in section
473.121, subdivision 2, and in greater Minnesota.
new text end
new text begin
(d) The commissioner shall set aside 50 percent of the financing under this section for
households at or below the greater of 50 percent of state or area median income. If by June
1 each year the commissioner does not receive requests to use all of the financing set aside
under this paragraph, the commissioner may use any remaining financing for other projects
eligible under this section.
new text end
new text begin Subd. 3. new text end
new text begin Eligible recipients. new text end
new text begin
(a) The commissioner may award grants or loans to a city,
a federally recognized American Indian tribe or subdivision located in Minnesota, a tribal
housing corporation, a private developer, a nonprofit organization, a housing and
redevelopment authority under sections 469.001 to 469.047, a public housing authority or
agency authorized by law to exercise any of the powers granted by sections 469.001 to
469.047, or the owner of the housing, excluding individuals who own the housing and are
using it as their domicile.
new text end
new text begin
(b) Eligible recipients must use the funds to serve households that meet the income limits
as provided in section 462A.33, subdivision 5.
new text end
new text begin
(c) For the purpose of this subdivision, "city" has the meaning given it in section 462A.03,
subdivision 21.
new text end
new text begin Subd. 4. new text end
new text begin Recapture. new text end
new text begin
A loan or grant awarded under this section is subject to repayment
or recapture under the guidelines adopted by the commissioner. Any loan or grant that is
repaid or recaptured must be redeposited in the fund.
new text end
new text begin Subd. 5. new text end
new text begin Report. new text end
new text begin
The commissioners of housing finance, revenue, and management and
budget shall report by January 15, 2021, to the chairs and ranking minority members of the
legislative tax committees on: whether a tax credit would stimulate private sector and
individual participation in the development and preservation of affordable housing; to what
extent a tax credit could increase unit production targeted at households at below 50 percent
of area median income; what additional economic activity the tax credit would generate;
and provide a recommendation on the value of the credit.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2019.
new text end
Sec. 31. new text beginSPECIAL WAIVER OF INCOME TAX PENALTIES FOR TAX YEARS
2018 AND 2019.
new text end
new text begin
(a) For taxable years beginning after December 31, 2017, and before January 1, 2020,
no addition to tax is imposed under Minnesota Statutes, section 289A.25, subdivision 2, if
the tax shown on the return for the taxable year or, if no return is filed, the tax, reduced by
the credits allowable, is less than $1,000. This paragraph applies only to taxpayers who
submit a request for a waiver of addition to tax due under Minnesota Statutes, section
289A.25, subdivision 2. The request for waiver must attest that the underpayment of estimated
tax for the taxable year is due to uncertainties in tax planning resulting from the enactment
of Public Law 115-97. The request for waiver must be in a form and manner prescribed by
the commissioner of revenue.
new text end
new text begin
(b) In the case of taxpayers who do not timely submit a request for a waiver under
paragraph (a), the provisions of Minnesota Statutes, section 289A.25, subdivision 4, apply
for taxable years beginning after December 31, 2017, and before January 1, 2020.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 32. new text beginAPPLICATION OF ANGEL TAX CREDIT FOR TAXABLE YEAR 2019.
new text end
new text begin
Applications for (1) certification as a qualified small business, qualified investor, or
qualified fund under Minnesota Statutes, section 116J.8737, subdivisions 2, 3, and 4, and
(2) the credit under Minnesota Statutes, section 116J.8737, subdivision 5, for taxable year
2019 must be made available on the Department of Employment and Economic
Development's website by September 1, 2019. The provisions of Minnesota Statutes, section
116J.8737, generally apply to the taxable year 2019 extension of the credit in sections 1
and 2.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
ARTICLE 3
SALES AND USE TAXES
Section 1.
Minnesota Statutes 2018, section 38.27, is amended by adding a subdivision
to read:
new text begin Subd. 4. new text end
new text begin Use of a portion of county fair revenues. new text end
new text begin
A county agricultural society must
annually determine the amount of sales tax savings attributable to section 297A.70,
subdivision 21. If the county agricultural society owns its own fairgrounds, it must use the
amount equal to the sales tax savings to maintain, improve, or expand society owned
buildings and facilities on the fairgrounds; otherwise it must transfer this amount to the
owner of the fairgrounds. An owner that receives a transfer of money under this subdivision
must use the transferred amount to maintain, improve, and expand entity owned buildings
and facilities on the county fairgrounds.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2019.
new text end
Sec. 2.
Minnesota Statutes 2018, section 289A.20, subdivision 4, is amended to read:
Subd. 4.
Sales and use tax.
(a) The taxes imposed by chapter 297A are due and payable
to the commissioner monthly on or before the 20th day of the month following the month
in which the taxable event occurred, or following another reporting period as the
commissioner prescribes or as allowed under section 289A.18, subdivision 4, paragraph (f)
or (g), except that use taxes due on an annual use tax return as provided under section
289A.11, subdivision 1, are payable by April 15 following the close of the calendar year.
(b) A vendor having a liability of $250,000 or more during a fiscal year ending June 30new text begin,
except a vendor of construction materials as defined in paragraph (e),new text end must remit the June
liability for the next year in the following manner:
(1) Two business days before June 30 of the year, the vendor must remit 81.4 percent
of the estimated June liability to the commissioner.
(2) On or before August 20 of the year, the vendor must pay any additional amount of
tax not remitted in June.
