Minnesota Legislature
HF 4385
2nd Engrossment - 90th Legislature (2017 - 2018) Posted on 05/18/2018 10:48am
2.42 2.43
2.44 2.45 2.46 2.47 2.48 2.49 3.1 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 3.32 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 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 6.33 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 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 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 9.31
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 10.32
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
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
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 13.31
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 14.31 14.32 14.33 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 15.31
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 16.31
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 18.27 18.28 18.29 18.30 18.31 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 23.31 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 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 25.32 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
26.31 26.32
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 28.31
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 30.31 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 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
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 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 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 36.32 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 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 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 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
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 42.22 42.21 42.24 42.23 42.26 42.25 42.28 42.27 42.30 42.29 42.32 42.31 42.33 42.34 42.35 42.36 43.1 43.2 43.3 43.4 43.5 43.6 43.7 43.9 43.8 43.11 43.10 43.13 43.12 43.15 43.14 43.17 43.16 43.19 43.18 43.20 43.21 43.22 43.23 43.24 43.25 43.26 43.27 43.28 43.29 43.30 43.31 43.32 43.33
43.34 43.35
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 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
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 47.29 47.30 47.31 47.32 47.33 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 49.31 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 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
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 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 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 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 56.28 56.29 56.30 56.31 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 57.33 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 59.32 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 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 61.30 61.31 61.32 61.33 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 62.33 62.34 62.35 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 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 64.33
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
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 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 67.31 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 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 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 74.33 74.34 74.35 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 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
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 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
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
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 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 83.32 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 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 86.33 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 87.32
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 88.30 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 89.31 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 90.33 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
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 93.32 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
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 97.31
97.32
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
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 99.32 100.1 100.2 100.3 100.4 100.5 100.6 100.7 100.8 100.9
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
101.1 101.2 101.3 101.4 101.5 101.6 101.7 101.8 101.9
101.10 101.11
101.12 101.13 101.14 101.15 101.16 101.17 101.18 101.19 101.20 101.21 101.22 101.23 101.24 101.25 101.26 101.27 101.28 101.29 101.30 101.31 101.32 101.33 102.1 102.2 102.3 102.4 102.5 102.6 102.7 102.8 102.9 102.10 102.11 102.12 102.13 102.14 102.15 102.16 102.17 102.18 102.19 102.20 102.21 102.22 102.23 102.24 102.25 102.26 102.27 102.28 102.29 102.30 102.31 102.32 102.33 102.34 103.1 103.2 103.3 103.4 103.5 103.6 103.7
103.8
103.9 103.10 103.11 103.12 103.13 103.14 103.15 103.16 103.17 103.18 103.19 103.20 103.21 103.22 103.23 103.24 103.25 103.26 103.27 103.28 103.29 103.30 103.31 103.32 104.1 104.2 104.3 104.4 104.5 104.6 104.7 104.8 104.9 104.10 104.11 104.12 104.13 104.14 104.15 104.16 104.17 104.18 104.19 104.20 104.21 104.22 104.23 104.24 104.25 104.26 104.27 104.28 104.29 104.30 104.31 104.32 105.1 105.2 105.3 105.4 105.5 105.6 105.7 105.8 105.9 105.10 105.11 105.12 105.13 105.14 105.15 105.16 105.17 105.18 105.19 105.20 105.21 105.22 105.23 105.24 105.25 105.26 105.27 105.28 105.29 105.30 105.31 105.32 105.33 106.1 106.2 106.3 106.4 106.5 106.6 106.7 106.8 106.9 106.10 106.11 106.12 106.13 106.14 106.15 106.16 106.17 106.18 106.19 106.20 106.21 106.22 106.23 106.24 106.25 106.26 106.27 106.28 106.29 106.30 106.31 106.32 107.1 107.2 107.3 107.4 107.5 107.6 107.7 107.8 107.9 107.10 107.11 107.12 107.13 107.14 107.15 107.16 107.17 107.18 107.19 107.20 107.21 107.22 107.23 107.24 107.25 107.26 107.27 107.28 107.29 107.30 107.31 108.1 108.2 108.3 108.4 108.5 108.6 108.7 108.8 108.9 108.10 108.11 108.12 108.13 108.14 108.15 108.16 108.17 108.18 108.19 108.20 108.21 108.22 108.23 108.24 108.25 108.26 108.27 108.28 108.29 108.30 108.31 109.1 109.2
109.3 109.4
109.5 109.6 109.7 109.8 109.9 109.10 109.11 109.12 109.13 109.14 109.15 109.16 109.17 109.18 109.19 109.20 109.21 109.22 109.23 109.24 109.25 109.26 109.27 109.28 109.29 109.30 109.31 109.32 110.1 110.2 110.3 110.4 110.5 110.6 110.7 110.8 110.9 110.10 110.11 110.12 110.13 110.14 110.15 110.16 110.17 110.18 110.19
110.20 110.21
110.22 110.23 110.24 110.25 110.26 110.27 110.28 110.29 110.30 110.31 110.32 110.33
111.1
111.2 111.3 111.4 111.5 111.6 111.7 111.8 111.9 111.10 111.11 111.12 111.13 111.14 111.15 111.16 111.17 111.18 111.19 111.20 111.21 111.22 111.23 111.24 111.25 111.26 111.27 111.28 111.29 111.30 111.31 111.32 112.1 112.2 112.3 112.4 112.5 112.6 112.7 112.8 112.9 112.10 112.11 112.12 112.13 112.14 112.15 112.16 112.17 112.18 112.19 112.20 112.21 112.22 112.23 112.24 112.25 112.26 112.27 112.28 112.29 112.30 112.31 112.32 112.33 112.34 112.35 112.36 113.1 113.2 113.3 113.4 113.5 113.6 113.7 113.8 113.9 113.10 113.11 113.12 113.13 113.14 113.15 113.16 113.17 113.18 113.19 113.20 113.21 113.22 113.23 113.24 113.25 113.26
113.27
113.28 113.29 113.30 113.31 113.32 113.33 114.1 114.2 114.3 114.4 114.5 114.6 114.7 114.8 114.9 114.10 114.11 114.12 114.13 114.14 114.15 114.16 114.17 114.18 114.19 114.20 114.21 114.22 114.23 114.24 114.25 114.26 114.27 114.28 114.29 114.30 114.31 114.32 114.33 114.34 114.35 115.1 115.2 115.3 115.4 115.5 115.6 115.7 115.8 115.9 115.10 115.11 115.12 115.13 115.14 115.15 115.16 115.17 115.18 115.19 115.20 115.21 115.22 115.23 115.24 115.25 115.26 115.27 115.28 115.29 115.30 115.31 115.32 115.33 115.34 116.1 116.2 116.3 116.4 116.5 116.6 116.7 116.8 116.9 116.10 116.11 116.12 116.13 116.14 116.15 116.16 116.17 116.18 116.19 116.20 116.21 116.22 116.23 116.24 116.25 116.26 116.27 116.28 116.29 116.30 116.31 117.1 117.2 117.3 117.4 117.5 117.6 117.7 117.8 117.9 117.10 117.11 117.12 117.13 117.14 117.15 117.16 117.17 117.18 117.19 117.20 117.21 117.22 117.23 117.24 117.25 117.26 117.27 117.28 117.29 117.30 117.31 117.32 118.1 118.2 118.3 118.4 118.5 118.6 118.7 118.8 118.9 118.10 118.11 118.12 118.13 118.14 118.15 118.16 118.17 118.18 118.19 118.20 118.21 118.22 118.23 118.24 118.25 118.26 118.27 118.28 118.29 118.30 118.31 118.32 118.33 119.1 119.2 119.3 119.4 119.5 119.6 119.7 119.8 119.9 119.10 119.11 119.12 119.13 119.14 119.15 119.16 119.17 119.18 119.19 119.20 119.21 119.22 119.23 119.24 119.25 119.26 119.27 119.28 119.29 119.30 119.31 119.32 119.33 120.1 120.2 120.3 120.4 120.5
120.6
120.7 120.8 120.9 120.10 120.11 120.12 120.13 120.14 120.15 120.16 120.17 120.18 120.19 120.20 120.21 120.22 120.23 120.24 120.25 120.26 120.27 120.28 120.29 120.30 120.31 121.1 121.2 121.3 121.4 121.5 121.6 121.7 121.8 121.9 121.10 121.11 121.12 121.13 121.14 121.15 121.16 121.17 121.18 121.19 121.20 121.21 121.22 121.23 121.24 121.25 121.26 121.27 121.28 121.29 121.30 121.31 121.32 121.33 121.34 121.35 122.1 122.2 122.3 122.4 122.5 122.6 122.7 122.8 122.9 122.10 122.11 122.12 122.13 122.14 122.15 122.16 122.17 122.18 122.19 122.20 122.21 122.22 122.23 122.24 122.25 122.26 122.27 122.28 122.29 122.30 122.31 122.32 122.33 123.1 123.2 123.3 123.4 123.5 123.6 123.7 123.8 123.9 123.10 123.11 123.12 123.13 123.14 123.15 123.16 123.17 123.18 123.19 123.20 123.21 123.22 123.23 123.24 123.25 123.26 123.27 123.28 123.29 123.30 123.31 123.32 123.33 123.34 124.1 124.2 124.3 124.4 124.5 124.6 124.7 124.8 124.9 124.10 124.11 124.12 124.13 124.14 124.15 124.16 124.17 124.18 124.19 124.20 124.21 124.22 124.23 124.24 124.25 124.26 124.27 124.28 124.29 124.30 124.31 125.1 125.2 125.3 125.4 125.5 125.6 125.7 125.8 125.9 125.10 125.11 125.12 125.13 125.14 125.15 125.16 125.17 125.18 125.19 125.20 125.21 125.22 125.23 125.24 125.25 125.26 125.27 125.28 125.29 125.30 125.31 125.32 125.33 125.34 125.35 126.1 126.2 126.3 126.4 126.5 126.6 126.7 126.8 126.9 126.10 126.11 126.12 126.13 126.14 126.15 126.16 126.17 126.18 126.19 126.20 126.21 126.22 126.23 126.24 126.25 126.26 126.27 126.28 126.29
126.30
126.31 126.32 126.33 126.34 127.1 127.2 127.3 127.4 127.5 127.6 127.7 127.8 127.9 127.10 127.11 127.12 127.13 127.14 127.15 127.16 127.17 127.18 127.19 127.20 127.21 127.22 127.23 127.24 127.25 127.26 127.27 127.28 127.29 127.30 127.31 127.32 127.33 128.1 128.2 128.3 128.4 128.5 128.6 128.7 128.8 128.9 128.10 128.11 128.12 128.13 128.14 128.15 128.16 128.17 128.18 128.19 128.20 128.21 128.22 128.23 128.24 128.25 128.26 128.27 128.28 128.29 128.30 128.31 128.32 129.1 129.2 129.3 129.4 129.5 129.6 129.7 129.8 129.9 129.10 129.11 129.12 129.13 129.14 129.15 129.16 129.17 129.18 129.19 129.20 129.21 129.22 129.23 129.24 129.25 129.26
129.27 129.28
129.29 129.30 129.31 130.1 130.2 130.3 130.4 130.5 130.6 130.7 130.8 130.9 130.10 130.11 130.12 130.13 130.14 130.15 130.16 130.17 130.18 130.19 130.20
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
132.1 132.2 132.3 132.4 132.5 132.6 132.7 132.8 132.9 132.10 132.11 132.12 132.13 132.14 132.15 132.16 132.17 132.18 132.19 132.20 132.21 132.22 132.23 132.24 132.25 132.26 132.27 132.28 132.29 132.30 132.31 132.32 132.33 132.34 132.35 133.1 133.2 133.3 133.4 133.5 133.6 133.7 133.8 133.9 133.10 133.11 133.12
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
133.31 133.32 133.33
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
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
135.22 135.23 135.24 135.25 135.26 135.27 135.28 135.29 136.1 136.2 136.3
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
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
137.25 137.26 137.27 137.28 137.29 137.30 138.1 138.2 138.3 138.4 138.5 138.6 138.7 138.8 138.9 138.10 138.11 138.12 138.13 138.14 138.15 138.16 138.17 138.18 138.19 138.20 138.21 138.22 138.23 138.24 138.25 138.26 138.27 138.28 138.29 138.30 138.31 138.32 138.33 138.34 139.1 139.2 139.3 139.4 139.5 139.6 139.7 139.8 139.9 139.10 139.11 139.12 139.13
139.14
139.15 139.16 139.17 139.18 139.19 139.20 139.21 139.22 139.23 139.24 139.25 139.26 139.27 139.28 139.29 139.30 139.31 139.32 139.33 140.1 140.2 140.3 140.4 140.5 140.6 140.7 140.8 140.9 140.10 140.11 140.12 140.13 140.14 140.15 140.16 140.17 140.18 140.19
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
141.23 141.24 141.25 141.26 141.27 141.28 141.29 141.30 141.31 141.32 142.1 142.2 142.3 142.4 142.5 142.6
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
143.21 143.22 143.23 143.24 143.25 143.26 143.27 143.28 143.29 143.30 143.31 143.32 143.33
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
145.1 145.2 145.3 145.4 145.5 145.6 145.7 145.8 145.9 145.10 145.11 145.12 145.13 145.14 145.15 145.16 145.17 145.18 145.19 145.20 145.21 145.22 145.23 145.24 145.25 145.26 145.27 145.28 145.29 145.30 145.31 145.32 146.1 146.2 146.3 146.4 146.5 146.6 146.7 146.8 146.9 146.10 146.11 146.12 146.13 146.14 146.15 146.16 146.17 146.18 146.19 146.20 146.21 146.22 146.23 146.24 146.25 146.26 146.27 146.28 146.29 146.30 146.31 146.32 146.33 147.1 147.2 147.3 147.4 147.5 147.6 147.7 147.8 147.9 147.10 147.11 147.12 147.13 147.14 147.15 147.16 147.17 147.18 147.19 147.20 147.21 147.22 147.23 147.24 147.25 147.26 147.27 147.28 147.29 147.30 147.31 147.32 147.33 147.34
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
148.28 148.29 148.30 148.31 148.32 149.1 149.2 149.3 149.4 149.5 149.6 149.7 149.8 149.9 149.10 149.11 149.12 149.13 149.14 149.15 149.16 149.17 149.18 149.19 149.20 149.21 149.22 149.23 149.24 149.25 149.26 149.27 149.28 149.29 149.30 149.31 149.32 149.33 149.34 150.1 150.2 150.3 150.4 150.5 150.6 150.7 150.8 150.9 150.10 150.11 150.12 150.13 150.14 150.15 150.16 150.17 150.18 150.19 150.20 150.21 150.22 150.23 150.24
150.25
150.26 150.27 150.28 150.29 150.30 150.31 150.32 150.33 151.1 151.2 151.3 151.4 151.5 151.6 151.7 151.8 151.9 151.10 151.11 151.12 151.13 151.14 151.15 151.16 151.17 151.18 151.19 151.20
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
152.15 152.16 152.17 152.18 152.19 152.20 152.21 152.22 152.23 152.24 152.25 152.26 152.27 152.28 152.29 152.30 152.31 152.32 153.1 153.2 153.3 153.4
153.5 153.6
153.7 153.8 153.9 153.10 153.11 153.12 153.13 153.14 153.15 153.16 153.17 153.18 153.19 153.20 153.21 153.22 153.23 153.24 153.25 153.26 153.27 153.28 153.29 153.30 153.31 153.32 154.1 154.2 154.3 154.4 154.5 154.6 154.7 154.8 154.9 154.10 154.11 154.12 154.13 154.14 154.15 154.16 154.17 154.18 154.19 154.20 154.21 154.22 154.23 154.24 154.25 154.26 154.27 154.28 154.29 154.30 154.31 154.32 154.33 154.34 154.35 154.36 155.1 155.2 155.3 155.4 155.5 155.6 155.7 155.8 155.9 155.10 155.11 155.12 155.13 155.14 155.15 155.16 155.17 155.18 155.19 155.20 155.21 155.22 155.23 155.24 155.25 155.26 155.27 155.28 155.29 155.30
155.31
