HF 2494

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act
  1.2             relating to taxation; individual income tax; advancing 
  1.3             the effective date of the long-term care insurance 
  1.4             credit; amending Laws 1997, chapter 231, article 5, 
  1.5             section 20. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Laws 1997, chapter 231, article 5, section 20, 
  1.8   is amended to read: 
  1.9      Sec. 20.  [EFFECTIVE DATE.] 
  1.10     Sections 1, 5, 6, 11, 16, and 18 are effective the day 
  1.11  following final enactment.  
  1.12     Sections 2 to 4, and 9 are effective for taxable years 
  1.13  beginning after December 31, 1996. 
  1.14     Section 7 is effective for taxable years beginning after 
  1.15  December 31, 1998 1997. 
  1.16     Section 8 is effective for tax credit certificates issued 
  1.17  after December 31, 1996, and used in taxable years beginning 
  1.18  after December 31, 1996. 
  1.19     Section 10 is effective January 1, 1998. 
  1.20     Sections 12, 13, 15, and 19 are effective beginning for 
  1.21  property tax refunds based on rent paid after December 31, 1996. 
  1.22     Section 17 is effective April 16, 1997. 
  1.23     Sec. 2.  [EFFECTIVE DATE.] 
  1.24     Section 1 is effective the day following final enactment.