(c) A vendor having a liability of:
(1) $10,000 or more, but less than $250,000 during a fiscal year ending June 30, 2013,
and fiscal years thereafter, must remit by electronic means all liabilities on returns due for
periods beginning in all subsequent calendar years on or before the 20th day of the month
following the month in which the taxable event occurred, or on or before the 20th day of
the month following the month in which the sale is reported under section 289A.18,
subdivision 4; or
(2) $250,000 or more, during a fiscal year ending June 30, 2013, and fiscal years
thereafter, must remit by electronic means all liabilities in the manner provided in paragraph
(a) on returns due for periods beginning in the subsequent calendar year, except for 81.4
percent of the estimated June liability, which is due two business days before June 30. The
remaining amount of the June liability is due on August 20.
(d) Notwithstanding paragraph (b) or (c), a person prohibited by the person's religious
beliefs from paying electronically shall be allowed to remit the payment by mail. The filer
must notify the commissioner of revenue of the intent to pay by mail before doing so on a
form prescribed by the commissioner. No extra fee may be charged to a person making
payment by mail under this paragraph. The payment must be postmarked at least two business
days before the due date for making the payment in order to be considered paid on a timely
basis.
new text begin
(e) For the purposes of paragraph (b), "vendor of construction materials" means a business
that is classified in the following business groups according to the North American Industrial
Classification System:
new text end
new text begin
(1) 3211 - sawmills and wood preservation;
new text end
new text begin
(2) 3212 - veneer, plywood, and wood products manufacturing;
new text end
new text begin
(3) 32191 - millwork manufacturing;
new text end
new text begin
(4) 3273 - cement and concrete product manufacturing; and
new text end
new text begin
(5) 4233 - lumber and other construction materials merchant wholesalers.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2019.
new text end
Sec. 3.
Minnesota Statutes 2018, section 297A.67, is amended by adding a subdivision to
read:
new text begin Subd. 37. new text end
new text begin Ticket purchasing rights to collegiate events. new text end
new text begin
The sale of the privilege of
admission under section 297A.61, subdivision 3, paragraph (g), clause (1), does not include
consideration paid for the right to purchase a ticket to a collegiate athletic event in a preferred
area, and the sale of the right to purchase a ticket is exempt provided that:
new text end
new text begin
(1) the consideration paid for the right to purchase in the preferred area is used entirely
to support student scholarship costs;
new text end
new text begin
(2) the consideration paid for the right to purchase in the preferred area is separately
stated from the admission price; and
new text end
new text begin
(3) the admission price is equal to or greater than the highest priced general admission
ticket for the closest seat not in the preferred area.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2019.
new text end
Sec. 4.
Minnesota Statutes 2018, section 297A.67, is amended by adding a subdivision to
read:
new text begin Subd. 38. new text end
new text begin Certain herbicides. new text end
new text begin
Purchases of herbicides authorized for use pursuant to
an invasive aquatic plant management permit as defined under section 103G.615 are exempt
if purchased by a lakeshore property owner or an association of lakeshore property owners
organized under chapter 317A.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2019.
new text end
Sec. 5.
Minnesota Statutes 2018, section 297A.70, subdivision 10, is amended to read:
Subd. 10.
Nonprofit tickets or admissions.
(a) Tickets or admissions to an event are
exempt if all the gross receipts are recorded as such, in accordance with generally accepted
accounting principles, on the books of one or more organizations whose primary mission
is to provide an opportunity for citizens of the state to participate in the creation, performance,
or appreciation of the arts, and provided that each organization is:
(1) an organization described in section 501(c)(3) of the Internal Revenue Code in which
voluntary contributions make up at least five percent of the organization's annual revenue
in its most recently completed 12-month fiscal year, or in the current year if the organization
has not completed a 12-month fiscal year;
(2) a municipal board that promotes cultural and arts activities; or
(3) the University of Minnesota, a state college and university, or a private nonprofit
college or university provided that the event is held at a facility owned by the educational
institution holding the event.
The exemption only applies if the entire proceeds, after reasonable expenses, are used solely
to provide opportunities for citizens of the state to participate in the creation, performance,
or appreciation of the arts.
(b) Tickets or admissions to the premises of the Minnesota Zoological Garden are exempt,
provided that the exemption under this paragraph does not apply to tickets or admissions
to performances or events held on the premises unless the performance or event is sponsored
and conducted exclusively by the Minnesota Zoological Board or employees of the Minnesota
Zoological Garden.
new text begin
(c) Tickets or admissions to a performance or event on the premises of a tax-exempt
organization under section 501(c)(3) of the Internal Revenue Code are exempt if:
new text end
new text begin
(1) the nonprofit organization was established to preserve Minnesota's rural agricultural
heritage and focuses on educating the public about rural history and how farms in Minnesota
helped to provide food for the nation and the world;
new text end
new text begin
(2) the premises of the nonprofit organization is at least 115 acres;
new text end
new text begin
(3) the performance or event is sponsored and conducted exclusively by volunteers,
employees of the nonprofit organization, or members of the board of directors of the nonprofit
organization; and
new text end
new text begin
(4) the performance or event is consistent with the nonprofit organization's purposes
under section 501(c)(3) of the Internal Revenue Code.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 6.
Minnesota Statutes 2018, section 297A.70, subdivision 20, is amended to read:
Subd. 20.
Ice arenas and rinks.
Sales to organizations that exist primarily for the purpose
of new text beginowning or new text endoperating ice arenas or rinks that are new text begin(1) new text endpart of new text begineither new text endthe Duluth Heritage
Sports Centernew text begin or the David M. Thaler Sports Center;new text end and new text begin(2) new text endare used for youth and high
school programsnew text begin,new text end are exempt if the organization is a private, nonprofit corporation exempt
from federal income taxation under section 501(c)(3) of the Internal Revenue Code.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2019.
new text end
Sec. 7.
