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HF 2730

as introduced - 93rd Legislature (2023 - 2024) Posted on 03/08/2023 09:36am

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
 relating to taxation; individual income; providing a subtraction for certain
unemployment compensation received in 2021.

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

Section 1. SUBTRACTION; CERTAIN UNEMPLOYMENT COMPENSATION.

(a) For the purposes of this section, "subtraction" has the meaning given in Minnesota
Statutes, section 290.0132, subdivision 1, and the rules in that subdivision apply for this
section.

(b) Unemployment compensation received by individuals in taxable years beginning
after December 31, 2020, and before January 1, 2022, as a result of the decision issued by
the Minnesota Court of Appeals, 956 N.W. 2d 1, filed February 22, 2021, is a subtraction.

EFFECTIVE DATE.

This section is effective retroactively for taxable years beginning
after December 31, 2020, and before January 1, 2022.