1.1 	A bill for an act
1.2 	relating to taxation; individual income; providing for conformity to the federal 
1.3 	exclusion from gross income of certain employer student loan payments; amending 
1.4 	Minnesota Statutes 2021 Supplement, section 290.0111, subdivision 3.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2021 Supplement, section 290.0111, subdivision 3, is 
1.7 	amended to read:
1.8 		Subd. 3.CARES Act. "Internal Revenue Code" includes the following sections of Public 
1.9 	Law 116-136:
1.10 	(1) section 1106(i); and
1.11 	(2) section 2202.; and
1.12 	(3) section 2206.

1.13 	EFFECTIVE DATE. This section is effective the day following final enactment, except 
1.14 	that changes incorporated by federal changes are effective retroactively at the same time 
1.15 	the changes were effective for federal purposes.