156.1 156.2 156.3 156.4 156.5 156.6 156.7 156.8 156.9 156.10 156.11 156.12 156.13 156.14 156.15 156.16 156.17 156.18 156.19 156.20 156.21 156.22 156.23 156.24 156.25 156.26 156.27 156.28 156.29 156.30 156.31 156.32 156.33 156.34 157.1 157.2 157.3 157.4 157.5 157.6 157.7 157.8 157.9 157.10 157.11 157.12 157.13 157.14 157.15 157.16 157.17 157.18 157.19 157.20 157.21 157.22 157.23 157.24 157.25 157.26 157.27 157.28 157.29 157.30 157.31 157.32 157.33 157.34 157.35 158.1 158.2 158.3 158.4 158.5 158.6 158.7 158.8 158.9 158.10 158.11 158.12 158.13 158.14 158.15 158.16 158.17 158.18 158.19 158.20 158.21 158.22 158.23 158.24 158.25 158.26 158.27 158.28 158.29 158.30 158.31 158.32 159.1 159.2 159.3 159.4 159.5 159.6 159.7 159.8 159.9 159.10 159.11 159.12 159.13 159.14 159.15 159.16 159.17 159.18 159.19 159.20 159.21 159.22 159.23 159.24 159.25 159.26 159.27 159.28 159.29 159.30 159.31 160.1 160.2 160.3 160.4 160.5 160.6 160.7 160.8 160.9 160.10 160.11 160.12 160.13 160.14 160.15 160.16 160.17 160.18 160.19 160.20 160.21 160.22 160.23 160.24 160.25 160.26 160.27 160.28 160.29 160.30 160.31 161.1 161.2 161.3 161.4 161.5 161.6 161.7 161.8 161.9 161.10 161.11 161.12 161.13 161.14 161.15 161.16 161.17 161.18 161.19 161.20 161.21 161.22 161.23 161.24 161.25 161.26 161.27 161.28 161.29 161.30 161.31 161.32 161.33 162.1 162.2 162.3 162.4 162.5 162.6 162.7 162.8 162.9 162.10 162.11 162.12 162.13
162.14
162.15 162.16 162.17 162.18 162.19 162.20 162.21 162.22 162.23 162.24 162.25 162.26 162.27 162.28 162.29 162.30 162.31 162.32 163.1 163.2 163.3 163.4 163.5 163.6 163.7 163.8 163.9 163.10 163.11 163.12 163.13 163.14 163.15 163.16 163.17 163.18 163.19 163.20 163.21 163.22 163.23 163.24 163.25 163.26 163.27 163.28 163.29 163.30 163.31 163.32 163.33 163.34 164.1 164.2 164.3 164.4 164.5 164.6 164.7 164.8 164.9 164.10 164.11 164.12 164.13 164.14 164.15 164.16 164.17 164.18 164.19 164.20 164.21 164.22 164.23 164.24 164.25 164.26 164.27 164.28 164.29 164.30 164.31 164.32 164.33 164.34 164.35 164.36 165.1 165.2 165.3 165.4 165.5 165.6 165.7 165.8 165.9 165.10 165.11 165.12 165.13 165.14 165.15 165.16 165.17 165.18 165.19 165.20 165.21 165.22 165.23 165.24 165.25 165.26 165.27 165.28 165.29 165.30 165.31 165.32 165.33 165.34 166.1 166.2 166.3 166.4 166.5 166.6 166.7 166.8 166.9 166.10 166.11 166.12 166.13 166.14 166.15 166.16 166.17 166.18 166.19 166.20 166.21 166.22 166.23 166.24 166.25 166.26 166.27 166.28 166.29 166.30 166.31 166.32 166.33 167.1 167.2 167.3 167.4 167.5 167.6 167.7 167.8 167.9 167.10 167.11 167.12 167.13 167.14 167.15 167.16 167.17 167.18 167.19 167.20 167.21 167.22 167.23 167.24 167.25 167.26 167.27 167.28 167.29 167.30 167.31 167.32 167.33 168.1 168.2 168.3 168.4 168.5 168.6 168.7 168.8 168.9 168.10 168.11 168.12 168.13 168.14 168.15 168.16 168.17 168.18 168.19 168.20 168.21 168.22 168.23 168.24 168.25 168.26 168.27 168.28 168.29 168.30 168.31 168.32 169.1 169.2 169.3 169.4 169.5 169.6 169.7 169.8 169.9 169.10 169.11 169.12 169.13 169.14 169.15 169.16 169.17 169.18 169.19 169.20 169.21 169.22 169.23 169.24 169.25 169.26 169.27 169.28 169.29 169.30 169.31 169.32 169.33 169.34 170.1 170.2 170.3 170.4 170.5 170.6 170.7 170.8 170.9 170.10 170.11 170.12 170.13 170.14 170.15 170.16 170.17 170.18 170.19 170.20 170.21 170.22 170.23
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
171.15 171.16 171.17 171.18 171.19 171.20 171.21 171.22 171.23 171.24 171.25 171.26 171.27 171.28 171.29 171.30 171.31 171.32 172.1 172.2 172.3 172.4 172.5 172.6 172.7 172.8 172.9 172.10 172.11 172.12 172.13 172.14 172.15 172.16 172.17 172.18 172.19 172.20 172.21 172.22
172.23
172.24 172.25 172.26 172.27 172.28 172.29 172.30 172.31 173.1 173.2 173.3 173.4 173.5 173.6 173.7 173.8 173.9 173.10 173.11 173.12 173.13 173.14 173.15 173.16 173.17 173.18 173.19 173.20 173.21 173.22 173.23 173.24 173.25 173.26 173.27 173.28 173.29 173.30 173.31 173.32 173.33 173.34 173.35 174.1 174.2 174.3 174.4 174.5 174.6 174.7 174.8 174.9 174.10 174.11 174.12 174.13 174.14 174.15 174.16 174.17 174.18 174.19 174.20 174.21 174.22 174.23 174.24 174.25 174.26 174.27 174.28 174.29
174.30
174.31 174.32 174.33 175.1 175.2 175.3 175.4
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
175.26 175.27 175.28 175.29 175.30 175.31 176.1 176.2 176.3 176.4 176.5 176.6 176.7 176.8 176.9 176.10 176.11 176.12 176.13 176.14 176.15 176.16 176.17 176.18 176.19 176.20 176.21 176.22 176.23 176.24 176.25 176.26 176.27 176.28 176.29
176.30
176.31 176.32 176.33 176.34 177.1 177.2 177.3 177.4 177.5 177.6 177.7 177.8 177.9 177.10 177.11 177.12 177.13 177.14 177.15 177.16 177.17 177.18 177.19 177.20 177.21 177.22 177.23 177.24 177.25 177.26 177.27 177.28
177.29 177.30
177.31 177.32 177.33 177.34 178.1 178.2 178.3 178.4 178.5 178.6 178.7 178.8 178.9 178.10 178.11 178.12 178.13 178.14 178.15 178.16 178.17 178.18 178.19 178.20 178.21
178.22 178.23
178.24 178.25 178.26 178.27 178.28 178.29 178.30 178.31 178.32 179.1 179.2 179.3 179.4 179.5 179.6 179.7 179.8 179.9 179.10 179.11 179.12 179.13 179.14 179.15 179.16 179.17 179.18 179.19 179.20 179.21
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
180.29 180.30 180.31 181.1 181.2 181.3 181.4 181.5 181.6 181.7 181.8 181.9 181.10 181.11 181.12
181.13 181.14 181.15 181.16 181.17 181.18 181.19 181.20 181.21 181.22 181.23 181.24 181.25 181.26 181.27 181.28 181.29 181.30 181.31 182.1 182.2 182.3 182.4 182.5 182.6 182.7 182.8 182.9 182.10 182.11 182.12 182.13 182.14 182.15 182.16 182.17 182.18 182.19 182.20 182.21
182.22
182.23 182.24 182.25 182.26 182.27
182.28 182.29 183.1 183.2
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
184.29 184.30 184.31 184.32 184.33 185.1 185.2 185.3 185.4 185.5 185.6 185.7 185.8 185.9 185.10 185.11 185.12 185.13 185.14
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
187.1 187.2 187.3 187.4 187.5 187.6 187.7 187.8 187.9 187.10 187.11 187.12 187.13 187.14 187.15 187.16 187.17 187.18 187.19 187.20 187.21 187.22 187.23 187.24 187.25 187.26 187.27 187.28 187.29 187.30 187.31 188.1 188.2 188.3 188.4 188.5 188.6 188.7 188.8 188.9 188.10 188.11 188.12 188.13 188.14 188.15 188.16 188.17 188.18 188.19 188.20 188.21 188.22 188.23 188.24
188.25
188.26 188.27
188.28
189.1 189.2
189.3 189.4 189.5 189.6 189.7 189.8 189.9 189.10 189.11 189.12 189.13 189.14 189.15 189.16 189.17 189.18 189.19 189.20 189.21 189.22 189.23 189.24 189.25 189.26 189.27 189.28 189.29 189.30 189.31 189.32 189.33 190.1 190.2 190.3 190.4 190.5 190.6 190.7 190.8 190.9 190.10 190.11 190.12 190.13 190.14 190.15 190.16 190.17 190.18 190.19 190.20 190.21 190.22 190.23 190.24 190.25 190.26 190.27 190.28 190.29 190.30 190.31 190.32 190.33 190.34 191.1 191.2 191.3 191.4 191.5 191.6 191.7 191.8 191.9 191.10 191.11
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
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
192.20 192.21 192.22 192.23 192.24 192.25 192.26 192.27 192.28 192.29 192.30 192.31 192.32 192.33 193.1 193.2 193.3 193.4 193.5 193.6 193.7 193.8 193.9 193.10 193.11 193.12 193.13 193.14 193.15 193.16 193.17 193.18 193.19 193.20 193.21 193.22 193.23 193.24 193.25 193.26 193.27 193.28 193.29 193.30 193.31 193.32 193.33 193.34 194.1 194.2 194.3 194.4 194.5 194.6 194.7 194.8 194.9 194.10 194.11 194.12 194.13 194.14 194.15 194.16 194.17 194.18 194.19 194.20 194.21 194.22 194.23 194.24 194.25
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
195.30 195.31 195.32 195.33 196.1 196.2 196.3 196.4 196.5 196.6 196.7 196.8 196.9 196.10 196.11 196.12 196.13 196.14 196.15 196.16 196.17 196.18 196.19 196.20 196.21 196.22 196.23 196.24 196.25 196.26 196.27 196.28
196.29 196.30
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
197.30 197.31 197.32 197.33 198.1 198.2 198.3 198.4 198.5 198.6 198.7 198.8 198.9 198.10
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
198.26 198.27 198.28 198.29 198.30 198.31 199.1 199.2
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
200.1 200.2 200.3 200.4 200.5 200.6 200.7 200.8
200.9 200.10
200.11 200.12 200.13 200.14 200.15 200.16 200.17 200.18 200.19 200.20 200.21 200.22 200.23 200.24 200.25 200.26 200.27 200.28 200.29 200.30 200.31 200.32 200.33 200.34 201.1 201.2 201.3 201.4 201.5 201.6 201.7 201.8 201.9 201.10 201.11 201.12 201.13 201.14
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
201.28 201.29 201.30 201.31 201.32 202.1 202.2 202.3 202.4 202.5 202.6 202.7 202.8 202.9 202.10 202.11 202.12 202.13 202.14 202.15
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
202.29 202.30 202.31 202.32 202.33 203.1 203.2 203.3 203.4 203.5 203.6 203.7
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
203.30 204.1 204.2 204.3 204.4 204.5 204.6 204.7 204.8 204.9 204.10 204.11 204.12 204.13
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
206.1 206.2 206.3 206.4 206.5 206.6 206.7 206.8 206.9 206.10 206.11 206.12 206.13 206.14 206.15 206.16 206.17 206.18 206.19 206.20 206.21 206.22 206.23 206.24 206.25 206.26 206.27 206.28 206.29 206.30 206.31 206.32 207.1 207.2 207.3 207.4 207.5
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
208.1 208.2 208.3 208.4 208.5 208.6 208.7 208.8 208.9
208.10
208.11 208.12 208.13 208.14 208.15 208.16 208.17 208.18 208.19 208.20 208.21 208.22 208.23 208.24 208.25 208.26 208.27 208.28 208.29 208.30 208.31 208.32 208.33 209.1 209.2 209.3 209.4 209.5 209.6 209.7 209.8 209.9 209.10
209.11 209.12
209.13 209.14 209.15 209.16
209.17 209.18
209.19 209.20 209.21 209.22 209.23 209.24 209.25 209.26 209.27 209.28 209.29 209.30 209.31 209.32 210.1 210.2 210.3 210.4 210.5 210.6
210.7 210.8 210.9 210.10 210.11 210.12 210.13 210.14 210.15 210.16 210.17 210.18 210.19 210.20 210.21 210.22 210.23 210.24 210.25 210.26 210.27 210.28 210.29 210.30 210.31 211.1 211.2 211.3 211.4 211.5
211.6
211.7 211.8 211.9 211.10 211.11 211.12 211.13 211.14 211.15 211.16 211.17 211.18 211.19 211.20 211.21 211.22 211.23 211.24 211.25 211.26 211.27 211.28 211.29 211.30 211.31 211.32 211.33 211.34 212.1 212.2 212.3 212.4 212.5 212.6 212.7 212.8 212.9 212.10
212.11
212.12 212.13 212.14 212.15 212.16 212.17 212.18 212.19 212.20 212.21 212.22 212.23 212.24 212.25 212.26 212.27 212.28 212.29 212.30 212.31 212.32 212.33 212.34 213.1 213.2 213.3 213.4 213.5 213.6 213.7 213.8 213.9 213.10 213.11 213.12 213.13
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
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
214.24 214.25 214.26 214.27 214.28 214.29 214.30 215.1 215.2 215.3 215.4 215.5 215.6 215.7 215.8 215.9 215.10 215.11 215.12 215.13 215.14 215.15 215.16 215.17 215.18 215.19 215.20
215.21
215.22 215.23 215.24 215.25 215.26 215.27 215.28 215.29 215.30 215.31 215.32 216.1 216.2 216.3 216.4 216.5 216.6 216.7 216.8 216.9 216.10 216.11 216.12 216.13 216.14 216.15 216.16 216.17 216.18
216.19 216.20
216.21 216.22 216.23 216.24 216.25
216.26 216.27 216.28 216.29 216.30 216.31 217.1 217.2 217.3 217.4 217.5 217.6 217.7 217.8 217.9 217.10 217.11 217.12 217.13 217.14 217.15 217.16 217.17 217.18
217.19 217.20
217.21 217.22 217.23 217.24 217.25 217.26 217.27 217.28 217.29 217.30 217.31 217.32 217.33
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
218.23 218.24 218.25 218.26 218.27 218.28 218.29 218.30 218.31 219.1 219.2 219.3 219.4 219.5 219.6 219.7 219.8 219.9 219.10 219.11 219.12 219.13 219.14 219.15 219.16 219.17 219.18
219.19 219.20 219.21
219.22 219.23
219.24 219.25 219.26 219.27 219.28 219.29 219.30 219.31 219.32 219.33 220.1 220.2 220.3 220.4 220.5
220.6 220.7
220.8 220.9 220.10 220.11
220.12 220.13
220.14 220.15 220.16 220.17 220.18 220.19 220.20 220.21 220.22 220.23 220.24 220.25 220.26 220.27 220.28 220.29 220.30 220.31 220.32 221.1 221.2
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
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
222.23 222.24 222.25 222.26 222.27 222.28 222.29 222.30 222.31 223.1 223.2 223.3 223.4
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
224.6 224.7 224.8 224.9 224.10 224.11 224.12 224.13 224.14 224.15 224.16 224.17 224.18 224.19 224.20 224.21 224.22 224.23 224.24 224.25 224.26 224.27 224.28 224.29 224.30 224.31 224.32 224.33 224.34 224.35 225.1 225.2 225.3 225.4 225.5 225.6
225.7 225.8
225.9 225.10 225.11 225.12 225.13 225.14 225.15 225.16 225.17 225.18 225.19 225.20 225.21 225.22 225.23 225.24 225.25 225.26 225.27 225.28 225.29 225.30 225.31 225.32 225.33 225.34 226.1 226.2 226.3 226.4 226.5 226.6 226.7 226.8 226.9 226.10 226.11 226.12
226.13 226.14
226.15 226.16
226.17 226.18 226.19 226.20 226.21 226.22 226.23
226.24
226.25 226.26 226.27 226.28 226.29 226.30 227.1 227.2 227.3 227.4 227.5 227.6 227.7 227.8 227.9 227.10 227.11 227.12 227.13 227.14 227.15 227.16 227.17 227.18 227.19 227.20 227.21 227.22 227.23
227.24 227.25
227.26 227.27 227.28 227.29 227.30 227.31 227.32 228.1 228.2 228.3
228.4 228.5
228.6 228.7
228.8 228.9 228.10 228.11 228.12 228.13 228.14 228.15 228.16 228.17 228.18 228.19 228.20 228.21 228.22 228.23 228.24 228.25 228.26 228.27 228.28 228.29 228.30 228.31 229.1 229.2 229.3 229.4 229.5 229.6 229.7 229.8 229.9 229.10 229.11 229.12 229.13 229.14 229.15 229.16 229.17 229.18 229.19 229.20 229.21 229.22 229.23 229.24 229.25 229.26 229.27 229.28 229.29 229.30 229.31 229.32 229.33 230.1 230.2 230.3 230.4 230.5 230.6 230.7 230.8 230.9 230.10 230.11 230.12 230.13 230.14 230.15 230.16 230.17 230.18 230.19 230.20 230.21 230.22 230.23 230.24
230.25 230.26 230.27 230.28
230.29 230.30 230.31 230.32 231.1 231.2 231.3 231.4 231.5 231.6 231.7 231.8 231.9 231.10 231.11 231.12 231.13 231.14 231.15 231.16 231.17 231.18 231.19 231.20 231.21 231.22 231.23 231.24
231.25 231.26 231.27 231.28
231.29 231.30 231.31 231.32 232.1 232.2 232.3 232.4 232.5 232.6 232.7 232.8 232.9 232.10 232.11 232.12 232.13 232.14 232.15 232.16
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
232.32 232.33 233.1 233.2
233.3 233.4 233.5 233.6 233.7 233.8 233.9 233.10 233.11 233.12 233.13 233.14 233.15 233.16 233.17 233.18 233.19 233.20 233.21 233.22 233.23 233.24 233.25 233.26 233.27 233.28 233.29 233.30 233.31 234.1 234.2 234.3 234.4 234.5 234.6 234.7 234.8 234.9 234.10 234.11 234.12 234.13 234.14 234.15 234.16 234.17 234.18 234.19 234.20 234.21 234.22 234.23 234.24 234.25 234.26 234.27 234.28 234.29 234.30 234.31 234.32 235.1 235.2 235.3 235.4 235.5 235.6 235.7 235.8 235.9 235.10
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
235.30 235.31 236.1 236.2
236.3 236.4 236.5 236.6 236.7 236.8 236.9 236.10 236.11 236.12 236.13 236.14 236.15 236.16 236.17 236.18 236.19 236.20 236.21 236.22 236.23 236.24 236.25 236.26 236.27 236.28 236.29 236.30 236.31 237.1 237.2 237.3 237.4 237.5 237.6 237.7 237.8 237.9 237.10 237.11 237.12 237.13 237.14 237.15 237.16 237.17 237.18 237.19 237.20 237.21 237.22 237.23 237.24 237.25 237.26 237.27 237.28 237.29 237.30 237.31 237.32 237.33 238.1 238.2 238.3 238.4 238.5 238.6 238.7 238.8 238.9 238.10 238.11 238.12 238.13 238.14 238.15 238.16 238.17 238.18 238.19 238.20 238.21 238.22 238.23 238.24 238.25 238.26 238.27 238.28 238.29 238.30 238.31 238.32 239.1 239.2 239.3 239.4 239.5 239.6 239.7 239.8 239.9 239.10 239.11 239.12 239.13 239.14 239.15
239.16 239.17 239.18 239.19
239.20 239.21 239.22 239.23 239.24 239.25 239.26 239.27 239.28 239.29 239.30 239.31 239.32 240.1 240.2 240.3 240.4 240.5 240.6 240.7 240.8
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
240.24 240.25 240.26 240.27 240.28 240.29 240.30 240.31 241.1 241.2 241.3 241.4 241.5 241.6 241.7 241.8 241.9 241.10 241.11 241.12 241.13 241.14
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
241.29 241.30 241.31 241.32 242.1 242.2 242.3
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
242.27 242.28 242.29 242.30 242.31 243.1 243.2 243.3 243.4 243.5 243.6 243.7 243.8 243.9 243.10 243.11 243.12 243.13 243.14 243.15 243.16 243.17 243.18 243.19 243.20 243.21 243.22 243.23 243.24 243.25 243.26 243.27 243.28 243.29 243.30 243.31 243.32 243.33 243.34 244.1 244.2 244.3 244.4 244.5 244.6 244.7 244.8 244.9 244.10 244.11
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
244.25 244.26 244.27 244.28 244.29 244.30 244.31 244.32 244.33 245.1 245.2 245.3 245.4 245.5 245.6 245.7 245.8 245.9 245.10 245.11
245.12