Minnesota Statutes 2018, section 297A.70, is amended by adding a subdivision to
read:
new text begin Subd. 21. new text end
new text begin County agricultural society sales at county fairs. new text end
new text begin
Sales by a county
agricultural society during a regularly scheduled county fair are exempt. For purposes of
this subdivision, sales include admissions to and parking at the county fairgrounds,
admissions to separately ticketed events run by the county agricultural society, and
concessions and other sales made by employees or volunteers of the county agricultural
society on the county fairgrounds. This exemption does not apply to sales or events by a
county agricultural society held at a time other than at the time of the regularly scheduled
county fair, or events not held on the county fairgrounds.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2019.
new text end
Sec. 8.
Minnesota Statutes 2018, section 297A.71, is amended by adding a subdivision to
read:
new text begin Subd. 51. new text end
new text begin Properties destroyed by fire. new text end
new text begin
(a) Building materials and supplies used or
consumed in, and equipment incorporated into, the construction or replacement of real
property affected by, and capital equipment to replace equipment destroyed in, the fire on
March 11, 2018, in the city of Mazeppa are exempt. The tax must be imposed and collected
as if the rate under section 297A.62, subdivision 1, applied and then refunded in the manner
provided in section 297A.75. For purposes of this subdivision, "capital equipment" includes
durable equipment used in a restaurant for food storage, preparation, and serving.
new text end
new text begin
(b) The exemption under this subdivision applies to sales and purchases made after
March 11, 2018, and before January 1, 2022.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively from March 11, 2018.
new text end
Sec. 9.
Minnesota Statutes 2018, section 297A.71, is amended by adding a subdivision to
read:
new text begin Subd. 52. new text end
new text begin Construction; certain local government facilities. new text end
new text begin
(a) Materials and supplies
used in and equipment incorporated into the construction, reconstruction, upgrade, expansion,
or remodeling of the following local government owned facilities are exempt:
new text end
new text begin
(1) a new fire station, which includes firefighting, emergency management, public safety
training, and other public safety facilities in the city of Monticello if materials, supplies,
and equipment are purchased after January 31, 2019, and before January 1, 2022;
new text end
new text begin
(2) a new fire station, which includes firefighting and public safety training facilities
and public safety facilities, in the city of Inver Grove Heights if materials, supplies, and
equipment are purchased after June 30, 2018, and before January 1, 2021;
new text end
new text begin
(3) a fire station and police station, including access roads, lighting, sidewalks, and
utility components, on or adjacent to the property on which the fire station or police station
are located that are necessary for safe access to and use of those buildings, in the city of
Minnetonka if materials, supplies, and equipment are purchased after May 23, 2019, and
before January 1, 2021; and
new text end
new text begin
(4) the school building in Independent School District No. 414, Minneota, if materials,
supplies, and equipment are purchased after January 1, 2018, and before January 1, 2021.
new text end
new text begin
(b) The tax must be imposed and collected as if the rate under section 297A.62,
subdivision 1, applied and then refunded in the manner provided in section 297A.75.
new text end
new text begin
(c) The total refund for the project listed in paragraph (a), clause (3), must not exceed
$850,000.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment and
applies retroactively to sales and purchases made during the time periods listed for each
project in paragraph (a).
new text end
Sec. 10.
Minnesota Statutes 2018, section 297A.75, subdivision 1, is amended to read:
Subdivision 1.
Tax collected.
The tax on the gross receipts from the sale of the following
exempt items must be imposed and collected as if the sale were taxable and the rate under
section 297A.62, subdivision 1, applied. The exempt items include:
(1) building materials for an agricultural processing facility exempt under section
297A.71, subdivision 13;
(2) building materials for mineral production facilities exempt under section 297A.71,
subdivision 14;
(3) building materials for correctional facilities under section 297A.71, subdivision 3;
(4) building materials used in a residence for disabled veterans exempt under section
297A.71, subdivision 11;
(5) elevators and building materials exempt under section 297A.71, subdivision 12;
(6) materials and supplies for qualified low-income housing under section 297A.71,
subdivision 23;
(7) materials, supplies, and equipment for municipal electric utility facilities under
section 297A.71, subdivision 35;
(8) equipment and materials used for the generation, transmission, and distribution of
electrical energy and an aerial camera package exempt under section 297A.68, subdivision
37;
(9) commuter rail vehicle and repair parts under section 297A.70, subdivision 3, paragraph
(a), clause (10);
(10) materials, supplies, and equipment for construction or improvement of projects and
facilities under section 297A.71, subdivision 40;
(11) materials, supplies, and equipment for construction, improvement, or expansion
of:
(i) an aerospace defense manufacturing facility exempt under Minnesota Statutes 2014,
section 297A.71, subdivision 42;
(ii) a biopharmaceutical manufacturing facility exempt under section 297A.71, subdivision
45;
(iii) a research and development facility exempt under Minnesota Statutes 2014, section
297A.71, subdivision 46; and
(iv) an industrial measurement manufacturing and controls facility exempt under
Minnesota Statutes 2014, section 297A.71, subdivision 47;
(12) enterprise information technology equipment and computer software for use in a
qualified data center exempt under section 297A.68, subdivision 42;
(13) materials, supplies, and equipment for qualifying capital projects under section
297A.71, subdivision 44, paragraph (a), clause (1), and paragraph (b);
(14) items purchased for use in providing critical access dental services exempt under
section 297A.70, subdivision 7, paragraph (c);
(15) items and services purchased under a business subsidy agreement for use or
consumption primarily in greater Minnesota exempt under section 297A.68, subdivision
44;
(16) building materials, equipment, and supplies for constructing or replacing real
property exempt under section 297A.71, subdivision 49; deleted text beginand
deleted text end
(17) building materials, equipment, and supplies for constructing or replacing real
property exempt under section 297A.71, subdivision 50, paragraph (b)new text begin, and subdivision 51;
and
new text end
new text begin (18) building materials, equipment, and supplies for constructing, remodeling, expanding,
or improving public safety facilities exempt under section 297A.71, subdivision 52new text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 11.
Minnesota Statutes 2018, section 297A.75, subdivision 2, is amended to read:
Subd. 2.
Refund; eligible persons.
Upon application on forms prescribed by the
commissioner, a refund equal to the tax paid on the gross receipts of the exempt items must
be paid to the applicant. Only the following persons may apply for the refund:
(1) for subdivision 1, clauses (1), (2), and (14), the applicant must be the purchaser;
(2) for subdivision 1, clause (3), the applicant must be the governmental subdivision;
(3) for subdivision 1, clause (4), the applicant must be the recipient of the benefits
provided in United States Code, title 38, chapter 21;
(4) for subdivision 1, clause (5), the applicant must be the owner of the homestead
property;
(5) for subdivision 1, clause (6), the owner of the qualified low-income housing project;
(6) for subdivision 1, clause (7), the applicant must be a municipal electric utility or a
joint venture of municipal electric utilities;
(7) for subdivision 1, clauses (8), (11), (12), and (15), the owner of the qualifying
business;
(8) for subdivision 1, clauses (9), (10), deleted text beginanddeleted text end (13), new text beginand (18), new text endthe applicant must be the
governmental entity that owns or contracts for the project or facility;
(9) for subdivision 1, clause (16), the applicant must be the owner or developer of the
building or project; and
(10) for subdivision 1, clause (17), the applicant must be the owner or developer of the
building or project.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 12.
Minnesota Statutes 2018, section 297A.75, subdivision 3, is amended to read:
Subd. 3.
Application.
(a) The application must include sufficient information to permit
the commissioner to verify the tax paid. If the tax was paid by a contractor, subcontractor,
or builder, under subdivision 1, clauses (3) to (13) or (15) to deleted text begin(17)deleted text endnew text begin (18)new text end, the contractor,
subcontractor, or builder must furnish to the refund applicant a statement including the cost
of the exempt items and the taxes paid on the items unless otherwise specifically provided
by this subdivision. The provisions of sections 289A.40 and 289A.50 apply to refunds under
this section.
(b) An applicant may not file more than two applications per calendar year for refunds
for taxes paid on capital equipment exempt under section 297A.68, subdivision 5.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 13.
Minnesota Statutes 2018, section 297A.77, subdivision 3, is amended to read:
Subd. 3.
Tax must be remitted.
The tax collected by a retailer under this sectionnew text begin, except
for the amount allowed to be retained by the seller under section 297A.816,new text end must be remitted
to the commissioner as provided in chapter 289A and this chapter.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales taxes remitted after June 30,
2019.
new text end
Sec. 14.
new text begin
[297A.816] VENDOR ALLOWANCE.
new text end
new text begin Subdivision 1. new text end
new text begin Eligibility. new text end
new text begin
(a) A qualified retailer may retain a portion of sales tax
collected as a vendor allowance in compensation for the costs of collecting and administering
the tax under this chapter. This section applies only if the tax minus the vendor allowance
is both reported and remitted to the commissioner in a timely fashion as required under
chapter 289A.
new text end
new text begin
(b) For purposes of this section, "qualified retailer" means a retailer not subject to the
remittance requirements under section 289A.20, subdivision 4, paragraph (b), but does not
include a vendor of construction materials as defined under section 289A.20, subdivision
4, paragraph (e).
new text end
new text begin Subd. 2. new text end
new text begin Tax not eligible for allowance. new text end
new text begin
Use taxes paid by the qualified retailer on the
qualified retailer's own purchases and local sales and use taxes collected by the qualified
retailer are not included in calculating the vendor allowance under this section.
new text end
new text begin Subd. 3. new text end
new text begin Calculation of allowance; minimum amount. new text end
new text begin
The amount of the vendor
allowance is equal to the greater of the following amounts, calculated for each reporting
period, provided that the vendor allowance must not reduce the tax owed in the reporting
period to less than zero:
new text end
new text begin
(1) $5; or
new text end
new text begin
(2) one-half of one percent of the tax collected in the reporting period.
new text end
new text begin Subd. 4. new text end
new text begin Transfer to legacy fund. new text end
new text begin
The commissioner shall determine the amount of tax
deposited under the Minnesota Constitution, article XI, section 15, without regard to the
allowance under this section.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales taxes remitted after June 30,
2019.
new text end
Sec. 15.
Laws 2017, First Special Session chapter 1, article 3, section 32, the effective
date, is amended to read:
EFFECTIVE DATE.
Paragraph (a) is effective retroactively for sales and purchases
made after September 30, 2016, and before January 1, deleted text begin2019deleted text endnew text begin 2023new text end. Paragraph (b) is effective
for sales and purchases made after September 30, 2016, and before July 1, 2017.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively from January 1, 2019.
new text end
ARTICLE 4
PROPERTY TAX
Section 1.
Minnesota Statutes 2018, section 103D.905, subdivision 5, is amended to read:
Subd. 5.
Construction or implementation fund.