245.13 245.14 245.15 245.16 245.17 245.18 245.19 245.20 245.21 245.22 245.23 245.24 245.25 245.26 245.27 245.28 245.29 245.30 245.31 245.32 245.33 246.1 246.2 246.3 246.4 246.5 246.6 246.7 246.8 246.9 246.10 246.11 246.12 246.13 246.14 246.15
246.16
246.17 246.18 246.19 246.20 246.21 246.22 246.23 246.24 246.25 246.26 246.27 246.28 246.29 246.30 246.31 247.1 247.2 247.3 247.4 247.5 247.6 247.7 247.8 247.9 247.10 247.11 247.12 247.13 247.14 247.15 247.16 247.17 247.18 247.19 247.20 247.21 247.22 247.23 247.24 247.25 247.26 247.27 247.28 247.29 247.30 247.31 248.1 248.2 248.3 248.4
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
248.32 248.33
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
249.19 249.20 249.21 249.22 249.23 249.24 249.25 249.26 249.27 249.28 249.29 249.30 249.31 249.32 249.33 249.34
250.1
250.2 250.3
250.4 250.5 250.6 250.7 250.8 250.9
250.10
250.11 250.12 250.13 250.14 250.15 250.16 250.17 250.18 250.19 250.20 250.21 250.22 250.23 250.24 250.25 250.26 250.27 250.28 250.29 250.30 251.1 251.2 251.3 251.4 251.5 251.6 251.7 251.8 251.9 251.10 251.11 251.12 251.13 251.14 251.15 251.16 251.17
251.18
251.19 251.20 251.21 251.22 251.23 251.24 251.25 251.26 251.27 251.28 251.29 251.30 251.31 252.1 252.2 252.3 252.4 252.5 252.6 252.7 252.8 252.9 252.10 252.11 252.12 252.13 252.14 252.15 252.16 252.17
252.18
252.19 252.20 252.21 252.22 252.23
252.24
252.25 252.26
252.27 252.28 252.29 252.30 252.31 253.1 253.2 253.3 253.4 253.5 253.6 253.7 253.8 253.9 253.10
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
253.29 253.30 253.31 253.32 254.1 254.2 254.3 254.4
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
255.26 255.27 255.28 255.29 255.30 255.31 256.1 256.2 256.3
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
256.30 256.31 256.32 257.1 257.2 257.3 257.4 257.5 257.6 257.7 257.8 257.9 257.10 257.11 257.12 257.13 257.14 257.15 257.16 257.17 257.18 257.19 257.20 257.21 257.22 257.23 257.24 257.25
257.26
257.27 257.28 257.29 257.30 257.31 258.1 258.2 258.3 258.4 258.5 258.6 258.7 258.8 258.9 258.10 258.11 258.12 258.13 258.14 258.15 258.16 258.17 258.18 258.19 258.20 258.21 258.22 258.23 258.24 258.25 258.26 258.27
258.28
258.29 258.30 258.31 258.32 258.33 258.34 259.1 259.2 259.3 259.4 259.5 259.6 259.7 259.8
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
259.27 259.28 259.29 259.30 259.31 259.32 260.1 260.2 260.3 260.4 260.5 260.6 260.7 260.8 260.9 260.10 260.11
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
260.25 260.26 260.27 260.28 260.29 260.30 260.31 260.32 261.1 261.2 261.3 261.4 261.5 261.6 261.7 261.8 261.9
261.10
261.11 261.12 261.13 261.14 261.15 261.16 261.17 261.18 261.19 261.20
261.21
261.22 261.23 261.24 261.25 261.26 261.27 261.28 261.29 261.30 261.31 261.32
261.33
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
262.19 262.20 262.21 262.22 262.23 262.24 262.25 262.26 262.27 262.28 262.29 262.30 262.31 262.32 262.33 263.1 263.2 263.3 263.4
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
264.19 264.20 264.21 264.22 264.23 264.24 264.25 264.26 264.27 264.28 264.29 264.30 264.31 265.1 265.2 265.3 265.4 265.5 265.6 265.7 265.8 265.9 265.10 265.11 265.12 265.13 265.14 265.15 265.16 265.17 265.18 265.19 265.20 265.21 265.22 265.23 265.24 265.25 265.26 265.27 265.28 265.29 265.30 265.31 265.32 265.33 265.34 266.1 266.2 266.3 266.4 266.5 266.6 266.7 266.8 266.9 266.10 266.11 266.12 266.13 266.14 266.15 266.16 266.17 266.18 266.19 266.20 266.21 266.22 266.23 266.24 266.25 266.26 266.27
266.28
266.29 266.30
266.31
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
267.18 267.19 267.20 267.21 267.22 267.23 267.24 267.25 267.26 267.27 267.28 267.29 267.30 268.1 268.2 268.3 268.4 268.5 268.6 268.7 268.8 268.9 268.10 268.11 268.12 268.13 268.14 268.15 268.16 268.17 268.18 268.19 268.20 268.21 268.22 268.23 268.24 268.25 268.26 268.27
268.28
269.1 269.2 269.3 269.4 269.5 269.6 269.7 269.8 269.9 269.10 269.11 269.12 269.13 269.14 269.15 269.16 269.17 269.18 269.19 269.20 269.21 269.22 269.23 269.24 269.25 269.26 269.27 269.28 269.29 269.30 269.31 269.32 269.33 270.1 270.2 270.3 270.4 270.5 270.6 270.7 270.8 270.9 270.10 270.11 270.12 270.13 270.14 270.15 270.16 270.17 270.18 270.19 270.20 270.21 270.22 270.23 270.24 270.25 270.26 270.27 270.28 270.29 270.30 270.31 270.32 270.33 270.34 270.35 270.36 271.1 271.2 271.3 271.4 271.5 271.6 271.7 271.8 271.9 271.10 271.11 271.12 271.13 271.14 271.15 271.16 271.17 271.18 271.19 271.20 271.21 271.22
271.23
271.24 271.25 271.26 271.27 271.28 271.29 271.30 271.31 271.32 271.33 272.1 272.2 272.3 272.4 272.5 272.6 272.7 272.8 272.9 272.10 272.11 272.12 272.13 272.14 272.15 272.16 272.17 272.18 272.19 272.20 272.21 272.22 272.23 272.24 272.25 272.26 272.27 272.28 272.29 272.30 272.31 272.32 272.33 272.34 273.1 273.2 273.3 273.4 273.5 273.6 273.7 273.8 273.9 273.10 273.11 273.12 273.13 273.14 273.15 273.16 273.17 273.18 273.19 273.20 273.21 273.22 273.23 273.24 273.25 273.26 273.27 273.28 273.29 273.30 273.31
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
274.26 274.27 274.28 274.29 274.30 275.1 275.2 275.3 275.4 275.5 275.6 275.7 275.8 275.9 275.10 275.11 275.12 275.13 275.14 275.15 275.16
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
275.31 275.32 275.33 276.1 276.2 276.3 276.4 276.5 276.6 276.7 276.8 276.9 276.10 276.11 276.12 276.13 276.14 276.15 276.16 276.17 276.18 276.19
276.20
276.21 276.22 276.23 276.24 276.25
276.26
276.27 276.28 276.29 276.30 277.1 277.2 277.3 277.4 277.5 277.6 277.7 277.8 277.9 277.10 277.11 277.12 277.13 277.14 277.15 277.16 277.17 277.18 277.19 277.20 277.21 277.22 277.23 277.24 277.25 277.26 277.27 277.28 277.29 277.30 278.1 278.2 278.3 278.4 278.5 278.6 278.7 278.8 278.9 278.10 278.11 278.12 278.13 278.14
278.15
278.16 278.17 278.18 278.19 278.20 278.21 278.22 278.23 278.24 278.25 278.26 278.27 278.28 278.29 278.30 279.1 279.2 279.3 279.4 279.5 279.6 279.7 279.8 279.9 279.10 279.11 279.12 279.13 279.14 279.15 279.16 279.17 279.18 279.19 279.20 279.21 279.22 279.23 279.24 279.25 279.26 279.27 279.28 279.29 279.30 279.31 280.1 280.2 280.3 280.4 280.5 280.6 280.7 280.8 280.9 280.10 280.11 280.12 280.13 280.14 280.15 280.16 280.17 280.18 280.19 280.20 280.21 280.22 280.23 280.24 280.25 280.26 280.27 280.28 280.29 280.30 280.31 281.1 281.2 281.3 281.4
281.5
281.6 281.7 281.8
281.9
281.10 281.11 281.12 281.13 281.14 281.15 281.16 281.17 281.18 281.19 281.20 281.21 281.22 281.23 281.24 281.25 281.26 281.27 281.28 281.29 281.30 281.31 281.32 282.1 282.2 282.3 282.4 282.5 282.6 282.7 282.8 282.9 282.10 282.11 282.12 282.13 282.14 282.15 282.16 282.17 282.18 282.19 282.20 282.21 282.22 282.23 282.24
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
283.22 283.23 283.24 283.25 283.26 283.27 283.28 283.29 283.30 283.31 283.32 284.1 284.2 284.3 284.4
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
285.1 285.2 285.3 285.4
285.5
285.6 285.7 285.8 285.9 285.10 285.11 285.12 285.13 285.14 285.15 285.16 285.17 285.18 285.19 285.20 285.21 285.22 285.23 285.24 285.25 285.26 285.27 285.28 285.29 285.30 285.31 286.1 286.2 286.3 286.4 286.5 286.6 286.7 286.8 286.9 286.10 286.11 286.12 286.13 286.14 286.15 286.16 286.17 286.18
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
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
288.22 288.23 288.24 288.25 288.26 288.27 288.28 288.29 288.30 289.1 289.2 289.3 289.4 289.5 289.6 289.7 289.8 289.9 289.10 289.11 289.12 289.13 289.14 289.15 289.16 289.17 289.18 289.19 289.20 289.21 289.22 289.23 289.24 289.25 289.26 289.27 289.28 289.29 289.30 289.31 290.1 290.2 290.3 290.4 290.5 290.6 290.7
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
291.12 291.13 291.14 291.15 291.16 291.17 291.18 291.19 291.20 291.21 291.22 291.23 291.24 291.25 291.26 291.27 291.28 291.29 291.30 291.31 291.32 292.1 292.2 292.3 292.4 292.5 292.6 292.7 292.8 292.9
292.10
292.11 292.12
292.13 292.14 292.15
292.16
A bill for an act
relating to taxation; making changes to conform with certain federal tax law
changes; adopting federal adjusted gross income as the starting point for calculating
individual income tax; making policy and technical changes to various tax-related
provisions including provisions related to the individual income tax, corporate
franchise tax, estate tax, sales and use tax, gross revenues tax, gross receipts tax,
property tax, partnership tax, tobacco tax, minerals tax, and other miscellaneous
tax provisions; making changes to the property tax refund program; providing for
registration and taxation of unmanned aircraft; modifying provisions related to
local government aid and credits; modifying referendum dates; appropriating
money; amending Minnesota Statutes 2016, sections 116J.8737, subdivisions 5,
12; 123A.455, subdivision 1; 126C.01, subdivision 3; 162.145, subdivision 3;
174.03, subdivision 1b; 197.603, subdivision 2; 216B.36; 237.19; 270.12,
subdivisions 2, 3; 270.41, subdivision 3; 270.96, subdivision 1; 270A.03,
subdivision 7; 270B.08, subdivision 2; 270C.85, subdivision 2; 270C.89,
subdivision 2; 270C.91; 272.02, subdivisions 27, 49, 81, by adding a subdivision;
272.025, subdivision 3; 273.032; 273.061, subdivision 9; 273.11, subdivision 12;
273.1115, subdivision 2; 273.112, subdivision 6; 273.113, subdivision 3; 273.119,
subdivision 2; 273.1231, subdivisions 3, 4; 273.124, subdivisions 1, 3a, 8, 9, 14,
17, 21, by adding a subdivision; 273.1245, subdivision 2; 273.125, subdivision 3;
273.128, subdivision 1; 273.13, subdivision 35, by adding a subdivision; 273.136,
subdivision 2; 273.1384, subdivision 3; 273.18; 274.14; 274.16; 275.025,
subdivision 3, by adding subdivisions; 276A.01, subdivision 4; 282.01, subdivision
6; 287.21, subdivision 1; 289A.08, subdivisions 1, 6, 7; 289A.25, subdivision 1;
289A.31, subdivision 2; 289A.37, subdivision 6; 289A.38, subdivisions 7, 10;
289A.42; 289A.50, subdivision 1; 289A.60, subdivision 24; 290.01, subdivisions
6, 22, by adding subdivisions; 290.0131, subdivisions 1, 3, by adding subdivisions;
290.0132, subdivisions 1, 7, by adding subdivisions; 290.0133, subdivision 6, by
adding a subdivision; 290.0134, by adding subdivisions; 290.0136; 290.05,
subdivision 3; 290.06, subdivisions 1, 2c, 2d, by adding a subdivision; 290.067,
subdivision 2a; 290.0671, subdivision 7; 290.0672, subdivision 2; 290.0681,
subdivisions 3, 4; 290.0685, subdivision 1, by adding a subdivision; 290.0802,
subdivisions 2, 3; 290.091, subdivision 3; 290.0921, subdivision 8; 290.0922,
subdivision 1; 290.095, subdivision 4; 290.21, by adding a subdivision; 290.34,
by adding a subdivision; 290.92, subdivisions 1, 28; 290A.03, subdivisions 4, 12;
290A.04, subdivisions 2h, 4, by adding a subdivision; 290A.05; 290A.08; 290A.09;
290B.04, subdivision 1; 290B.09, subdivision 1; 291.03, subdivisions 8, 10; 295.50,
subdivisions 4, 9b, by adding subdivisions; 297A.61, subdivision 18; 297A.67,
subdivision 12, by adding subdivisions; 297A.68, subdivisions 17, 25, 29, 44;
297A.70, subdivisions 3, 7, 16, by adding subdivisions; 297A.71, subdivisions 22,
45, by adding subdivisions; 297A.77, by adding a subdivision; 297A.84; 297A.85;
297A.993, by adding a subdivision; 297B.01, subdivision 14; 297B.03; 297F.01,
subdivisions 19, 23, by adding a subdivision; 297F.17, subdivision 6; 297G.16,
subdivision 7; 298.225, subdivision 1; 298.28, subdivisions 3, 9a; 360.013, by
adding subdivisions; 360.55, by adding a subdivision; 360.62; 412.221, subdivision
2; 426.19, subdivision 2; 447.045, subdivisions 2, 3, 4, 6, 7; 452.11; 455.24; 455.29;
469.171, subdivision 4; 469.177, subdivision 1; 469.1812, subdivision 1, by adding
subdivisions; 469.190, subdivisions 1, 5; 469.316, subdivision 1; 469.317; 469.319,
subdivision 4; 471.57, subdivision 3; 471.571, subdivision 3; 471.572, subdivision
4; 473F.02, subdivision 4; 473F.05; 473H.05, subdivision 1; 473H.08, subdivisions
1, 4, by adding a subdivision; 474A.02, subdivision 22b; 477A.013, subdivision
13; 477A.016; Minnesota Statutes 2017 Supplement, sections 126C.17, subdivision
9; 205.10, subdivision 3a; 205A.05, subdivision 1a; 270A.03, subdivision 5;
270C.445, subdivision 6; 270C.89, subdivision 1; 271.21, subdivision 2; 272.115,
subdivision 1; 273.0755; 273.13, subdivisions 22, 23, 25, 34; 273.1384, subdivision
2; 273.1387, subdivision 3; 274.01, subdivision 1; 275.025, subdivision 1; 276.04,
subdivision 3; 278.01, subdivision 1; 289A.02, subdivision 7; 289A.12, subdivision
14; 289A.31, subdivision 1; 289A.35; 289A.37, subdivision 2; 290.01, subdivisions
4a, 19, 31; 290.0131, subdivision 10; 290.0132, subdivisions 21, 26; 290.0133,
subdivision 12; 290.0137; 290.05, subdivision 1; 290.067, subdivisions 1, 2b;
290.0671, subdivision 1; 290.0672, subdivision 1; 290.0681, subdivisions 1, 2;
290.0684, subdivisions 1, 2; 290.0686, subdivision 1; 290.091, subdivision 2;
290.17, subdivisions 2, 4; 290.31, subdivision 1; 290A.03, subdivisions 3, 8, 13,
15; 291.005, subdivision 1; 291.03, subdivisions 9, 11; 297A.61, subdivision 3;
297A.67, subdivisions 6, 34; 297A.70, subdivisions 4, 20; 297A.75, subdivisions
1, 2, 3; 297B.01, subdivision 16; 297E.02, subdivision 3; 298.227; 462D.03,
subdivision 2; 462D.06, subdivisions 1, 2; 475.59, subdivision 2; 477A.015;
477A.03, subdivision 2a; Laws 1986, chapter 379, sections 1, subdivision 1; 2,
subdivision 1; Laws 2008, chapter 366, article 5, sections 26, as amended; 33, as
amended; Laws 2011, First Special Session chapter 7, article 4, section 10,
subdivision 3; 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 16A; 16B; 117; 222; 289A; 290; 416; 459; 469; repealing
Minnesota Statutes 2016, sections 10A.322, subdivision 4; 13.4967, subdivision
2; 273.1315; 275.29; 289A.38, subdivisions 7, 8, 9; 290.01, subdivision 29a;
290.0131, subdivisions 7, 11, 12, 13; 290.0132, subdivisions 8, 19, 20; 290.0133,
subdivisions 13, 14; 290.06, subdivision 23; 290.0921, subdivisions 1, 2, 3a, 4, 6;
290.10, subdivision 2; 477A.085; Minnesota Statutes 2017 Supplement, sections
327C.01, subdivision 13; 327C.16; Minnesota Rules, part 4503.1400, subpart 4.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
ARTICLE 1
FEDERAL TAX CONFORMITY
Section 1.
Minnesota Statutes 2017 Supplement, section 270A.03, subdivision 5, is
amended to read:
Subd. 5.
Debt.
(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 deleted text begin $12,560deleted text end new text begin $13,180 new text end or less;
(2) for a debtor with one dependent, an income of deleted text begin $16,080deleted text end new text begin $16,878 new text end or less;
(3) for a debtor with two dependents, an income of deleted text begin $19,020deleted text end new text begin $19,959 new text end or less;
(4) for a debtor with three dependents, an income of deleted text begin $21,580deleted text end new text begin $22,643 new text end or less;
(5) for a debtor with four dependents, an income of deleted text begin $22,760deleted text end new text begin $23,887 new text end or less; and
(6) for a debtor with five or more dependents, an income of deleted text begin $23,730deleted text end new text begin $24,900 new text end 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 shall adjust the income amounts in paragraph (b) 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 deleted text begin "2014"deleted text end new text begin "2017" new text end shall be substituted for the word deleted text begin "1992."
deleted text end deleted text begin 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.deleted text end new text begin "2016."new text end 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 amount.
(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 taxable year beginning after December
31, 2017.
new text end
Sec. 2.
Minnesota Statutes 2017 Supplement, 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 begin December
16, 2016deleted text end new text begin March 31, 2018new text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 3.
Minnesota Statutes 2016, 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 begin and
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.
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, 2017.
new text end
Sec. 4.
Minnesota Statutes 2016, 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 begin 11deleted text end new text begin 10, 15, and 17new 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, 2017.
new text end
Sec. 5.
Minnesota Statutes 2017 Supplement, 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 begin taxabledeleted text end new 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, 2017.
new text end
Sec. 6.
Minnesota Statutes 2017 Supplement, 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 begin federal adjusted
gross income, new text end federal 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, 2017.
new text end
Sec. 7.
Minnesota Statutes 2016, 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, 2017.
new text end
Sec. 8.
Minnesota Statutes 2017 Supplement, 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, an estate, or
a trust, new text end the 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, 290.0135, and 290.0136.
new text end
new text begin (c) new text end In 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 end The 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 end The 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) For a taxpayer with a valid election under section 965(h) of the Internal Revenue
Code, including any successor in interest, net income for the taxable year includes the ratable
amount of deferred foreign income on which the taxpayer makes a federal tax payment in
that year.
new text end
new text begin (g) new text end The Internal Revenue Code of 1986, as amended through deleted text begin December 16, 2016deleted text end new text begin March
31, 2018new text end , shall be in effect for taxable years beginning after December 31, 1996.
new text begin (h) new text end Except 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
This section is effective the day following final enactment, except
the changes incorporated by federal changes are effective retroactively at the same time as
the changes were effective for federal purposes and the changes amending the new paragraph
(a) and adding paragraph (b) are effective for taxable years beginning after December 31,
2017.
new text end
Sec. 9.
Minnesota Statutes 2016, 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. 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, 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. 10.
Minnesota Statutes 2016, section 290.01, subdivision 22, is amended to read:
Subd. 22.
Taxable net income.
For tax years beginning after December 31, deleted text begin 1986deleted text end new text begin 2017new text end ,
the term "taxable net income" means:
(1) for resident individuals deleted text begin the same asdeleted text end new text begin ,new text end net incomenew text begin less the deductions allowed under
section 290.0803new text end ;
(2) for individuals who were not residents of Minnesota for the entire year, deleted text begin the 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
290.36.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 11.
Minnesota Statutes 2017 Supplement, 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 begin December
16, 2016deleted text end new text begin March 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. When used in this chapter, the reference to "subtitle A, chapter 1,
subchapter N, part 1, of the Internal Revenue Code" is to the Internal Revenue Code as
amended through March 18, 2010.
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.
new text end
Sec. 12.
Minnesota Statutes 2016, 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 begin taxabledeleted text end new 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 begin taxabledeleted text end new 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, 2017.
new text end
Sec. 13.
Minnesota Statutes 2016, 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 end new 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, 2017.
new text end
Sec. 14.
Minnesota Statutes 2017 Supplement, section 290.0131, subdivision 10, is amended
to read:
Subd. 10.
Section 179 expensing.
new text begin Effective for property placed in service in taxable
years beginning before January 1, 2018, new text end 80 percent of the amount by which the deduction
allowed under the dollar limits of section 179 of the Internal Revenue Code exceeds the
deduction allowable by section 179 of the Internal Revenue Code, as amended through
December 31, 2003, is an addition.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 15.
Minnesota Statutes 2016, section 290.0131, is amended by adding a subdivision
to read:
new text begin Subd. 15. 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 for taxable years beginning after December
31, 2017.
new text end
Sec. 16.
Minnesota Statutes 2016, section 290.0131, is amended by adding a subdivision
to read:
new text begin Subd. 16. new text end
new text begin 529 plan distributions for K-12 expenses. new text end
new text begin
The lesser of the following amounts
is an addition:
new text end
new text begin
(1) the total distributions for the taxable year from a qualified plan under section 529 of
the Internal Revenue Code, owned by the taxpayer, that are expended for qualified higher
education expenses under section 529(c)(7) of the Internal Revenue Code (expenses for
tuition for elementary or secondary public, private, or religious school); or
new text end
new text begin
(2) the total amount required to be reported to the taxpayer by any trustee of a qualified
tuition plan under section 529 of the Internal Revenue Code as earnings on Internal Revenue
Service Form 1099Q 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, 2017.
new text end
Sec. 17.
Minnesota Statutes 2016, section 290.0131, is amended by adding a subdivision
to read:
new text begin Subd. 17. 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, 2017.
new text end
Sec. 18.
Minnesota Statutes 2016, 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 begin shalldeleted text end new text begin is allowed tonew text end be subtracted from federal deleted text begin taxabledeleted text end new 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 begin taxabledeleted text end new 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, 2017.
new text end
Sec. 19.
Minnesota Statutes 2016, section 290.0132, subdivision 7, is amended to read:
Subd. 7.
Charitable contributions for taxpayers who do not itemize.
deleted text begin To 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 end new text begin Fornew text end deleted text begin andeleted text end new text begin a residentnew text end individual who does not itemize
deductions deleted text begin for federal income tax purposesdeleted text end new 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 deduction for the taxable year under section deleted text begin 170(a) of the Internal Revenue Codedeleted text end new text begin
290.0803, subdivision 5,new 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, 2017.
new text end
Sec. 20.
Minnesota Statutes 2017 Supplement, 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 end new 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, 2017.
new text end
Sec. 21.
Minnesota Statutes 2017 Supplement, section 290.0132, subdivision 26, is amended
to read:
Subd. 26.
Social Security benefits.
(a) A portion of Social Security benefits is allowed
as a subtraction. The subtraction equals the lesser of Social 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 end new text begin $4,590new text end . The maximum subtraction is reduced by 20 percent of
provisional income over deleted text begin $77,000deleted text end new text begin $78,530new text end . 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 end new text begin
$3,570new text end . The maximum subtraction is reduced by 20 percent of provisional income over
deleted text begin $60,200deleted text end new text begin $61,400new text end . 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 end new text begin
one-half the maximum subtraction for joint returns under paragraph (b)new text end . The maximum
subtraction is reduced by 20 percent of provisional income over deleted text begin $38,500deleted text end new text begin one-half the
maximum subtraction for joint returns under paragraph (b)new text end . 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) 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) of the Internal Revenue
Code the word deleted text begin "2016"deleted text end new text begin "2017"new text end shall be substituted for the word deleted text begin "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.deleted text end new text begin "2016." new text end 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 14.386. 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
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 22.
Minnesota Statutes 2016, 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 for taxable years beginning after December
31, 2017.
new text end
Sec. 23.
Minnesota Statutes 2016, 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 of nonresidents. new text end
new text begin
For a nonresident individual the
amount of deferred foreign income recognized because of section 965 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 retroactively for taxable years beginning
after December 31, 2016, and before January 1, 2019.
new text end
Sec. 24.
Minnesota Statutes 2016, section 290.0133, subdivision 6, is amended to read:
Subd. 6.
Special deductions.
new text begin (a) new text end The amount of any special deductions under sections
241 to 247 new text begin of the Internal Revenue Code new text end and deleted text begin 965deleted text end new text begin the amount of foreign derived intangible
income deducted under section 250 new text end of the Internal Revenue Code is an addition.
new text begin
(b) The addition under this subdivision is reduced by the amount of the deduction under
section 245A of the Internal Revenue Code that represents amounts included in federal
taxable income in a prior taxable year under section 965 of the Internal Revenue Code.
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. 25.
Minnesota Statutes 2017 Supplement, section 290.0133, subdivision 12, is amended
to read:
Subd. 12.
Section 179 expensing.
new text begin Effective for property placed in service in taxable
years beginning before January 1, 2018, new text end 80 percent of the amount by which the deduction
allowed under the dollar limits of section 179 of the Internal Revenue Code exceeds the
deduction allowable by section 179 of the Internal Revenue Code, as amended through
December 31, 2003, is an addition.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 26.
Minnesota Statutes 2016, 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 for taxable years beginning after December
31, 2017.
new text end
Sec. 27.
Minnesota Statutes 2016, section 290.0136, is amended to read:
290.0136 CERTAIN PREFERRED STOCK LOSSES.
A taxpayer must compute net income by treating losses from the sale or transfer of
certain preferred stock, which the taxpayer treated as ordinary losses pursuant to Division
A, title III, section 301 of Public Law 110-343, as capital losses. The amount of net income
under section 290.01, subdivision 19; taxable net income under section 290.01, subdivision
22; taxable income under section 290.01, subdivision 29; the numerator and denominator
in section 290.06, subdivision 2c, paragraph (e); individual alternative minimum taxable
income under section 290.091, subdivision 2; deleted text begin corporate alternative minimum taxable income
under section 290.0921, subdivision 3;deleted text end and net operating losses under section 290.095 must
be computed for each taxable year as if those losses had been treated by the taxpayer as
capital losses under the Internal Revenue Code, including the limitations under section 1211
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, 2017.
new text end
Sec. 28.
Minnesota Statutes 2016, 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; or
(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 income.
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) In calculating unrelated business taxable income under section 512 of the Internal
Revenue Code, the amount of any net operating loss deduction claimed under section 172
of the Internal Revenue Code is an addition. Taxpayers making an addition under this
paragraph may deduct a net operating loss for the taxable year in the same manner as a
corporation under section 290.095, in a form and manner prescribed by the commissioner,
and may calculate the loss without the application of the limitation provided for under
section 512(a)(6) 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, 2017.
new text end
Sec. 29.
Minnesota Statutes 2016, section 290.06, subdivision 1, is amended to read:
Subdivision 1.
Computation, corporations.
new text begin (a) new text end The franchise tax imposed upon
corporations shall be computed by applying to their taxable income the rate of deleted text begin 9.8deleted text end new text begin 9.06new text end
percent.
new text begin
(b) Notwithstanding paragraph (a), the rate for taxable years beginning after December
31, 2017, and before January 1, 2020, is 9.64 percent.
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, 2017.
new text end
Sec. 30.
Minnesota Statutes 2016, 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
deleted text begin as defined in section 2(a) of the Internal Revenue Codedeleted text end must be computed by applying to
their taxable net income the following schedule of rates:
(1) On the first deleted text begin $35,480deleted text end new text begin $37,850new text end , 5.35 percent;
(2) On all over deleted text begin $35,480deleted text end new text begin $37,850new text end , but not over deleted text begin $140,960, 7.05deleted text end new text begin $150,380, 6.75new text end percent;
(3) On all over deleted text begin $140,960deleted text end new text begin $150,380new text end , but not over deleted text begin $250,000deleted text end new text begin $266,700new text end , 7.85 percent;
(4) On all over deleted text begin $250,000deleted text end new text begin $266,700new text end , 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 deleted text begin $24,270deleted text end new text begin $25,890new text end , 5.35 percent;
(2) On all over deleted text begin $24,270deleted text end new text begin $25,890new text end , but not over deleted text begin $79,730, 7.05deleted text end new text begin $85,060, 6.75new text end percent;
(3) On all over deleted text begin $79,730deleted text end new text begin $85,060new text end , but not over deleted text begin $150,000deleted text end new text begin $160,020new text end , 7.85 percent;
(4) On all over deleted text begin $150,000deleted text end new text begin $160,020new text end , 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 deleted text begin $29,880deleted text end new text begin $31,880new text end , 5.35 percent;
(2) On all over deleted text begin $29,880deleted text end new text begin $31,880new text end , but not over deleted text begin $120,070, 7.05deleted text end new text begin $128,090, 6.75new text end percent;
(3) On all over deleted text begin $120,070deleted text end new text begin $128,090new text end , but not over deleted text begin $200,000deleted text end new text begin $213,360new text end , 7.85 percent;
(4) On all over deleted text begin $200,000deleted text end new text begin $213,360new text end , 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 deleted text begin as
defined in section 62 of the Internal Revenue Codedeleted text end and increased by the additions required
under section 290.0131, subdivisions 2 and 6 to deleted text begin 11deleted text end new text begin 10new 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 begin anddeleted 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 deleted text begin as defined in section
62 of the Internal Revenue Codedeleted text end , increased by the amounts specified in section 290.0131,
subdivisions 2 and 6 to deleted text begin 11deleted text end new text begin 10new text end , and reduced by the amounts specified in section 290.0132,
subdivisions 2, 9, 10, 14, 15, 17, deleted text begin anddeleted text end 18new text begin , 27, and 28new text end .
new text begin
(f) For taxable years beginning after December 31, 2017, and before January 1, 2019,
a rate of 6.95 percent applies instead of the 6.75 percent rate in paragraphs (a) to (c) and
for taxable years beginning after December 31, 2018, and before January 1, 2020, a rate of
6.9 percent applies.
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, 2017.
new text end
Sec. 31.
Minnesota Statutes 2016, section 290.06, subdivision 2d, is amended to read:
Subd. 2d.
Inflation adjustment of brackets.
(a) For taxable years beginning after
December 31, 2013, the minimum and maximum dollar amounts for each rate bracket for
which a tax is imposed in subdivision 2c shall be adjusted for inflation by the percentage
determined under paragraph (b). deleted text begin 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,
2014.deleted 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.
(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 deleted text begin "2012"deleted text end new text begin "2017"new text end shall be substituted for the word deleted text begin "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.deleted text end new text begin "2016."new text end 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.
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.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 32.
Minnesota Statutes 2017 Supplement, section 290.067, subdivision 1, is amended
to read:
Subdivision 1.
Amount of credit.
(a) A taxpayer may take as a credit against the tax
due from the taxpayer and a spouse, if any, under this chapter an amount equal to the
dependent care credit for which the taxpayer is eligible pursuant to the provisions of section
21 of the Internal Revenue Code except that in determining whether the child qualified as
a dependent, income received as a Minnesota family investment program grant or allowance
to or on behalf of the child must not be taken into account in determining whether the child
received more than half of the child's support from the taxpayer, and the provisions of
section 32(b)(1)(D) of the Internal Revenue Code do not apply.
(b) If a child who has not attained the age of six years at the close of the taxable year is
cared for at a licensed family day care home operated by the child's parent, the taxpayer is
deemed to have paid employment-related expenses. If the child is 16 months old or younger
at the close of the taxable year, the amount of expenses deemed to have been paid equals
the maximum limit for one qualified individual under section 21(c) and (d) of the Internal
Revenue Code. If the child is older than 16 months of age but has not attained the age of
six years at the close of the taxable year, the amount of expenses deemed to have been paid
equals the amount the licensee would charge for the care of a child of the same age for the
same number of hours of care.
(c) If a married couple:
(1) has a child who has not attained the age of one year at the close of the taxable year;
(2) files a joint tax return for the taxable year; and
(3) does not participate in a dependent care assistance program as defined in section 129
of the Internal Revenue Code, in lieu of the actual employment related expenses paid for
that child under paragraph (a) or the deemed amount under paragraph (b), the lesser of (i)
the combined earned income of the couple or (ii) the amount of the maximum limit for one
qualified individual under section 21(c) and (d) of the Internal Revenue Code will be deemed
to be the employment related expense paid for that child. The earned income limitation of
section 21(d) of the Internal Revenue Code shall not apply to this deemed amount. These
deemed amounts apply regardless of whether any employment-related expenses have been
paid.
(d) If the taxpayer is not required and does not file a federal individual income tax return
for the tax year, no credit is allowed for any amount paid to any person unless:
(1) the name, address, and taxpayer identification number of the person are included on
the return claiming the credit; or
(2) if the person is an organization described in section 501(c)(3) of the Internal Revenue
Code and exempt from tax under section 501(a) of the Internal Revenue Code, the name
and address of the person are included on the return claiming the credit.
In the case of a failure to provide the information required under the preceding sentence,
the preceding sentence does not apply if it is shown that the taxpayer exercised due diligence
in attempting to provide the information required.
(e) In the case of a nonresident, part-year resident, or a person who has earned income
not subject to tax under this chapter including earned income excluded pursuant to section
290.0132, subdivision 10, the credit determined under section 21 of the Internal Revenue
Code must be allocated based on the ratio by which the earned income of the claimant and
the claimant's spouse from Minnesota sources bears to the total earned income of the claimant
and the claimant's spouse.
(f) For residents of Minnesota, the subtractions for military pay under section 290.0132,
subdivisions 11 and 12, are not considered "earned income not subject to tax under this
chapter."
(g) For residents of Minnesota, the exclusion of combat pay under section 112 of the
Internal Revenue Code is not considered "earned income not subject to tax under this
chapter."
(h) For taxpayers with federal adjusted gross income in excess of deleted text begin $50,000deleted text end new text begin $50,990new text end , the
credit is equal to the lesser of the credit otherwise calculated under this subdivision, or the
amount equal to $600 minus five percent of federal adjusted gross income in excess of
deleted text begin $50,000deleted text end new text begin $50,990new text end for taxpayers with one qualified individual, or $1,200 minus five percent
of federal adjusted gross income in excess of deleted text begin $50,000deleted text end new text begin $50,990new text end for taxpayers with two or
more qualified individuals, but in no case is the credit less than zero.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 33.
Minnesota Statutes 2016, section 290.067, subdivision 2a, is amended to read:
Subd. 2a.
Income.
(a) For purposes of this section, "income" means the sum of the
following:
(1) federal adjusted gross income deleted text begin as defined in section 62 of the Internal Revenue Codedeleted text end ;
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;
(xii) nontaxable scholarship or fellowship grants;
deleted text begin
(xiii) the amount of deduction allowed under section 199 of the Internal Revenue Code;
deleted text end
deleted text begin (xiv)deleted text end new text begin (xiii) new text end the amount of deduction allowed under section 220 or 223 of the Internal
Revenue Code;
deleted text begin (xv)deleted text end new text begin (xiv)new text end the amount deducted for tuition expenses under section 222 of the Internal
Revenue Code; deleted text begin and
deleted text end
deleted text begin (xvi)deleted text end new text begin (xv)new text end the amount deducted for certain expenses of elementary and secondary school
teachers under section 62(a)(2)(D) of the Internal Revenue Codedeleted text begin .deleted text end new text begin ; and
new text end
new text begin
(xvi) alimony received to the extent not included in the recipient's income.
new text end
In the case of an individual who files an income tax return on a fiscal year basis, the
term "federal adjusted gross income" means federal adjusted gross income reflected in the
fiscal year ending in the next calendar year. Federal adjusted gross income may 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 that were exclusively funded by the claimant or
spouse if the funding payments were not excluded from federal adjusted gross income in
the years when the payments were made;
(3) surplus food or other relief in kind supplied by a governmental agency;
(4) relief granted under chapter 290A;
(5) child support payments received under a temporary or final decree of dissolution or
legal separation; and
(6) 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 107-16.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 34.
Minnesota Statutes 2017 Supplement, section 290.067, subdivision 2b, is amended
to read:
Subd. 2b.