(a) A construction or implementation
fund consists of:
(1) the proceeds of watershed district bonds or notes or of the sale of county bonds;
(2) construction or implementation loans new text beginor grants new text endfrom the deleted text beginPollution Control Agency
under sections 103F.701 to 103F.755,deleted text endnew text begin statenew text end or from any agency of the federal government;
and
(3) special assessments, storm water charges, loan repayments, and ad valorem tax levies
levied or to be levied to supply funds for the construction or implementation of the projects
of the watershed district, including reservoirs, ditches, dikes, canals, channels, storm water
facilities, sewage treatment facilities, wells, and other works, and the expenses incident to
and connected with the construction or implementation.
(b) Construction or implementation loansnew text begin or grantsnew text end from the deleted text beginPollution Control Agency
under sections 103F.701 to 103F.755,deleted text endnew text begin statenew text end or from an agency of the federal government
may be repaid from the proceeds of watershed district bonds or notes or from the collections
of storm water charges, loan repayments, ad valorem tax levies, or special assessments on
properties benefited by the project.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2020
and thereafter.
new text end
Sec. 2.
Minnesota Statutes 2018, section 103D.905, subdivision 9, is amended to read:
Subd. 9.
Project tax levy.
new text begin(a) new text endIn addition to other tax levies provided in this section or
in any other law, a watershed district may levy a tax:
(1) to pay the costs of projects undertaken by the watershed district deleted text beginwhichdeleted text endnew text begin thatnew text end are deleted text beginto bedeleted text end
funded, in whole or in part, with deleted text beginthe proceeds ofdeleted text endnew text begin money appropriated by law fornew text end grants or
deleted text begin construction or implementationdeleted text end loans deleted text beginunder sections 103F.701 to 103F.755deleted text endnew text begin to the districtnew text end;
(2) to pay the principal of, or premium or administrative surcharge, if any, and interest
ondeleted text begin, thedeleted text end bonds deleted text beginanddeleted text endnew text begin ornew text end notes issued by the watershed district deleted text beginpursuant to section 103F.725deleted text endnew text begin to
repay such loansnew text end; or
(3) to repay deleted text beginthe construction or implementationdeleted text endnew text begin suchnew text end loans deleted text beginunder sections 103F.701 to
103F.755deleted text end.
new text begin (b) new text endTaxes levied with respect to payment of bonds and notes deleted text beginshalldeleted text endnew text begin mustnew text end comply with
section 475.61.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2020
and thereafter.
new text end
Sec. 3.
Minnesota Statutes 2018, section 138.053, is amended to read:
138.053 COUNTY HISTORICAL SOCIETY; TAX LEVY; CITIES OR TOWNS.
The governing body of any home rule charter or statutory city or town may annually
appropriate from its general fund an amount not to exceed 0.02418 percent of estimated
market value, derived from ad valorem taxes on property or other revenues, to be paid to
the historical society of its respective new text begincity, town, or new text endcounty to be used for the promotion of
historical work and to aid in defraying the expenses of carrying on the historical work in
the new text begincity, town, or new text endcounty. No city or town may appropriate any funds for the benefit of any
historical society unless the society is affiliated with and approved by the Minnesota
Historical Society.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 4.
Minnesota Statutes 2018, section 197.603, subdivision 2, is amended to read:
Subd. 2.
Records; data privacy.
Pursuant to chapter 13 the county veterans service
officer is the responsible authority with respect to all records in the officer's custody. The
data on clients' applications for assistance is private data on individuals, as defined in section
13.02, subdivision 12.new text begin The county veterans service officer may disclose to the county or
local assessor private data necessary to determine a client's eligibility for the disabled
veteran's homestead market value exclusion under section 273.13, subdivision 34.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 5.
Minnesota Statutes 2018, section 272.02, subdivision 49, is amended to read:
Subd. 49.
Agricultural historical society property.
Property is exempt from taxation
if it is owned by a nonprofit charitable or educational organization that qualifies for
exemption under section 501(c)(3) of the Internal Revenue Code and meets the following
criteria:
(1) the property is primarily used for storing and exhibiting tools, equipment, and artifacts
useful in providing an understanding of local or regional agricultural history. Primary use
is determined each year based on the number of days the property is used solely for storage
and exhibition purposes;
(2) the property is limited to a maximum of deleted text begin20deleted text endnew text begin 40new text end acres per owner per county, but
includes the land and any taxable structures, fixtures, and equipment on the land;
(3) the property is not used for a revenue-producing activity for more than ten days in
each calendar year; and
(4) the property is not used for residential purposes on either a temporary or permanent
basis.
new text begin
For assessment year 2019 only, an exemption application under this subdivision must be
filed with the county assessor by July 1, 2019.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with assessment year 2019,
for taxes payable in 2020, and thereafter.
new text end
Sec. 6.
Minnesota Statutes 2018, section 272.02, is amended by adding a subdivision to
read:
new text begin Subd. 102. new text end
new text begin Certain property owned by an Indian tribe. new text end
new text begin
(a) Property is exempt that:
new text end
new text begin
(1) is located in a city of the first class with a population of more than 380,000 as of the
2010 federal census;
new text end
new text begin
(2) was on January 1, 2016, and is for the current assessment, owned by a federally
recognized Indian tribe, or its instrumentality, that is located within the state of Minnesota;
and
new text end
new text begin
(3) is used exclusively as a pharmacy, as defined in section 151.01, subdivision 2.
new text end
new text begin
(b) Property that qualifies for the exemption under this subdivision is limited to parcels
and structures that do not exceed, in the aggregate, 4,000 square feet. Property acquired for
single-family housing, market-rate apartments, agriculture, or forestry does not qualify for
this exemption.
new text end
new text begin
For assessment year 2019 only, an exemption application under this subdivision must be
filed with the county assessor by July 1, 2019. The exemption created by this subdivision
expires with taxes payable in 2029.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2020
and thereafter.
new text end
Sec. 7.