Inflation adjustment.
The commissioner shall adjust the dollar amount of
the income threshold at which the maximum credit begins to be reduced under subdivision
1 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 deleted text begin "2016"deleted text end new text begin "2017"new text end shall be substituted
for the word deleted text begin "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.deleted text end new text begin "2016."new text end 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 amount.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 35.
Minnesota Statutes 2017 Supplement, section 290.0671, subdivision 1, is amended
to read:
Subdivision 1.
Credit allowed.
(a) An individual who is a resident of Minnesota is
allowed a credit against the tax imposed by this chapter equal to a percentage of earned
income. To receive a credit, a taxpayer must be eligible for a credit under section 32 of the
Internal Revenue Code, except that a taxpayer with no qualifying children who has attained
the age of 21, but not attained age 65 before the close of the taxable year and is otherwise
eligible for a credit under section 32 of the Internal Revenue Code may also receive a credit.
(b) For individuals with no qualifying children, the credit equals 2.10 percent of the first
deleted text begin $6,180deleted text end new text begin $6,480new text end of earned income. The credit is reduced by 2.01 percent of earned income
or adjusted gross income, whichever is greater, in excess of deleted text begin $8,130deleted text end new text begin $8,530new text end , but in no case
is the credit less than zero.
(c) For individuals with one qualifying child, the credit equals 9.35 percent of the first
deleted text begin $11,120deleted text end new text begin $11,670new text end of earned income. The credit is reduced by 6.02 percent of earned income
or adjusted gross income, whichever is greater, in excess of deleted text begin $21,190deleted text end new text begin $22,340new text end , but in no case
is the credit less than zero.
(d) For individuals with two or more qualifying children, the credit equals 11 percent
of the first deleted text begin $18,240deleted text end new text begin $19,130 new text end of earned income. The credit is reduced by 10.82 percent of
earned income or adjusted gross income, whichever is greater, in excess of deleted text begin $25,130deleted text end new text begin $26,360new text end ,
but in no case is the credit less than zero.
(e) For a part-year resident, the credit must be allocated based on the percentage calculated
under section 290.06, subdivision 2c, paragraph (e).
(f) For a person who was a resident for the entire tax year and has earned income not
subject to tax under this chapter, including income excluded under section 290.0132,
subdivision 10, the credit must be allocated based on the ratio of federal adjusted gross
income reduced by the earned income not subject to tax under this chapter over federal
adjusted gross income. For purposes of this paragraph, the following clauses are not
considered "earned income not subject to tax under this chapter":
(1) the subtractions for military pay under section 290.0132, subdivisions 11 and 12;
(2) the exclusion of combat pay under section 112 of the Internal Revenue Code; and
(3) income derived from an Indian reservation by an enrolled member of the reservation
while living on the reservation.
(g) For tax years beginning after December 31, deleted text begin 2013deleted text end new text begin 2018new text end , the deleted text begin $8,130deleted text end new text begin $8,530new text end in paragraph
(b), the deleted text begin $21,190deleted text end new text begin $22,340new text end in paragraph (c), and the deleted text begin $25,130deleted text end new text begin $26,360new text end in paragraph (d), after
being adjusted for inflation under subdivision 7, are each increased by deleted text begin $5,000deleted text end new text begin $5,700 new text end for
married taxpayers filing joint returns. For tax years beginning after December 31, deleted text begin 2013deleted text end new text begin
2018new text end , the commissioner shall annually adjust the deleted text begin $5,000deleted text end new text begin $5,700new text end 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 deleted text begin "2008"deleted text end new text begin "2017"new text end shall be substituted for the word deleted text begin "1992." For 2014, the
commissioner shall then determine the percent change from the 12 months ending on August
31, 2008, to the 12 months ending on August 31, 2013, and in each subsequent year, from
the 12 months ending on August 31, 2008, to the 12 months ending on August 31 of the
year preceding the taxable year.deleted text end new text begin "2016."new text end The earned income thresholds as adjusted for
inflation must be rounded to the nearest $10. If the amount ends in $5, the amount is rounded
up to the nearest $10. The determination of the commissioner under this subdivision is not
a rule under the Administrative Procedure Act.
(h) The commissioner shall construct tables showing the amount of the credit at various
income levels and make them available to taxpayers. The tables shall follow the schedule
contained in this subdivision, except that the commissioner may graduate the transition
between income brackets.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 36.
Minnesota Statutes 2016, section 290.0671, subdivision 7, is amended to read:
Subd. 7.
Inflation adjustment.
The earned income amounts used to calculate the credit
and the income thresholds at which the maximum credit begins to be reduced in subdivision
1 must 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 deleted text begin "2013"deleted text end new text begin "2017"new text end shall be substituted for the word deleted text begin "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.deleted text end new text begin "2016."new text end 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 Act.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 37.
Minnesota Statutes 2017 Supplement, 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 begin federaldeleted 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 begin caredeleted text end new text begin expensesnew text end under
section deleted text begin 213 of the Internal Revenue Codedeleted text end new text begin 290.0803new text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 38.
Minnesota Statutes 2016, 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 begin federaldeleted 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, 2017.
new text end
Sec. 39.
Minnesota Statutes 2017 Supplement, 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 begin 47(a)(2)deleted text end new 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 for applications for allocation certificates
submitted after December 31, 2017.
new text end
Sec. 40.
Minnesota Statutes 2017 Supplement, 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 begin 47(a)(2)deleted text end new text begin 47(a)new text end of the Internal Revenue Code for a project. new text begin The credit
is payable in an amount equal to one-fifth of the total credit amount allowed in the five
taxable years beginning with the year the project is placed in service. new text end To 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 an amount equal to one-fifth of 90 percent of the credit that would be allowed for the
project in the five taxable years 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 for applications for allocation certificates
submitted after December 31, 2017.
new text end
Sec. 41.
Minnesota Statutes 2016, 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 begin one-fifth of the total amount of either new text end the credit or new text begin the
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 for applications for allocation certificates
submitted after December 31, 2017.
new text end
Sec. 42.
Minnesota Statutes 2016, 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 for applications for allocation certificates
submitted after December 31, 2017.
new text end
Sec. 43.
Minnesota Statutes 2017 Supplement, section 290.0684, subdivision 1, is amended
to read:
Subdivision 1.
Definitions.
(a) For purposes of this section, the following terms have
the meanings given them.
(b) "Contribution" means the amount contributed to one or more qualified accounts
except that the amount:
(1) is reduced by any withdrawals or distributions, other than transfers or rollovers to
another qualified account, from a qualified account during the taxable year; and
(2) excludes the amount of any transfers or rollovers from a qualified account made
during the taxable year.
(c) deleted text begin "Federal adjusted gross income" has the meaning given under section 62(a) of the
Internal Revenue Code.
deleted text end
deleted text begin (d)deleted text end "Qualified account" means an account qualifying under section deleted text begin 529deleted text end new text begin 529(e)(3) new text end of the
Internal Revenue Code.
deleted text begin (e)deleted text end new text begin (d)new text end "Qualified higher education expenses" has the meaning given in section 529 of
the Internal Revenue Codenew text begin , except section 529(c)(7) of the Internal Revenue Code does not
apply to the definition of qualified higher education expensesnew 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. 44.
Minnesota Statutes 2017 Supplement, section 290.0684, subdivision 2, is amended
to read:
Subd. 2.
Credit allowed.
(a) An individual who is a resident of Minnesota is allowed a
credit against the tax imposed by this chapter. The credit is not allowed to an individual
who is eligible to be claimed as a dependent, as defined in sections 151 and 152 of the
Internal Revenue Code. The credit may not exceed the liability for tax under this chapter.
(b) The amount of the credit allowed equals 50 percent of contributions for the taxable
year. The maximum credit is $500, subject to the phaseout in paragraphs (c) and (d). In no
case is the credit less than zero.
(c) For individual filers, the maximum credit is reduced by two percent of adjusted gross
income in excess of deleted text begin $75,000deleted text end new text begin $76,490new text end .
(d) For married couples filing a joint return, the maximum credit is phased out as follows:
(1) for married couples with adjusted gross income in excess of deleted text begin $75,000deleted text end new text begin $76,490new text end , but
not more than deleted text begin $100,000deleted text end new text begin $101,990new text end , the maximum credit is reduced by one percent of adjusted
gross income in excess of deleted text begin $75,000deleted text end new text begin $76,490new text end ;
(2) for married couples with adjusted gross income in excess of deleted text begin $100,000deleted text end new text begin $101,990new text end , but
not more than deleted text begin $135,000deleted text end new text begin $137,680new text end , the maximum credit is $250; and
(3) for married couples with adjusted gross income in excess of deleted text begin $135,000deleted text end new text begin $137,680new text end , the
maximum credit is $250, reduced by one percent of adjusted gross income in excess of
deleted text begin $135,000deleted text end new text begin $137,680new text end .
(e) The income thresholds in paragraphs (c) and (d) used to calculate the maximum
credit must be adjusted for inflation. The commissioner shall adjust the income thresholds
by the percentage determined under the provisions of section 1(f) of the Internal Revenue
Code, except that in section 1(f)(3)(B) the word deleted text begin "2016"deleted text end new text begin "2017"new text end is substituted for the word
deleted text begin "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.deleted text end new text begin "2016."new text end The 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 subject to chapter 14, including section 14.386.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 45.
Minnesota Statutes 2016, 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 end new 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, 2017.
new text end
Sec. 46.
new text begin
[290.0803] INDIVIDUALS; DEDUCTIONS AND EXEMPTIONS
ALLOWED.
new text end
new text begin Subdivision 1. new text end
new text begin Deduction allowed. new text end
new text begin
Individuals are allowed to deduct the sum of the
following amounts in computing taxable net income for the taxable year:
new text end
new text begin
(1) the standard or itemized deductions, as provided under subdivision 2 or 3; and
new text end
new text begin
(2) the exemption allowance computed under subdivision 9.
new text end
new text begin Subd. 2. new text end
new text begin Standard deduction. new text end
new text begin
(a) An individual may elect to claim a standard deduction
in lieu of the itemized deductions allowed under subdivision 3 for the taxable year equal to
the following amount:
new text end
new text begin
(1) for a married joint filer or a surviving spouse, $14,000;
new text end
new text begin
(2) for a head of household filer, $10,300; or
new text end
new text begin
(3) for any other filer, $7,000; plus
new text end
new text begin
(4) the additional amount for the taxpayer under paragraph (b).
new text end
new text begin
(b) The additional amount equals the sum of the following amounts:
new text end
new text begin
(1) $1,300 if the taxpayer has attained age 65 before the close of the taxable year or
$1,600 for such a taxpayer who is not married or a surviving spouse;
new text end
new text begin
(2) $1,300 for the spouse of the taxpayer if the spouse has attained the age of 65 before
the close of the taxable year and qualifies under subdivision 9, clause (2);
new text end
new text begin
(3) $1,300 if the taxpayer is blind at the close of the taxable year or $1,600 for such a
taxpayer who is not married or a surviving spouse; and
new text end
new text begin
(4) $1,300 for the spouse of the taxpayer if the spouse is blind as of the close of the
taxable year and qualifies under subdivision 9, clause (2).
new text end
new text begin
(c) For an individual who is a dependent, as defined in section 152 of the Internal Revenue
Code, of another taxpayer for a taxable year beginning in the calendar year in which the
individual's taxable year begins, the standard deduction for that individual is limited to the
greater of:
new text end
new text begin
(1) $500; or
new text end
new text begin
(2) the sum of $250 and that individual's earned income, as defined in section 32(c) of
the Internal Revenue Code.
new text end
new text begin
(d) The standard deduction is zero for (1) a married individual filing a separate return
if either spouse itemizes deductions, and (2) an individual making a return for a period of
less than twelve months on account of changes in the annual accounting period.
new text end
new text begin Subd. 3. new text end
new text begin Itemized deductions. new text end
new text begin
(a) An individual is allowed itemized deductions for the
taxable year equal to the sum of the following amounts:
new text end
new text begin
(1) taxes paid, as provided in subdivision 4;
new text end
new text begin
(2) charitable contributions, as provided in subdivision 5;
new text end
new text begin
(3) interest, as provided in subdivision 6;
new text end
new text begin
(4) medical expenses, as provided in subdivision 7;
new text end
new text begin
(5) miscellaneous deductions, as provided in subdivision 8; and
new text end
new text begin
(6) losses allowable under section 165(a) of the Internal Revenue Code, other than losses
allowable under that section in computing adjusted gross income, and except that the
provisions of section 165(h)(5) of the Internal Revenue Code apply regardless of the taxable
year; reduced by
new text end
new text begin
(7) the amount of the disallowed itemized deductions computed under paragraph (b).
new text end
new text begin
(b) The amount of disallowed itemized deductions equals the lesser of:
new text end
new text begin
(1) three percent of the excess of the taxpayer's adjusted gross income, over the applicable
amount; or
new text end
new text begin
(2) 80 percent of the amount of the itemized deductions, excluding:
new text end
new text begin
(i) medical expense deduction under subdivision 7;
new text end
new text begin
(ii) any interest deduction under subdivision 6, for investment interest as defined in
section 163(d) of the Internal Revenue Code; and
new text end
new text begin
(iii) losses allowable under section 165(c)(2) or (3), or (d), of the Internal Revenue Code,
and allowed under paragraph (a), clause (6).
new text end
new text begin
(c) "Applicable amount" means $190,050, or $95,025 for a married individual filing a
separate return.
new text end
new text begin
(d) No amount deducted in computing federal adjusted gross income is allowed as an
itemized deduction under this section.
new text end
new text begin Subd. 4. new text end
new text begin Taxes paid. new text end
new text begin
(a) The taxes paid deduction equals the sum of the following
amounts for the taxable year:
new text end
new text begin
(1) state and local real and personal property taxes in an amount not to exceed $30,000;
new text end
new text begin
(2) foreign income, war profits, and excess profits taxes to the extent not reduced by the
federal foreign tax credit; and
new text end
new text begin
(3) for individuals who are allowed a federal foreign tax credit for taxes that do not
qualify for a credit under section 290.06, subdivision 22, an amount equal to the carryover
of subnational foreign taxes for the taxable year, but not to exceed the total subnational
foreign taxes reported in claiming the foreign tax credit.
new text end
new text begin
(b) For purposes of this subdivision, the following terms have the meanings given them:
new text end
new text begin
(1) "carryover of subnational foreign taxes" equals the carryover allowed under section
904(c) of the Internal Revenue Code minus national level foreign taxes to the extent they
exceed the federal foreign tax credit;
new text end
new text begin
(2) "federal foreign tax credit" means the credit allowed under section 27 of the Internal
Revenue Code; and
new text end
new text begin
(3) "foreign, income, war profits, and excess profits taxes" and "state and local real and
personal property taxes" have the meanings given in section 164 of the Internal Revenue
Code.
new text end
new text begin Subd. 5. new text end
new text begin Charitable contributions. new text end
new text begin
The charitable contribution equals the amount of
the charitable contribution deduction allowable to the taxpayer under section 170 of the
Internal Revenue Code, except that the following rules apply:
new text end
new text begin
(1) the provisions of section 170(b)(1)(G) apply regardless of the taxable year; and
new text end
new text begin
(2) for taxable years beginning after December 31, 2017, determination of carryover
amounts must be made by applying the rules under section 170 of the Internal Revenue
Code based on the charitable contribution deductions claimed and allowable under this
section.
new text end
new text begin Subd. 6. new text end
new text begin Interest deduction. new text end
new text begin
The interest deduction equals the amount allowed to the
taxpayer as interest paid or accrued during the taxable year under section 163 of the Internal
Revenue Code with the following exceptions:
new text end
new text begin
(1) qualified residence interest excludes home equity interest; and
new text end
new text begin
(2) acquisition indebtedness must not exceed $750,000 ($375,000 for a married separate
return) for indebtedness incurred on or after December 16, 2017.
new text end
new text begin
The definitions of terms under section 163 of the Internal Revenue Code apply for purposes
of this subdivision.
new text end
new text begin Subd. 7. new text end
new text begin Medical expenses. new text end
new text begin
The medical expense deduction equals the deduction allowed
for the taxable year under section 213 of the Internal Revenue Code.
new text end
new text begin Subd. 8. new text end
new text begin Miscellaneous deduction. new text end
new text begin
The miscellaneous deduction equals the sum of the
following amounts for the taxable year:
new text end
new text begin
(1) impairment-related work expenses allowed under section 67(d) of the Internal Revenue
Code;
new text end
new text begin
(2) the deduction for estate tax under section 691(c) of the Internal Revenue Code;
new text end
new text begin
(3) any deduction allowable in connection with personal property used in a short sale
as described under section 67(b)(8);
new text end
new text begin
(4) the deduction under section 1341 of the Internal Revenue Code;
new text end
new text begin
(5) the deduction under section 72(b)(3) of the Internal Revenue Code;
new text end
new text begin
(6) the deduction under section 171 of the Internal Revenue Code; and
new text end
new text begin
(7) the deduction under section 216 of the Internal Revenue Code.
new text end
new text begin Subd. 9. new text end
new text begin Exemption allowance. new text end
new text begin
(a) The exemption allowance is computed as follows:
new text end
new text begin
(1) the exemption amount for the taxpayer; plus
new text end
new text begin
(2) an additional exemption amount for the spouse of the taxpayer:
new text end
new text begin
(i) for a joint return; or
new text end
new text begin
(ii) if a joint return is not made by the taxpayer and spouse, and if the spouse, for the
calendar year in which the taxable year of the taxpayer begins, has no gross income and is
not the dependent of another taxpayer; plus
new text end
new text begin
(3) an exemption amount for each individual who is a dependent, as defined in section
152 of the Internal Revenue Code, of the taxpayer for the taxable year; minus
new text end
new text begin
(4) the disallowed exemption amount under paragraph (d), but the remainder may not
be less than zero.
new text end
new text begin
(b) The exemption amount equals $4,150.
new text end
new text begin
(c) The disallowed personal exemption amount equals the number of personal exemptions
allowed under paragraph (a) multiplied by (i) the exemption amount under paragraph (b)
and (ii) the applicable percentage.
new text end
new text begin
(d) 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.
new text end
new text begin
(e) "Threshold amount" means:
new text end
new text begin
(1) $285,050 for a joint return or a surviving spouse;
new text end
new text begin
(2) $237,550 for a head of a household;
new text end
new text begin
(3) $190,050 for an individual who is not married and who is not a surviving spouse or
head of a household; and
new text end
new text begin
(4) $142,500 for a married individual filing a separate return.
new text end
new text begin Subd. 10. new text end
new text begin Indexing. new text end
new text begin
(a) For taxable years beginning after December 31, 2018, the
commissioner must annually adjust the dollar amounts in subdivisions 2, 3, and 9, except
the amounts in paragraph (d) of subdivision 9, for inflation as provided in paragraph (b).
new text end
new text begin
(b) Each dollar amount is increased by an amount equal to:
new text end
new text begin
(1) that dollar amount, multiplied by
new text end
new text begin
(2) the cost-of-living adjustment determined under section 1(f)(3) of the Internal Revenue
Code for the calendar year in which the taxable year begins, by substituting "calendar year
2017" for "calendar year 2016" in subparagraph (B) of section 1(f)(3).
new text end
new text begin Subd. 11. new text end
new text begin Nonresidents; itemized deduction rules. new text end
new text begin
For an individual who is not a
resident of this state for the entire taxable year, the following rules apply to limit the
otherwise allowable itemized deductions under this section:
new text end
new text begin
(1) the taxes paid deduction under subdivision 4 is limited to real and personal property
taxes imposed by this state or its political subdivisions;
new text end
new text begin
(2) the charitable contribution deduction under subdivision 5 does not apply;
new text end
new text begin
(3) the interest deduction under subdivision 6 is limited to:
new text end
new text begin
(i) qualified residence interest paid on loans secured by a mortgage or lien on a residence
located in this state; or
new text end
new text begin
(ii) interest paid or accrued on indebtedness properly allocable to property held for
investment located in this state;
new text end
new text begin
(4) the miscellaneous deduction under subdivision 8 is limited to expenses related to:
new text end
new text begin
(i) the production of income in this state;
new text end
new text begin
(ii) property located in this state; or
new text end
new text begin
(iii) taxes paid to this state or its political subdivisions; and
new text end
new text begin
(5) the deduction for losses under subdivision 3, paragraph (a), clause (6), is limited to
losses attributable to property located in this state.
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, 2017.
new text end
Sec. 47.
Minnesota Statutes 2017 Supplement, 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;new text begin
and
new text end
(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 deleted text begin 11deleted text end new text begin 10new 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 begin taxabledeleted text end new 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 28new text end ; and
(v) the amount of the net operating loss allowed under section 290.095, subdivision 11,
paragraph (c).
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 17new 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, 2017.
new text end
Sec. 48.
Minnesota Statutes 2016, section 290.091, subdivision 3, is amended to read:
Subd. 3.
Exemption amount.
(a) For purposes of computing the alternative minimum
tax, the exemption amount isdeleted text begin , for taxable years beginning after December 31, 2005, $60,000deleted text end new text begin
$75,760new text end for married couples filing joint returns, deleted text begin $30,000deleted text end new text begin $37,880new text end for married individuals
filing separate returns, estates, and trusts, and deleted text begin $45,000deleted text end new text begin $56,820new text end for unmarried individuals.
(b) The exemption amount determined under this subdivision is subject to the phase out
under section 55(d)(3) of the Internal Revenue Code, except that alternative minimum
taxable income as determined under this section must be substituted in the computation of
the phase out.
(c) For taxable years beginning after December 31, deleted text begin 2006deleted text end new text begin 2018new text end , the exemption amount
under paragraph (a) must be adjusted for inflation. The commissioner shall adjust the
exemption amount 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 deleted text begin "2005"deleted text end new text begin "2017"new text end
shall be substituted for the word deleted text begin "1992." For 2007, the commissioner shall then determine
the percent change from the 12 months ending on August 31, 2005, to the 12 months ending
on August 31, 2006, and in each subsequent year, from the 12 months ending on August
31, 2005, to the 12 months ending on August 31 of the year preceding the taxable year.deleted text end new text begin
"2016."new text end The exemption amount as adjusted must be rounded to the nearest $10. If the amount
ends in $5, it must be rounded up to the nearest $10 amount. The determination of the
commissioner under this subdivision is not a rule under the Administrative Procedure Act.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 49.
Minnesota Statutes 2016, section 290.0921, subdivision 8, is amended to read:
Subd. 8.
Carryover credit.
(a) A corporation is allowed a credit against qualified regular
tax for qualified alternative minimum tax previously paid. The credit is allowable only deleted text begin if
the corporation has no tax liability under this section for the taxable year anddeleted text end if the
corporation has an alternative minimum tax credit carryover from a previous year. The
credit allowable in a taxable year equals the lesser of
(1) deleted text begin the excess ofdeleted text end the qualified regular tax for the taxable year deleted text begin over the amount computed
under subdivision 1, clause (1), for the taxable yeardeleted text end new text begin ;new text end or
(2) the carryover credit to the taxable year.
(b) For purposes of this subdivision, the following terms have the meanings given.
(1) "Qualified alternative minimum tax" equals the amount determined under subdivision
1 for deleted text begin thedeleted text end new text begin anew text end taxable yearnew text begin beginning before December 31, 2017new text end .
(2) "Qualified regular tax" means the tax imposed under section 290.06, subdivision 1.
(c) The qualified alternative minimum tax for a taxable year is an alternative minimum
tax credit carryover to each of the taxable years succeeding the taxable year. The entire
amount of the credit must be carried to the earliest taxable year to which the amount may
be carried. Any unused portion of the credit must be carried to the following taxable year.
No credit may be carried to a taxable year in which alternative minimum tax was paid.
(d) An acquiring corporation may carry over this credit from a transferor or distributor
corporation in a corporate acquisition. The provisions of section 381 of the Internal Revenue
Code apply in determining the amount of the carryover, if any.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 50.
Minnesota Statutes 2016, section 290.0922, subdivision 1, is amended to read:
Subdivision 1.
Imposition.
(a) In addition to the tax imposed by this chapter without
regard to this section, the franchise tax imposed on a corporation required to file under
section 289A.08, subdivision 3, other than a corporation treated as an "S" corporation under
section 290.9725 for the taxable year includes a tax equal to the following amounts:
| If the sum of the corporation's Minnesota property, payrolls, and sales or receipts is: |
the tax equals: |
||||||||
| less than |
$ |
deleted text begin
930,000 deleted text end new text begin 990,000 new text end |
$ |
0 |
|||||
| $ |
deleted text begin
930,000 deleted text end new text begin 990,000 new text end |
to |
$ |
deleted text begin
1,869,999 deleted text end new text begin 1,989,999 new text end |
$ |
deleted text begin
190 deleted text end new text begin 200 new text end |
|||
| $ |
deleted text begin
1,870,000 deleted text end new text begin 1,990,000 new text end |
to |
$ |
deleted text begin
9,339,999 deleted text end new text begin 9,959,999 new text end |
$ |
deleted text begin
560 deleted text end new text begin 600 new text end |
|||
| $ |
deleted text begin
9,340,000 deleted text end new text begin 9,960,000 new text end |
to |
$ |
deleted text begin
18,679,999 deleted text end new text begin 19,929,999 new text end |
$ |
deleted text begin
1,870 deleted text end new text begin 1,990 new text end |
|||
| $ |
deleted text begin
18,680,000 deleted text end new text begin 19,930,000 new text end |
to |
$ |
deleted text begin
37,359,999 deleted text end new text begin 39,859,999 new text end |
$ |
deleted text begin
3,740 deleted text end new text begin 3,990 new text end |
|||
| $ |
deleted text begin
37,360,000 deleted text end new text begin 39,860,000 new text end |
or |
more |
$ |
deleted text begin
9,340 deleted text end new text begin 9,960 new text end |
||||
(b) A tax is imposed for each taxable year on a corporation required to file a return under
section 289A.12, subdivision 3, that is treated as an "S" corporation under section 290.9725
and on a partnership required to file a return under section 289A.12, subdivision 3, other
than a partnership that derives over 80 percent of its income from farming. The tax imposed
under this paragraph is due on or before the due date of the return for the taxpayer due under
section 289A.18, subdivision 1. The commissioner shall prescribe the return to be used for
payment of this tax. The tax under this paragraph is equal to the following amounts:
| If the sum of the S corporation's or partnership's Minnesota property, payrolls, and sales or receipts is: |
the tax equals: |
||||||||
| less than |
$ |
deleted text begin
930,000 deleted text end new text begin 990,000 new text end |
$ |
0 |
|||||
| $ |
deleted text begin
930,000 deleted text end new text begin 990,000 new text end |
to |
$ |
deleted text begin
1,869,999 deleted text end new text begin 1,989,999 new text end |
$ |
deleted text begin
190 deleted text end new text begin 200 new text end |
|||
| $ |
deleted text begin
1,870,000 deleted text end new text begin 1,990,000 new text end |
to |
$ |
deleted text begin
9,339,999 deleted text end new text begin 9,959,999 new text end |
$ |
deleted text begin
560 deleted text end new text begin 600 new text end |
|||
| $ |
deleted text begin
9,340,000 deleted text end new text begin 9,960,000 new text end |
to |
$ |
deleted text begin
18,679,999 deleted text end new text begin 19,929,999 new text end |
$ |
deleted text begin
1,870 deleted text end new text begin 1,990 new text end |
|||
| $ |
deleted text begin
18,680,000 deleted text end new text begin 19,930,000 new text end |
to |
$ |
deleted text begin
37,359,999 deleted text end new text begin 39,859,999 new text end |
$ |
deleted text begin
3,740 deleted text end new text begin 3,990 new text end |
|||
| $ |
deleted text begin
37,360,000 deleted text end new text begin 39,860,000 new text end |
or |
more |
$ |
deleted text begin
9,340 deleted text end new text begin 9,960 new text end |
||||
(c) The commissioner shall adjust the dollar amounts of both the tax and the property,
payrolls, and sales or receipts thresholds in paragraphs (a) and (b) 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 deleted text begin "2012"deleted text end new text begin "2017"new text end must be substituted for the word deleted text begin "1992."
For 2014, the commissioner shall determine the percentage 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.deleted text end new text begin "2016."new text end The determination of the
commissioner pursuant to this subdivision is not a "rule" subject to the Administrative
Procedure Act contained in chapter 14. The tax amounts as adjusted must be rounded to the
nearest $10 amount and the threshold amounts must be adjusted to the nearest $10,000
amount. For tax amounts that end in $5, the amount is rounded up to the nearest $10 amount
and for the threshold amounts that end in $5,000, the amount is rounded up to the nearest
$10,000.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 51.
Minnesota Statutes 2016, section 290.095, subdivision 4, is amended to read:
Subd. 4.
Computation and modifications.
The following modifications shall be made
in computing a net operating loss in any taxable year and also in computing the taxable net
income for any taxable year before a net operating loss deduction shall be allowed:
(a) No deduction shall be allowed for or with respect to losses connected with income
producing activities if the income therefrom would not be required to be either assignable
to this state or included in computing the taxpayer's taxable net income.
(b) A net operating loss deduction shall not be allowed.
(c) The amount deductible on account of losses from sales or exchanges of capital assets
shall not exceed the amount includable on account of gains from sales or exchanges of
capital assets.
(d) Renegotiation of profits for a prior taxable year under the renegotiation laws of the
United States of America, including renegotiation of the profits with a subcontractor, shall
not enter into the computation.
(e) Federal income and excess profits taxes shall not be allowed as a deduction.
new text begin
(f) The 80-percent limitation under section 172(a)(2) of the Internal Revenue Code does
not apply to the computations for corporate taxpayers under this section.
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, 2017.
new text end
Sec. 52.
Minnesota Statutes 2017 Supplement, 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 begin anddeleted text end new 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, 2017.
new text end
Sec. 53.
Minnesota Statutes 2016, section 290.21, is amended by adding a subdivision to
read:
new text begin Subd. 9. new text end
new text begin Deferred foreign income. new text end
new text begin
The income of domestic corporations that is included
in net income under section 965 of the Internal Revenue Code is dividend income.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for each taxpayer's last
taxable year beginning before January 1, 2018.
new text end
Sec. 54.
Minnesota Statutes 2016, 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) 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, 2017.
new text end
Sec. 55.
Minnesota Statutes 2016, 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 begin anddeleted text end new 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 wages paid after July 1, 2018.
new text end
Sec. 56.
Minnesota Statutes 2017 Supplement, 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 begin the amount of deduction allowed under section 199 of the Internal Revenue Codedeleted text end new 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; or
(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 107-16.
(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 them:
new text end
new text begin (1) new text end "exemption amount" means the exemption amount under section deleted text begin 151(d) of the Internal
Revenue Codedeleted text end new text begin 290.0803, subdivision 9,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 after December 31, 2018, and rent paid after December 31, 2017.
new text end
Sec. 57.
Minnesota Statutes 2016, 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 end new 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 end new text begin $760new text end per
month. Beginning for rent paid in deleted text begin 2002deleted text end new text begin 2019new text end , the commissioner shall annually adjust for
inflation the gross rent amounts stated in this paragraph. The 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,
deleted text begin 2001deleted text end new text begin 2017new text end , 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.
(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 refunds based on rent paid after
December 31, 2017, and property taxes payable after December 31, 2018.
new text end
Sec. 58.
Minnesota Statutes 2017 Supplement, 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 deleted text begin December 16, 2016deleted text end new text begin March 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 after December 31, 2018, and rent paid after December 31, 2017.
new text end
Sec. 59.
Minnesota Statutes 2016, section 290A.04, subdivision 4, is amended to read:
Subd. 4.
Inflation adjustment.
(a) Beginning for property tax refunds payable in calendar
year 2002, the commissioner shall annually adjust the dollar amounts of the income thresholds
and the maximum refunds under subdivisions 2 and 2a for inflation. The commissioner
shall make the inflation adjustments deleted text begin in accordance with section 1(f) of the Internal Revenue
Code, except that for purposes of this subdivisiondeleted text end new text begin using the Consumer Price Index for All
Urban Consumers.new text end The percentage increase shall be determined as provided in this
subdivision.
(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.
(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.
(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
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.
(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.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for refunds based on rent paid after
December 31, 2018, and property taxes payable after December 31, 2019.
new text end
Sec. 60.
Minnesota Statutes 2017 Supplement, 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 deleted text begin December 16, 2016deleted text end new text begin March 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 includible 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 retroactively for estates of decedents
dying after December 31, 2017.
new text end
Sec. 61.
Minnesota Statutes 2016, 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, 2017.
new text end
Sec. 62.
Minnesota Statutes 2016, 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, 2017.
new text end
Sec. 63.
Minnesota Statutes 2017 Supplement, 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 begin thedeleted text end federal deleted text begin taxabledeleted text end new 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, 2017.
new text end
Sec. 64.
Minnesota Statutes 2017 Supplement, 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 begin taxabledeleted text end new 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, 2017.
new text end
Sec. 65.
Minnesota Statutes 2016, 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 begin federal adjusted
gross income, new text end federal 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, 2017.
new text end
Sec. 66.
Minnesota Statutes 2016, section 469.317, is amended to read:
469.317 CORPORATE FRANCHISE TAX EXEMPTION.
(a) A qualified business is exempt from taxation under section 290.02deleted text begin , the alternative
minimum tax under section 290.0921,deleted text end and the minimum fee under section 290.0922deleted text begin ,deleted text end on the
portion of its income attributable to operations within the zone. deleted text begin This exemption is determined
as follows:
deleted text end
deleted text begin (1)deleted text end new text begin (b) new text end For purposes of the tax imposed under section 290.02, new text begin the exemption is determined
new text end by multiplying its taxable net income by its zone percentage and by its relocation payroll
percentage and subtracting the result in determining taxable incomedeleted text begin ;deleted text end new text begin .
new text end
deleted text begin
(2) for purposes of the alternative minimum tax under section 290.0921, by multiplying
its alternative minimum taxable income by its zone percentage and by its relocation payroll
percentage and reducing alternative minimum taxable income by this amount; and
deleted text end
deleted text begin (3)deleted text end new text begin (c) new text end For purposes of the minimum fee under section 290.0922, new text begin the exemption is
determined new text end by excluding property and payroll in the zone from the computations of the fee
or by exempting the entity under section 290.0922, subdivision 2, clause (7).
deleted text begin (b)deleted text end new text begin (d)new text end No subtraction is allowed under this section in excess of 20 percent of the sum
of the corporation's job opportunity building zone payroll and the adjusted basis of the
property at the time that the property is first used in the job opportunity building zone by
the corporation.
deleted text begin (c)deleted text end new text begin (e)new text end 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, 2017.
new text end
Sec. 67. new text begin ESTIMATED TAXES; EXCEPTIONS.
new text end
new text begin
No addition to tax, penalties, or interest may be made under Minnesota Statutes, section
289A.25 or 289A.26, for any period before September 15, 2018, with respect to an
underpayment of estimated tax, to the extent that the underpayment was created or increased
by the inclusion of deferred foreign income in federal taxable income under section 965 of
the Internal Revenue Code under this article.
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, 2016.
new text end
Sec. 68. new text begin REPEALER.
new text end
new text begin
Minnesota Statutes 2016, sections 290.01, subdivision 29a; 290.0131, subdivisions 7,
11, 12, and 13; 290.0132, subdivisions 8, 19, and 20; 290.0133, subdivisions 13 and 14;
290.0921, subdivisions 1, 2, 3a, 4, and 6; 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, 2017.
new text end
ARTICLE 2
INDIVIDUAL INCOME, CORPORATE FRANCHISE, AND ESTATE TAXES
Section 1.
Minnesota Statutes 2016, 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 end new text begin $10,000,000new text end in credits
to qualified investors or qualified funds for taxable years beginning after December 31,
deleted text begin 2013deleted text end new text begin 2017new text end , and before January 1, deleted text begin 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 end new text begin 2019new text end ; and
(2) deleted text begin for 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 minority- or women-owned qualified small businesses in
Minnesota. Any portion of a taxable year's credits that is reserved for qualifying investments
in greater Minnesota businesses and minority- or women-owned 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
Web site 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, 2017.
new text end
Sec. 2.
Minnesota Statutes 2016, 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 end new text begin 2018new text end , except that reporting requirements under subdivision 6 and revocation of credits
under subdivision 7 remain in effect through deleted text begin 2019deleted text end new text begin 2020new text end for qualified investors and qualified
funds, and through deleted text begin 2021deleted text end new text begin 2022new text end for qualified small businesses, reporting requirements under
subdivision 9 remain in effect through deleted text begin 2022deleted text end new text begin 2023new text end , and the appropriation in subdivision 11
remains in effect through deleted text begin 2021deleted text end new text begin 2022new text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2017.
new text end
Sec. 3.
Minnesota Statutes 2017 Supplement, 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 begin taxable 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. 4.
Minnesota Statutes 2016, 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) "Disqualified captive insurance
company" means a company that:
new text end
new text begin
(1)(i) is licensed as a captive insurance company under the laws of any state or foreign
country; or
new text end
new text begin
(ii) derives 80 percent or more of its total premiums for the taxable year from entities
that are members of the unitary business, as that term is used in section 290.17; and
new text end
new text begin
(2)(i) receives less than 50 percent of its gross receipts for the taxable year from
premiums; or
new text end
new text begin
(ii) pays less than 0.25 percent of its total premiums for the taxable year in tax under
chapter 297I or a comparable tax of another state or country.
new text end
new text begin
(b) 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. 5.