Minnesota Statutes 2018, section 272.02, is amended by adding a subdivision to
read:
new text begin Subd. 103. new text end
new text begin Licensed child care facility. new text end
new text begin
Property used as a licensed child care facility
that accepts families participating in the child care assistance program under chapter 119B,
and that is owned and operated by a nonprofit charitable organization that qualifies for tax
exemption under section 501(c)(3) of the Internal Revenue Code, is exempt. For the purposes
of this subdivision, "licensed child care facility" means a child care center licensed under
Minnesota Rules, chapter 9503, or a facility used to provide licensed family day care or
group family day care as defined under Minnesota Rules, chapter 9502.
new text end
new text begin
For assessment year 2019 only, an exemption application under this subdivision must be
filed with the county assessor by July 1, 2019.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with assessment year 2019,
for taxes payable in 2020.
new text end
Sec. 8.
Minnesota Statutes 2018, section 273.124, subdivision 3a, is amended to read:
Subd. 3a.
Manufactured home park cooperative.
(a) When a manufactured home park
is owned by a corporation or association organized under chapter 308A or 308B, and each
person who owns a share or shares in the corporation or association is entitled to occupy a
lot within the park, the corporation or association may claim homestead treatment for the
park. Each lot must be designated by legal description or number, and each lot is limited to
not more than one-half acre of land.
(b) The manufactured home park shall be entitled to homestead treatment if all of the
following criteria are met:
(1) the occupant or the cooperative corporation or association is paying the ad valorem
property taxes and any special assessments levied against the land and structure either
directly, or indirectly through dues to the corporation or association; and
(2) the corporation or association organized under chapter 308A or 308B is wholly
owned by persons having a right to occupy a lot owned by the corporation or association.
(c) A charitable corporation, organized under the laws of Minnesota with no outstanding
stock, and granted a ruling by the Internal Revenue Service for 501(c)(3) tax-exempt status,
qualifies for homestead treatment with respect to a manufactured home park if its members
hold residential participation warrants entitling them to occupy a lot in the manufactured
home park.
(d) "Homestead treatment" under this subdivision means the classification rate provided
for class 4c property classified under section 273.13, subdivision 25, paragraph (d), clause
(5), item (ii)deleted text begin.deleted text endnew text begin, andnew text end the homestead market value exclusion under section 273.13, subdivision
35, does not apply deleted text beginand the property taxes assessed against the park shall not be included in
the determination of taxes payable for rent paid under section 290A.03deleted text end.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with claims for taxes payable
in 2020.
new text end
Sec. 9.
Minnesota Statutes 2018, section 273.124, subdivision 8, is amended to read:
Subd. 8.
Homestead owned by or leased to family farm corporation, joint farm
venture, limited liability company, or partnership.
(a) Each family farm corporation;
each joint family farm venture; and each limited liability company or partnership which
operates a family farm; is entitled to class 1b under section 273.13, subdivision 22, paragraph
(b), or class 2a assessment for one homestead occupied by a shareholder, member, or partner
thereof who is residing on the land, and actively engaged in farming of the land owned by
the family farm corporation, joint family farm venture, limited liability company, or
partnership. Homestead treatment applies even ifnew text begin:
new text end
new text begin (1)new text end legal title to the property is in the name of the family farm corporation, joint family
farm venture, limited liability company, or partnership, and not in the name of the person
residing on itdeleted text begin.deleted text endnew text begin; or
new text end
new text begin
(2) the family farm is operated by a family farm corporation, joint family farm venture,
or limited liability company other than the family farm corporation, joint family farm venture,
or limited liability company that owns the land, provided that:
new text end
new text begin
(i) the shareholder, member, or partner residing on and actively engaged in farming the
land is a shareholder, member, or partner of the family farm corporation, joint family farm
venture, or limited liability company that is operating the farm and;
new text end
new text begin
(ii) more than half of the shareholders, members, or partners of each family farm
corporation, joint family farm venture, or limited liability company are persons or spouses
of persons who are a qualifying relative under section 273.124, subdivision 1, paragraphs
(c) and (d).
new text end
"Family farm corporation," "family farm," and "partnership operating a family farm"
have the meanings given in section 500.24, except that the number of allowable shareholders,
members, or partners under this subdivision shall not exceed 12. "Limited liability company"
has the meaning contained in sections 322C.0102, subdivision 12, and 500.24, subdivision
2, paragraphs (l) and (m). "Joint family farm venture" means a cooperative agreement among
two or more farm enterprises authorized to operate a family farm under section 500.24.
(b) In addition to property specified in paragraph (a), any other residences owned by
family farm corporations, joint family farm ventures, limited liability companies, or
partnerships described in paragraph (a) which are located on agricultural land and occupied
as homesteads by its shareholders, members, or partners who are actively engaged in farming
on behalf of that corporation, joint farm venture, limited liability company, or partnership
must also be assessed as class 2a property or as class 1b property under section 273.13.
(c) Agricultural property that is owned by a member, partner, or shareholder of a family
farm corporation or joint family farm venture, limited liability company operating a family
farm, or by a partnership operating a family farm and leased to the family farm corporation,
limited liability company, partnership, or joint farm venture, as defined in paragraph (a), is
eligible for classification as class 1b or class 2a under section 273.13, if the owner is actually
residing on the property, and is actually engaged in farming the land on behalf of that
corporation, joint farm venture, limited liability company, or partnership. This paragraph
applies without regard to any legal possession rights of the family farm corporation, joint
family farm venture, limited liability company, or partnership under the lease.