Minnesota Statutes 2016, section 290.0132, is amended by adding a subdivision
to read:
new text begin Subd. 29. 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, 2017.
new text end
Sec. 6.
Minnesota Statutes 2016, section 290.0133, is amended by adding a subdivision
to read:
new text begin Subd. 15. new text end
new text begin Prepared food donation. new text end
new text begin
The amount of charitable contributions under section
170 of the Internal Revenue Code used to claim the credit under section 290.06, subdivision
39, 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, 2017.
new text end
Sec. 7.
Minnesota Statutes 2016, section 290.0134, is amended by adding a subdivision
to read:
new text begin Subd. 18. 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, 2017.
new text end
Sec. 8.
Minnesota Statutes 2017 Supplement, 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 begin as 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 end new 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. 9.
Minnesota Statutes 2016, section 290.06, is amended by adding a subdivision to
read:
new text begin Subd. 39. new text end
new text begin Prepared food donation credit. new text end
new text begin
(a) A qualifying taxpayer is allowed a credit
against the tax imposed by this chapter equal to 20 percent of the taxpayer's eligible charitable
food donation. The credit may not exceed the taxpayer's liability for tax and may not be
carried forward to any other taxable year.
new text end
new text begin
(b) For purposes of this subdivision, the following terms have the meanings given:
new text end
new text begin
(1) "eligible charitable food donation" means a contribution of prepared food allowable
as a charitable deduction for the taxable year under section 170(a) of the Internal Revenue
Code, subject to the limitations of section 170(b) of the Internal Revenue Code, and
determined without regard to whether or not the taxpayer itemizes deductions;
new text end
new text begin
(2) "prepared food" means food that meets all quality and labeling standards imposed
by federal, state, and local laws and regulations even though the food may not be readily
marketable due to appearance, age, freshness, grade, size, surplus, or other conditions, and
includes:
new text end
new text begin
(i) food that is cooked or heated by the qualifying taxpayer;
new text end
new text begin
(ii) two or more ingredients mixed together to be eaten as a single item; and
new text end
new text begin
(iii) any ingredients supplied for ingestion or chewing by humans that are consumed for
their taste or nutritional value; and
new text end
new text begin
(3) "qualifying taxpayer" means an individual or entity that makes a charitable food
donation in Minnesota and is engaged in a trade or business that includes regularly selling
prepared food.
new text end
new text begin
(c) A food donation for which a credit is claimed under this section may not be deducted
as a charitable contribution deduction under section 290.0803.
new text end
new text begin
(d) Credits allowed to a partnership, a limited liability company taxed as a partnership,
an S corporation, or multiple owners of property are passed through to the partners, members,
shareholders, or owners, respectively, pro rata to each partner, member, shareholder, or
owner based on their share of the entity's income 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, 2017.
new text end
Sec. 10.
Minnesota Statutes 2016, section 290.0685, subdivision 1, is amended to read:
Subdivision 1.
Credit allowed.
(a) An new text begin eligible new text end individual is allowed a credit against the
tax imposed by this chapter equal to $2,000 for each deleted text begin birth for which a certificate of birth
resulting in stillbirth has been issued under section 144.2151deleted text end new text begin stillbirthnew text end . The credit under this
section is allowed only in the taxable year in which the stillbirth occurred deleted text begin and if the child
would have been a dependent of the taxpayer as defined in section 152 of the Internal
Revenue Codedeleted text end .
(b) For a deleted text begin nonresident ordeleted text end part-year resident, the credit 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 retroactively for taxable years beginning
after December 31, 2015.
new text end
Sec. 11.
Minnesota Statutes 2016, section 290.0685, is amended by adding a subdivision
to read:
new text begin Subd. 1a. 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, unless the context clearly indicates otherwise.
new text end
new text begin
(b) "Certificate of birth resulting in stillbirth" means the printed certificate of birth
resulting in stillbirth issued under section 144.2151 or for a stillbirth occurring in another
state or country a similar certificate issued under that state's or country's law.
new text end
new text begin
(c) "Eligible individual" means an individual who is:
new text end
new text begin
(1)(i) a resident; or
new text end
new text begin
(ii) the nonresident spouse of a resident who is a member of armed forces of the United
States or the United Nations; and
new text end
new text begin
(2)(i) the individual who gave birth resulting in stillbirth and is listed as a parent on the
certificate of birth resulting in stillbirth;
new text end
new text begin
(ii) if no individual meets the requirements of clause (i) for a stillbirth that occurs in this
state, then the first parent listed on the certificate of birth resulting in stillbirth; or
new text end
new text begin
(iii) the individual who gave birth resulting in stillbirth for a birth outside of this state
for which no certificate of birth resulting in stillbirth was issued.
new text end
new text begin
(d) "Stillbirth" means a birth for which a fetal death report would be required under
section 144.222, subdivision 1, if the birth occurred in this state.
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, 2015.
new text end
Sec. 12.
Minnesota Statutes 2017 Supplement, section 290.0686, subdivision 1, is amended
to read:
Subdivision 1.
Definitions.
(a) For purposes of this section, the following terms have
the meanings given them.
(b) "Master's degree program" means a graduate-level program at an accredited university
leading to a master of arts or science degree in new text begin either new text end a core content area directly related to
a qualified teacher's licensure fieldnew text begin or special educationnew text end . new text begin Except for a special education
program authorized under paragraph (e), new text end the master's degree program may not include
pedagogy or a pedagogy component. To be eligible under this credit, a licensed elementary
school teacher must pursue and complete a master's degree program innew text begin eithernew text end a core content
area in which the teacher provides direct classroom instructionnew text begin or a special education
programnew text end .
(c) "Qualified teacher" means a person who:
(1) holds a teaching license issued by the licensing division in the Department of
Education on behalf of the Professional Educator Licensing and Standards Board both when
the teacher begins the master's degree program and when the teacher completes the master's
degree program;
(2) began a master's degree program after June 30, 2017; and
(3) completes the master's degree program during the taxable year.
(d) "Core content area" means the academic subject of reading, English or language arts,
mathematics, science, foreign languages, civics and government, economics, arts, history,
or geography.
new text begin
(e) "Special education" means a program of study directly related to licensure in
developmental disabilities, early childhood special education, emotional or behavioral
disorders, autism spectrum disorders, or learning disabilities.
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, 2017.
new text end
Sec. 13.
new text begin
[290.0687] TAX CREDIT; RAILROAD CROSSING IMPROVEMENTS.
new text end
new text begin Subdivision 1. new text end
new text begin Credit allowed. new text end
new text begin
An individual or entity operating a railroad is allowed
a credit against the liability for tax equal to 50 percent of the expenditures during the taxable
year on qualified costs.
new text end
new text begin Subd. 2. 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 them.
new text end
new text begin
(b) "Crossing" means a grade crossing as defined in section 219.16.
new text end
new text begin
(c) "Liability for tax" means the sum of the tax imposed under sections 290.06,
subdivision 1 or 2c; and 290.091 for the taxable year, reduced by the sum of the
nonrefundable credits allowed under this chapter.
new text end
new text begin
(d) "Qualified costs" means amounts expended to improve a priority crossing that:
new text end
new text begin
(1) increase the safety of the crossing by installing, facilitating the installation of, or
improving the quality of active traffic signals or controls or by assisting in implementing
grade separation for the crossing;
new text end
new text begin
(2) would qualify for depreciation deductions under section 167(a) of the Internal Revenue
Code without regard to whether the improvements are property of the taxpayer; and
new text end
new text begin
(3) are not required by law to be made by the railroad.
new text end
new text begin
(e) "Railroad" means a rail carrier as defined in United States Code, title 49, section
20102, as amended.
new text end
new text begin
(f) "Priority crossing" means a crossing that is designated by the commissioner of
transportation under subdivision 5.
new text end
new text begin Subd. 3. new text end
new text begin Carryover. new text end
new text begin
The credit for a taxable year must not exceed the taxpayer's liability
for tax. If the credit for a taxable year exceeds the liability for tax, the excess is a carryover
to each of the 15 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 and then to each successive year to which the credit may be carried.
The amount of the unused credit that may be added under this subdivision must not exceed
the liability for tax less the credit for the taxable year.
new text end
new text begin Subd. 4. new text end
new text begin Partnerships and S corporations. new text end
new text begin
For a railroad operated as a partnership, a
limited liability company taxed as a partnership, or an S corporation, the credit under this
section is passed through to each partner, member, or shareholder in proportion to their
share of the entity's net income for the taxable year.
new text end
new text begin Subd. 5. new text end
new text begin Designation of priority crossings. new text end
new text begin
(a) By October 1, 2018, the commissioner
of transportation shall designate a list of at least 15 priority crossings that qualify for the
tax credit under this section and publish the list on the Web site of the Department of
Transportation. The list establishes priority crossings, expenditures for which qualify for
the tax credit under this section. The commissioner may revise the list of priority crossings
as the commissioner determines appropriate, based on changing conditions and circumstances.
new text end
new text begin
(b) In establishing a list of priority crossings, the commissioner of transportation shall
use a methodology for evaluating the priority for and cost-effectiveness of expenditures for
improving public safety following or similar to the methods used in preparing the study
required by Laws 2014, chapter 312, article 10, section 10, with any modifications or
improvements the commissioner determines appropriate.
new text end
new text begin
(c) Actions of the commissioner of transportation in establishing a list of priority crossings
under this subdivision are not an administrative rule subject to the Administrative Procedure
Act in 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 taxable years beginning after December
31, 2017, and applies to expenditures made after October 1, 2018.
new text end
Sec. 14.
Minnesota Statutes 2017 Supplement, 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 11;
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 taxable income as provided by section 290.0132,
subdivisions 7, 9 to 15, 17, 21, 24, deleted text begin anddeleted text end 26new text begin , and 29new text end ; and
(v) the amount of the net operating loss allowed under section 290.095, subdivision 11,
paragraph (c).
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 Code.
(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, 2017.
new text end
Sec. 15.
Minnesota Statutes 2017 Supplement, 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 end new 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. 16.
Minnesota Statutes 2016, section 291.03, subdivision 8, is amended to read:
Subd. 8.
Definitions.
(a) For purposes of this section, the following terms have the
meanings given in this subdivision.
(b) "Family member" means a family member as defined in section 2032A(e)(2) of the
Internal Revenue Code, or a trust whose present beneficiaries are all family members as
defined in section 2032A(e)(2) of the Internal Revenue Code.
(c) "Qualified heir" means a family member who acquired qualified property upon the
death of the decedent and satisfies the requirement under subdivision 9, clause deleted text begin (7)deleted text end new text begin (8)new text end , or
subdivision 10, clause (5), for the property.
(d) "Qualified property" means qualified small business property under subdivision 9
and qualified farm property under subdivision 10.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 17.
Minnesota Statutes 2017 Supplement, 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, and 2038 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 begin anddeleted 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. 18.
Minnesota Statutes 2016, 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 begin anddeleted 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. 19.
Minnesota Statutes 2017 Supplement, section 291.03, subdivision 11, is amended
to read:
Subd. 11.
Recapture tax.
(a) If, within three years after the decedent's death and before
the death of the qualified heir, the qualified heir disposes of any interest in the qualified
property, other than by a disposition to a family member, or a family member ceases to
satisfy the requirement under subdivision 9, clause deleted text begin (7)deleted text end new text begin (8)new text end ; or 10, clause (5), an additional
estate tax is imposed on the property. In the case of a sole proprietor, if the qualified heir
replaces qualified small business property excluded under subdivision 9 with similar property,
then the qualified heir will not be treated as having disposed of an interest in the qualified
property.
(b) The amount of the additional tax equals the amount of the exclusion claimed by the
estate under subdivision 8, paragraph (d), multiplied by 16 percent.
(c) The additional tax under this subdivision is due on the day which is six months after
the date of the disposition or cessation in paragraph (a).
(d) The tax under this subdivision does not apply to the acquisition of title or possession
of the qualified property by a federal, state, or local government unit, or any other entity
with the power of eminent domain for a public purpose, as defined in section 117.025,
subdivision 11, within the three-year holding period.
(e) This subdivision shall not apply as a result of any of the following:
(1) a portion of qualified farm property consisting of less than one-fifth of the acreage
of the property is reclassified as class 2b property under section 273.13, subdivision 23, and
the qualified heir has not substantially altered the reclassified property during the three-year
holding period; or
(2) a portion of qualified farm property classified as 2a property at the death of the
decedent pursuant to section 273.13, subdivision 23, paragraph (a), consisting of a residence,
garage, and immediately surrounding one acre of land is reclassified as 4bb property during
the three-year holding period, and the qualified heir has not substantially altered the property.
new text begin
(f) This paragraph applies only to estates of decedents dying after December 31, 2011,
and before January 1, 2017, for which no tax liability was reported on the final estate tax
return. For purposes of estates qualifying under this paragraph, the amount of the exclusion
claimed by the estate for purposes of calculating the tax under paragraph (b) is deemed to
be the minimum amount of the exclusion necessary to reduce the amount of estate tax to
zero, without regard to the amount of the exclusion actually claimed on the final estate tax
return. The provisions of this paragraph expire effective January 1, 2021.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
The provisions of this section are effective retroactively for estates
of decedents dying after December 31, 2011, and amended returns and claims for refund
of recapture tax may be filed without regard to any applicable statute of limitation.
new text end
ARTICLE 3
SALES AND USE TAXES
Section 1.
Minnesota Statutes 2016, section 295.50, subdivision 4, is amended to read:
Subd. 4.
Health care provider.
(a) "Health care provider" means:
(1) a person whose health care occupation is regulated or required to be regulated by
the state of Minnesota furnishing any or all of the following goods or services directly to a
patient or consumer: medical, surgical, optical, visual, dental, hearing, nursing services,
drugs, laboratory, diagnostic or therapeutic services;
(2) a person who provides goods and services not listed in clause (1) that qualify for
reimbursement under the medical assistance program provided under chapter 256B;
(3) a staff model health plan company;
(4) an ambulance service required to be licensed; deleted text begin or
deleted text end
(5) a person who sells or repairs hearing aids and related equipment or prescription
eyewearnew text begin ; or
new text end
new text begin (6) a massage therapistnew text end .
(b) Health care provider does not include:
(1) hospitals; medical supplies distributors, except as specified under paragraph (a),
clause (5); nursing homes licensed under chapter 144A or licensed in any other jurisdiction;
wholesale drug distributors; pharmacies; surgical centers; bus and taxicab transportation,
or any other providers of transportation services other than ambulance services required to
be licensed; supervised living facilities for persons with developmental disabilities, licensed
under Minnesota Rules, parts 4665.0100 to 4665.9900; housing with services establishments
required to be registered under chapter 144D; board and lodging establishments providing
only custodial services that are licensed under chapter 157 and registered under section
157.17 to provide supportive services or health supervision services; adult foster homes as
defined in Minnesota Rules, part 9555.5105; day training and habilitation services for adults
with developmental disabilities as defined in section 252.41, subdivision 3; boarding care
homes, as defined in Minnesota Rules, part 4655.0100; and adult day care centers as defined
in Minnesota Rules, part 9555.9600;
(2) home health agencies as defined in Minnesota Rules, part 9505.0175, subpart 15; a
person providing personal care services and supervision of personal care services as defined
in Minnesota Rules, part 9505.0335; a person providing home care nursing services as
defined in Minnesota Rules, part 9505.0360; and home care providers required to be licensed
under chapter 144A;
(3) a person who employs health care providers solely for the purpose of providing
patient services to its employees;
(4) an educational institution that employs health care providers solely for the purpose
of providing patient services to its students if the institution does not receive fee for service
payments or payments for extended coverage; and
(5) a person who receives all payments for patient services from health care providers,
surgical centers, or hospitals for goods and services that are taxable to the paying health
care providers, surgical centers, or hospitals, as provided under section 295.53, subdivision
1, clause (3) or (4), or from a source of funds that is exempt from tax under this chapter.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for gross revenues received after June
30, 2018.
new text end
Sec. 2.
Minnesota Statutes 2016, section 295.50, is amended by adding a subdivision to
read:
new text begin Subd. 8a. new text end
new text begin Massage therapist. new text end
new text begin
"Massage therapist" means a person providing massage
therapy services who registers with the commissioner to pay the tax imposed under section
295.52 prior to the calendar quarter in which the massage therapy services are provided.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for gross revenues received after June
30, 2018.
new text end
Sec. 3.
Minnesota Statutes 2016, section 295.50, is amended by adding a subdivision to
read:
new text begin Subd. 8b. new text end
new text begin Massage therapy services. new text end
new text begin
(a) "Massage therapy services" or "massage
therapy" means a health care service provided by a massage therapist that involves systematic
and structured touch and palpation and pressure and movement of the muscles, tendons,
ligaments, and fascia, in order to reduce muscle tension, relieve soft tissue pain, improve
circulation, increase flexibility, increase activity of the parasympathetic branch of the
autonomic nervous system, or promote general wellness.
new text end
new text begin
(b) Massage therapy services or massage therapy excludes services described in paragraph
(a) that are provided by a licensed health care facility or professional or upon written referral
from a licensed health care facility or professional for treatment of illness, injury, or disease.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for gross revenues received after June
30, 2018.
new text end
Sec. 4.
Minnesota Statutes 2016, section 295.50, subdivision 9b, is amended to read:
Subd. 9b.
Patient services.
(a) "Patient services" means inpatient and outpatient services
and other goods and services provided by hospitals, surgical centers, or health care providers.
They include the following health care goods and services provided to a patient or consumer:
(1) bed and board;
(2) nursing services and other related services;
(3) use of hospitals, surgical centers, or health care provider facilities;
(4) medical social services;
(5) drugs, biologicals, supplies, appliances, and equipment;
(6) other diagnostic or therapeutic items or services;
(7) medical or surgical services;
(8) items and services furnished to ambulatory patients not requiring emergency care;
deleted text begin and
deleted text end
(9) emergency servicesnew text begin ; and
new text end
new text begin (10) massage therapy servicesnew text end .
(b) "Patient services" does not include:
(1) services provided to nursing homes licensed under chapter 144A;
(2) examinations for purposes of utilization reviews, insurance claims or eligibility,
litigation, and employment, including reviews of medical records for those purposes;
(3) services provided to and by community residential mental health facilities licensed
under Minnesota Rules, parts 9520.0500 to 9520.0670, and to and by residential treatment
programs for children with severe emotional disturbance licensed or certified under chapter
245A;
(4) services provided to and by community support programs and family community
support programs approved under Minnesota Rules, parts 9535.1700 to 9535.1760, or
certified as mental health rehabilitative services under chapter 256B;
(5) services provided to and by community mental health centers as defined in section
245.62, subdivision 2;
(6) services provided to and by assisted living programs and congregate housing
programs;
(7) hospice care services;
(8) home and community-based waivered services under sections 256B.0915, 256B.49,
and 256B.501;
(9) targeted case management services under sections 256B.0621; 256B.0625,
subdivisions 20, 20a, 33, and 44; and 256B.094; and
(10) services provided to the following: supervised living facilities for persons with
developmental disabilities licensed under Minnesota Rules, parts 4665.0100 to 4665.9900;
housing with services establishments required to be registered under chapter 144D; board
and lodging establishments providing only custodial services that are licensed under chapter
157 and registered under section 157.17 to provide supportive services or health supervision
services; adult foster homes as defined in Minnesota Rules, part 9555.5105; day training
and habilitation services for adults with developmental disabilities as defined in section
252.41, subdivision 3; boarding care homes as defined in Minnesota Rules, part 4655.0100;
adult day care services as defined in section 245A.02, subdivision 2a; and home health
agencies as defined in Minnesota Rules, part 9505.0175, subpart 15, or licensed under
chapter 144A.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for gross revenues received after June
30, 2018.
new text end
Sec. 5.
Minnesota Statutes 2017 Supplement, section 297A.61, subdivision 3, is amended
to read:
Subd. 3.
Sale and purchase.
(a) "Sale" and "purchase" include, but are not limited to,
each of the transactions listed in this subdivision. In applying the provisions of this chapter,
the terms "tangible personal property" and "retail sale" include the taxable services listed
in paragraph (g), clause (6), items (i) to (vi) and (viii), and the provision of these taxable
services, unless specifically provided otherwise. Services performed by an employee for
an employer are not taxable. Services performed by a partnership or association for another
partnership or association are not taxable if one of the entities owns or controls more than
80 percent of the voting power of the equity interest in the other entity. Services performed
between members of an affiliated group of corporations are not taxable. For purposes of
the preceding sentence, "affiliated group of corporations" means those entities that would
be classified as members of an affiliated group as defined under United States Code, title
26, section 1504, disregarding the exclusions in section 1504(b).
(b) Sale and purchase include:
(1) any transfer of title or possession, or both, of tangible personal property, whether
absolutely or conditionally, for a consideration in money or by exchange or barter; and
(2) the leasing of or the granting of a license to use or consume, for a consideration in
money or by exchange or barter, tangible personal property, other than a manufactured
home used for residential purposes for a continuous period of 30 days or more.
(c) Sale and purchase include the production, fabrication, printing, or processing of
tangible personal property for a consideration for consumers who furnish either directly or
indirectly the materials used in the production, fabrication, printing, or processing.
(d) Sale and purchase include the preparing for a consideration of food. Notwithstanding
section 297A.67, subdivision 2, taxable food includes, but is not limited to, the following:
(1) prepared food sold by the retailer;
(2) soft drinks;
(3) candy; and
(4) dietary supplements.
(e) A sale and a purchase includes the furnishing for a consideration of electricity, gas,
water, or steam for use or consumption within this state.
(f) A sale and a purchase includes the transfer for a consideration of prewritten computer
software whether delivered electronically, by load and leave, or otherwise.
(g) A sale and a purchase includes the furnishing for a consideration of the following
services:
(1) the privilege of admission to places of amusement, recreational areas, or athletic
events, and the making available of amusement devices, tanning facilities, reducing salons,
steam baths, health clubs, and spas or athletic facilities;
(2) lodging and related services by a hotel, rooming house, resort, campground, motel,
or trailer camp, including furnishing the guest of the facility with access to telecommunication
services, and the granting of any similar license to use real property in a specific facility,
other than the renting or leasing of it for a continuous period of 30 days or more under an
enforceable written agreement that may not be terminated without prior notice and including
accommodations intermediary services provided in connection with other services provided
under this clause;
(3) nonresidential parking services, whether on a contractual, hourly, or other periodic
basis, except for parking at a meter;
(4) the granting of membership in a club, association, or other organization if:
(i) the club, association, or other organization makes available for the use of its members
sports and athletic facilities, without regard to whether a separate charge is assessed for use
of the facilities; and
(ii) use of the sports and athletic facility is not made available to the general public on
the same basis as it is made available to members.
Granting of membership means both onetime initiation fees and periodic membership dues.
Sports and athletic facilities include golf courses; tennis, racquetball, handball, and squash
courts; basketball and volleyball facilities; running tracks; exercise equipment; swimming
pools; and other similar athletic or sports facilities;
(5) delivery of aggregate materials by a third party, excluding delivery of aggregate
material used in road construction; and delivery of concrete block by a third party if the
delivery would be subject to the sales tax if provided by the seller of the concrete block.
For purposes of this clause, "road construction" means construction of:
(i) public roads;
(ii) cartways; and
(iii) private roads in townships located outside of the seven-county metropolitan area
up to the point of the emergency response location sign; and
(6) services as provided in this clause:
(i) laundry and dry cleaning services including cleaning, pressing, repairing, altering,
and storing clothes, linen services and supply, cleaning and blocking hats, and carpet,
drapery, upholstery, and industrial cleaning. Laundry and dry cleaning services do not
include services provided by coin operated facilities operated by the customer;
(ii) motor vehicle washing, waxing, and cleaning services, including services provided
by coin operated facilities operated by the customer, and rustproofing, undercoating, and
towing of motor vehicles;
(iii) building and residential cleaning, maintenance, and disinfecting services and pest
control and exterminating services;
(iv) detective, security, burglar, fire alarm, and armored car services; but not including
services performed within the jurisdiction they serve by off-duty licensed peace officers as
defined in section 626.84, subdivision 1, or services provided by a nonprofit organization
or any organization at the direction of a county for monitoring and electronic surveillance
of persons placed on in-home detention pursuant to court order or under the direction of the
Minnesota Department of Corrections;
(v) pet grooming services;
(vi) lawn care, fertilizing, mowing, spraying and sprigging services; garden planting
and maintenance; tree, bush, and shrub pruning, bracing, spraying, and surgery; indoor plant
care; tree, bush, shrub, and stump removal, except when performed as part of a land clearing
contract as defined in section 297A.68, subdivision 40; and tree trimming for public utility
lines. Services performed under a construction contract for the installation of shrubbery,
plants, sod, trees, bushes, and similar items are not taxable;
(vii) massagesdeleted text begin , except when provided by a licensed health care facility or professional
or upon written referral from a licensed health care facility or professional for treatment of
illness, injury, or diseasedeleted text end ; and
(viii) the furnishing of lodging, board, and care services for animals in kennels and other
similar arrangements, but excluding veterinary and horse boarding services.
(h) A sale and a purchase includes the furnishing for a consideration of tangible personal
property or taxable services by the United States or any of its agencies or instrumentalities,
or the state of Minnesota, its agencies, instrumentalities, or political subdivisions.
(i) A sale and a purchase includes the furnishing for a consideration of
telecommunications services, ancillary services associated with telecommunication services,
and pay television services. Telecommunication services include, but are not limited to, the
following services, as defined in section 297A.669: air-to-ground radiotelephone service,
mobile telecommunication service, postpaid calling service, prepaid calling service, prepaid
wireless calling service, and private communication services. The services in this paragraph
are taxed to the extent allowed under federal law.
(j) A sale and a purchase includes the furnishing for a consideration of installation if the
installation charges would be subject to the sales tax if the installation were provided by
the seller of the item being installed.
(k) A sale and a purchase includes the rental of a vehicle by a motor vehicle dealer to a
customer when (1) the vehicle is rented by the customer for a consideration, or (2) the motor
vehicle dealer is reimbursed pursuant to a service contract as defined in section 59B.02,
subdivision 11.
(l) A sale and a purchase includes furnishing for a consideration of specified digital
products or other digital products or granting the right for a consideration to use specified
digital products or other digital products on a temporary or permanent basis and regardless
of whether the purchaser is required to make continued payments for such right. Wherever
the term "tangible personal property" is used in this chapter, other than in subdivisions 10
and 38, the provisions also apply to specified digital products, or other digital products,
unless specifically provided otherwise or the context indicates otherwise.
(m) The sale of the privilege of admission under section 297A.61, subdivision 3,
paragraph (g), clause (1), to a place of amusement, recreational area, or athletic event
includes all charges included in the privilege of admission's sales price, without deduction
for amenities that may be provided, unless the amenities are separately stated and the
purchaser of the privilege of admission is entitled to add or decline the amenities, and the
amenities are not otherwise taxable.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2018.
new text end
Sec. 6.
Minnesota Statutes 2017 Supplement, section 297A.67, subdivision 34, is amended
to read:
Subd. 34.
Precious metal bullionnew text begin and bullion coinnew text end .
(a) Precious metal bullion is exempt.
For purposes of this subdivisiondeleted text begin ,deleted text end new text begin :
new text end
new text begin (1)new text end "precious metal bullion" means bars or rounds that consist of 99.9 percent or more
by weight of either gold, silver, platinum, or palladium and are marked with weight, purity,
and contentdeleted text begin .deleted text end new text begin ; and
new text end
new text begin
(2) "bullion coin" means a coin as described in section 80G.01, subdivision 2.
new text end
(b) The exemption under this subdivision does not apply to sales and purchases of
jewelry, works of art, or scrap metal.
(c) The intent of this subdivision is to eliminate the difference in tax treatment between
the sale of precious metal bullion new text begin and bullion coin new text end and the sale of stock, bullion ETFs,
bonds, and other investment instruments.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2018.
new text end
Sec. 7.
Minnesota Statutes 2016, section 297A.67, is amended by adding a subdivision to
read:
new text begin Subd. 37. new text end
new text begin Massage therapy. new text end
new text begin
Massage therapy services subject to tax under section
295.52 or provided upon referral from a professional or licensed health care facility for
treatment of illness, injury, or disease are exempt.
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, 2018.
new text end
Sec. 8.
Minnesota Statutes 2016, 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, an association of lakeshore property owners
organized under chapter 317A, or by a contractor hired by a lakeshore owner or association
to provide invasive aquatic plant management under the permit. For purposes of this
subdivision, "herbicides" means all herbicides that meet the following requirements:
new text end
new text begin
(1) are labeled for use in water;
new text end
new text begin
(2) are registered for use in this state by the Minnesota Department of Agriculture under
section 18B.26; and
new text end
new text begin
(3) are listed as one of the herbicides proposed for use on the invasive aquatic plant
management permit.
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, 2018.
new text end
Sec. 9.
Minnesota Statutes 2016, section 297A.67, is amended by adding a subdivision to
read:
new text begin Subd. 39. 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 the day following final enactment.
new text end
Sec. 10.
Minnesota Statutes 2016, section 297A.68, subdivision 29, is amended to read:
Subd. 29.
Prizes.
new text begin (a) new text end Tangible personal property that will be given as prizes to players
in games of skill or chance is exempt ifnew text begin :
new text end
new text begin (1)new text end the games are conducted at events such as community festivals, fairs, and carnivals
and if the events last less than six daysdeleted text begin .deleted text end new text begin ; or
new text end
new text begin
(2) the property is awarded as prizes in connection with lawful gambling as defined in
section 349.12.
new text end
new text begin (b)new text end This exemption does not apply to property awarded as prizes in connection with
deleted text begin lawful gambling as defined in section 349.12 ordeleted text end the State Lottery.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2018.
new text end
Sec. 11.
Minnesota Statutes 2016, section 297A.70, subdivision 7, is amended to read:
Subd. 7.
Hospitals, outpatient surgical centers, and critical access dental providers.
(a) Sales, except for those listed in paragraph (d), to a hospital are exempt, if the items
purchased are used in providing hospital services. For purposes of this subdivision, "hospital"
means a hospital organized and operated for charitable purposes within the meaning of
section 501(c)(3) of the Internal Revenue Code, and licensed under chapter 144 or by any
other jurisdiction, and "hospital services" are services authorized or required to be performed
by a "hospital" under chapter 144.
(b) Sales, except for those listed in paragraph (d), to an outpatient surgical center are
exempt, if the items purchased are used in providing outpatient surgical services. For purposes
of this subdivision, "outpatient surgical center" means an outpatient surgical center organized
and operated for charitable purposes within the meaning of section 501(c)(3) of the Internal
Revenue Code, and licensed under chapter 144 or by any other jurisdiction. For the purposes
of this subdivision, "outpatient surgical services" means: (1) services authorized or required
to be performed by an outpatient surgical center under chapter 144; and (2) urgent care. For
purposes of this subdivision, "urgent care" means health services furnished to a person
whose medical condition is sufficiently acute to require treatment unavailable through, or
inappropriate to be provided by, a clinic or physician's office, but not so acute as to require
treatment in a hospital emergency room.
(c) Sales, except for those listed in paragraph (d), to a critical access dental provider are
exempt, if the items purchased are used in providing critical access dental care services.
For the purposes of this subdivision, "critical access dental provider" means a dentist or
dental clinic that qualifies under section 256B.76, subdivision 4, paragraph (b), and, in the
previous calendar year, had no more than 15 percent of its patients covered by private dental
insurance.
(d) This exemption does not apply to the following products and services:
(1) purchases made by a clinic, physician's office, or any other medical facility not
operating as a hospital, outpatient surgical center, new text begin qualifying medical facility, new text end or critical
access dental provider, even though the clinic, office, or facility may be owned and operated
by a hospital, outpatient surgical center, new text begin qualifying medical facility, new text end or critical access dental
provider;
(2) sales under section 297A.61, subdivision 3, paragraph (g), clause (2), and prepared
food, candy, and soft drinks;
(3) building and construction materials used in constructing buildings or facilities that
will not be used principally by the hospital, outpatient surgical center,new text begin qualifying medical
facility,new text end or critical access dental provider;
(4) building, construction, or reconstruction materials purchased by a contractor or a
subcontractor as a part of a lump-sum contract or similar type of contract with a guaranteed
maximum price covering both labor and materials for use in the construction, alteration, or
repair of a hospital, outpatient surgical center, new text begin qualifying medical facility, new text end or critical access
dental provider; or
(5) the leasing of a motor vehicle as defined in section 297B.01, subdivision 11.
(e) A limited liability company also qualifies for exemption under this subdivision if
(1) it consists of a sole member that would qualify for the exemption, and (2) the items
purchased qualify for the exemption.
(f) An entity that contains both a hospital and a nonprofit unit may claim this exemption
on purchases made for both the hospital and nonprofit unit provided that:
(1) the nonprofit unit would have qualified for exemption under subdivision 4; and
(2) the items purchased would have qualified for the exemption.
new text begin
(g) Sales, except for those listed in paragraph (d), to a qualifying medical facility are
exempt, if the items are purchased or used in providing medical services. For purposes of
this subdivision, "qualifying medical facility" means a medical facility as defined in section
469.1812, subdivision 2a, that has been granted an abatement of the state general tax under
section 469.1817.
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, 2018.
new text end
Sec. 12.
Minnesota Statutes 2017 Supplement, 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 operating ice arenas or rinks that are new text begin (1) new text end part of new text begin either new text end the Duluth Heritage Sports Centernew text begin
or the David M. Thaler Sports Center;new text end and new text begin (2) new text end are 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, 2018.
new text end
Sec. 13.
Minnesota Statutes 2016, section 297A.70, is amended by adding a subdivision
to read:
new text begin Subd. 21. new text end
new text begin Lawful gambling equipment. new text end
new text begin
The lease or purchase of gambling equipment,
as defined in section 349.12, subdivision 18, by an organization licensed to conduct lawful
gambling under chapter 349 is exempt.
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, 2018.
new text end
Sec. 14.
Minnesota Statutes 2016, section 297A.70, is amended by adding a subdivision
to read:
new text begin Subd. 22. new text end
new text begin Nonprofit conservation clubs. new text end
new text begin
Sales to nonprofit conservation clubs are
exempt. For purposes of this subdivision, a "nonprofit conservation club" means an
organization exempt under section 501(c)(3) of the Internal Revenue Code that provides
instruction, training, and facilities for shooting handguns or rifles.
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, 2018.
new text end
Sec. 15.
Minnesota Statutes 2016, section 297A.71, is amended by adding a subdivision
to read:
new text begin Subd. 51. new text end
new text begin Public safety facilities. new text end
new text begin
Materials and supplies used in and equipment
incorporated into construction or remodeling of the following public safety facilities are
exempt:
new text end
new text begin
(1) the construction of a new fire station, which includes firefighting and public safety
training facilities, in the city of Inver Grove Heights;
new text end
new text begin
(2) the construction of a new fire station or the remodeling and expansion of an existing
fire station in the city of Virginia;
new text end
new text begin
(3) the construction of a new fire station on the campus of the Minnetonka City Hall;
and
new text end
new text begin
(4) the remodeling and expansion of an existing police and fire station in Minnetonka
to accommodate its use as a police station.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after the
day following final enactment and before January 1, 2021.
new text end
Sec. 16.
Minnesota Statutes 2016, section 297A.71, is amended by adding a subdivision
to read:
new text begin Subd. 52. new text end
new text begin Second Harvest Heartland. new text end
new text begin
Materials and supplies used or consumed in and
equipment incorporated into construction and rehabilitation of the Second Harvest Heartland
regional charitable food warehouse, distribution, and office facility in Hennepin County 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.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after January
1, 2018, and before January 1, 2022.
new text end
Sec. 17.
Minnesota Statutes 2016, section 297A.71, is amended by adding a subdivision
to read:
new text begin Subd. 53. new text end
new text begin Nonprofit snowmobile clubs. new text end
new text begin
Building materials and supplies used by a
nonprofit snowmobile club to construct, reconstruct, or maintain or improve state or
grant-in-aid snowmobile trails are exempt. A nonprofit snowmobile club is eligible for the
exemption under this subdivision if it received, in the current year or in the previous
three-year period, a state grant-in-aid grant administered by the Department of Natural
Resources by applying for the grant with a local unit of government sponsor.
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, 2018.
new text end
Sec. 18.
Minnesota Statutes 2016, section 297A.71, is amended by adding a subdivision
to read:
new text begin Subd. 54. new text end
new text begin Medical facility in underserved area. new text end
new text begin
Materials and supplies used or
consumed in, and equipment incorporated into, the construction or improvement of real
property that has been granted an abatement of the state general tax under section 469.1817
are exempt.
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, 2018.
new text end
Sec. 19.
Minnesota Statutes 2016, section 297A.71, is amended by adding a subdivision
to read:
new text begin Subd. 55. new text end
new text begin Properties destroyed by fire. new text end
new text begin
Building materials and supplies used 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 EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively for sales and purchases
made after March 11, 2018, and before January 1, 2021.
new text end
Sec. 20.
Minnesota Statutes 2016, section 297A.71, is amended by adding a subdivision
to read:
new text begin Subd. 56. new text end
new text begin Former Duluth Central High School. new text end
new text begin
Materials and supplies used in and