(d) Nonhomestead agricultural property that is owned by a family farm corporation,
joint farm venture, limited liability company, or partnership; and located not farther than
four townships or cities, or combination thereof, from agricultural land that is owned, and
used for the purposes of a homestead by an individual who is a shareholder, member, or
partner of the corporation, venture, company, or partnership; is entitled to receive the first
tier homestead classification rate on any remaining market value in the first homestead class
tier that is in excess of the market value of the shareholder's, member's, or partner's class 2
agricultural homestead property, if the owner, or someone acting on the owner's behalf
notifies the county assessor by July 1 that the property may be eligible under this paragraph
for the current assessment year, for taxes payable in the following year. As used in this
paragraph, "agricultural property" means property classified as 2a under section 273.13,
along with any contiguous property classified as 2b under section 273.13, if the contiguous
2a and 2b properties are under the same ownership.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with assessment year 2019.
new text end
Sec. 10.
Minnesota Statutes 2018, section 273.124, subdivision 14, is amended to read:
Subd. 14.
Agricultural homesteads; special provisions.
(a) Real estate of less than ten
acres that is the homestead of its owner must be classified as class 2a under section 273.13,
subdivision 23, paragraph (a), if:
(1) the parcel on which the house is located is contiguous on at least two sides to (i)
agricultural land, (ii) land owned or administered by the United States Fish and Wildlife
Service, or (iii) land administered by the Department of Natural Resources on which in lieu
taxes are paid under sections 477A.11 to 477A.14;
(2) its owner also owns a noncontiguous parcel of agricultural land that is at least 20
acres;
(3) the noncontiguous land is located not farther than four townships or cities, or a
combination of townships or cities from the homestead; and
(4) the agricultural use value of the noncontiguous land and farm buildings is equal to
at least 50 percent of the market value of the house, garage, and one acre of land.
Homesteads initially classified as class 2a under the provisions of this paragraph shall
remain classified as class 2a, irrespective of subsequent changes in the use of adjoining
properties, as long as the homestead remains under the same ownership, the owner owns a
noncontiguous parcel of agricultural land that is at least 20 acres, and the agricultural use
value qualifies under clause (4). Homestead classification under this paragraph is limited
to property that qualified under this paragraph for the 1998 assessment.
(b)(i) Agricultural property shall be classified as the owner's homestead, to the same
extent as other agricultural homestead property, if all of the following criteria are met:
(1) the agricultural property consists of at least 40 acres including undivided government
lots and correctional 40's;
(2) the owner, the owner's spouse, or a grandchild, child, sibling, or parent of the owner
or of the owner's spouse, is actively farming the agricultural property, either on the person's
own behalf as an individual or on behalf of a partnership operating a family farm, family
farm corporation, joint family farm venture, or limited liability company of which the person
is a partner, shareholder, or member;
(3) both the owner of the agricultural property and the person who is actively farming
the agricultural property under clause (2), are Minnesota residents;
(4) neither the owner nor the spouse of the owner claims another agricultural homestead
in Minnesota; and
(5) neither the owner nor the person actively farming the agricultural property lives
farther than four townships or cities, or a combination of four townships or cities, from the
agricultural property, except that if the owner or the owner's spouse is required to live in
employer-provided housing, the owner or owner's spouse, whichever is actively farming
the agricultural property, may live more than four townships or cities, or combination of
four townships or cities from the agricultural property.
The relationship under this paragraph may be either by blood or marriage.
(ii) deleted text beginAgricultural property held by a trustee under a trust is eligible for agricultural
homestead classification under this paragraph if the qualifications in clause (i) are met,
except that "owner" means the grantor of the trust.
deleted text end
deleted text begin (iii)deleted text end Property containing the residence of an owner who owns qualified property under
clause (i) shall be classified as part of the owner's agricultural homestead, if that property
is also used for noncommercial storage or drying of agricultural crops.
deleted text begin (iv)deleted text endnew text begin (iii)new text end As used in this paragraph, "agricultural property" means class 2a property and
any class 2b property that is contiguous to and under the same ownership as the class 2a
property.
(c) Noncontiguous land shall be included as part of a homestead under section 273.13,
subdivision 23, paragraph (a), only if the homestead is classified as class 2a and the detached
land is located in the same township or city, or not farther than four townships or cities or
combination thereof from the homestead. Any taxpayer of these noncontiguous lands must
notify the county assessor that the noncontiguous land is part of the taxpayer's homestead,
and, if the homestead is located in another county, the taxpayer must also notify the assessor
of the other county.
(d) Agricultural land used for purposes of a homestead and actively farmed by a person
holding a vested remainder interest in it must be classified as a homestead under section
273.13, subdivision 23, paragraph (a). If agricultural land is classified class 2a, any other
dwellings on the land used for purposes of a homestead by persons holding vested remainder
interests who are actively engaged in farming the property, and up to one acre of the land
surrounding each homestead and reasonably necessary for the use of the dwelling as a home,
must also be assessed class 2a.
(e) Agricultural land and buildings that were class 2a homestead property under section
273.13, subdivision 23, paragraph (a), for the 1997 assessment shall remain classified as
agricultural homesteads for subsequent assessments if:
(1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of the April 1997 floods;
(2) the property is located in the county of Polk, Clay, Kittson, Marshall, Norman, or
Wilkin;
(3) the agricultural land and buildings remain under the same ownership for the current
assessment year as existed for the 1997 assessment year and continue to be used for
agricultural purposes;
(4) the dwelling occupied by the owner is located in Minnesota and is within 30 miles
of one of the parcels of agricultural land that is owned by the taxpayer; and
(5) the owner notifies the county assessor that the relocation was due to the 1997 floods,
and the owner furnishes the assessor any information deemed necessary by the assessor in
verifying the change in dwelling. Further notifications to the assessor are not required if the
property continues to meet all the requirements in this paragraph and any dwellings on the
agricultural land remain uninhabited.
(f) Agricultural land and buildings that were class 2a homestead property under section
273.13, subdivision 23, paragraph (a), for the 1998 assessment shall remain classified
agricultural homesteads for subsequent assessments if:
(1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of damage caused by a March 29, 1998, tornado;
(2) the property is located in the county of Blue Earth, Brown, Cottonwood, LeSueur,
Nicollet, Nobles, or Rice;
(3) the agricultural land and buildings remain under the same ownership for the current
assessment year as existed for the 1998 assessment year;
(4) the dwelling occupied by the owner is located in this state and is within 50 miles of
one of the parcels of agricultural land that is owned by the taxpayer; and
(5) the owner notifies the county assessor that the relocation was due to a March 29,
1998, tornado, and the owner furnishes the assessor any information deemed necessary by
the assessor in verifying the change in homestead dwelling. For taxes payable in 1999, the
owner must notify the assessor by December 1, 1998. Further notifications to the assessor
are not required if the property continues to meet all the requirements in this paragraph and
any dwellings on the agricultural land remain uninhabited.
(g) Agricultural property of a family farm corporation, joint family farm venture, family
farm limited liability company, or partnership operating a family farm as described under
subdivision 8 shall be classified homestead, to the same extent as other agricultural homestead
property, if all of the following criteria are met:
(1) the property consists of at least 40 acres including undivided government lots and
correctional 40's;
(2) a shareholder, member, or partner of that entity is actively farming the agricultural
property;
(3) that shareholder, member, or partner who is actively farming the agricultural property
is a Minnesota resident;
(4) neither that shareholder, member, or partner, nor the spouse of that shareholder,
member, or partner claims another agricultural homestead in Minnesota; and
(5) that shareholder, member, or partner does not live farther than four townships or
cities, or a combination of four townships or cities, from the agricultural property.
Homestead treatment applies under this paragraph for property leased to a family farm
corporation, joint farm venture, limited liability company, or partnership operating a family
farm if legal title to the property is in the name of an individual who is a member, shareholder,
or partner in the entity.
(h) To be eligible for the special agricultural homestead under this subdivision, an initial
full application must be submitted to the county assessor where the property is located.
Owners and the persons who are actively farming the property shall be required to complete
only a one-page abbreviated version of the application in each subsequent year provided
that none of the following items have changed since the initial application:
(1) the day-to-day operation, administration, and financial risks remain the same;
(2) the owners and the persons actively farming the property continue to live within the
four townships or city criteria and are Minnesota residents;
(3) the same operator of the agricultural property is listed with the Farm Service Agency;
(4) a Schedule F or equivalent income tax form was filed for the most recent year;
(5) the property's acreage is unchanged; and
(6) none of the property's acres have been enrolled in a federal or state farm program
since the initial application.
The owners and any persons who are actively farming the property must include the
appropriate Social Security numbers, and sign and date the application. If any of the specified
information has changed since the full application was filed, the owner must notify the
assessor, and must complete a new application to determine if the property continues to
qualify for the special agricultural homestead. The commissioner of revenue shall prepare
a standard reapplication form for use by the assessors.
(i) Agricultural land and buildings that were class 2a homestead property under section
273.13, subdivision 23, paragraph (a), for the 2007 assessment shall remain classified
agricultural homesteads for subsequent assessments if:
(1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of damage caused by the August 2007 floods;
(2) the property is located in the county of Dodge, Fillmore, Houston, Olmsted, Steele,
Wabasha, or Winona;
(3) the agricultural land and buildings remain under the same ownership for the current
assessment year as existed for the 2007 assessment year;
(4) the dwelling occupied by the owner is located in this state and is within 50 miles of
one of the parcels of agricultural land that is owned by the taxpayer; and
(5) the owner notifies the county assessor that the relocation was due to the August 2007
floods, and the owner furnishes the assessor any information deemed necessary by the
assessor in verifying the change in homestead dwelling. For taxes payable in 2009, the
owner must notify the assessor by December 1, 2008. Further notifications to the assessor
are not required if the property continues to meet all the requirements in this paragraph and
any dwellings on the agricultural land remain uninhabited.
(j) Agricultural land and buildings that were class 2a homestead property under section
273.13, subdivision 23, paragraph (a), for the 2008 assessment shall remain classified as
agricultural homesteads for subsequent assessments if:
(1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of the March 2009 floods;
(2) the property is located in the county of Marshall;
(3) the agricultural land and buildings remain under the same ownership for the current
assessment year as existed for the 2008 assessment year and continue to be used for
agricultural purposes;
(4) the dwelling occupied by the owner is located in Minnesota and is within 50 miles
of one of the parcels of agricultural land that is owned by the taxpayer; and
(5) the owner notifies the county assessor that the relocation was due to the 2009 floods,
and the owner furnishes the assessor any information deemed necessary by the assessor in
verifying the change in dwelling. Further notifications to the assessor are not required if the
property continues to meet all the requirements in this paragraph and any dwellings on the
agricultural land remain uninhabited.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with assessment year 2019.
new text end
Sec. 11.
Minnesota Statutes 2018, section 273.124, subdivision 21, is amended to read:
Subd. 21.
Trust property; homestead.
Real or personal propertynew text begin, including agricultural
property,new text end held by a trustee under a trust is eligible for classification as homestead property