SF 891

as introduced - 89th Legislature (2015 - 2016) Posted on 02/17/2015 08:52am

A bill for an act
relating to taxation; income; prohibiting withholding for purposes of Minnesota
individual income tax; proposing coding for new law in Minnesota Statutes,
chapter 290; repealing Minnesota Statutes 2014, sections 270C.59; 270C.60;
270C.66; 289A.09; 289A.20, subdivision 2; 289A.25, subdivision 8; 290.92;
290.9201, subdivisions 7, 8, 11; 290.923.

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

Section 1.

new text begin [290.924] WAGE, COMPENSATION, AND ROYALTY
WITHHOLDING PROHIBITED.
new text end

new text begin An employer, person, or organization is prohibited from withholding any amount
from wages, compensation, or royalties for purposes of individual income tax liability
imposed under this chapter. The provisions of section 289A.25 apply to payments by
individuals of estimated tax imposed under this chapter.
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, 2015.
new text end

Sec. 2. new text begin COMMISSIONER OF REVENUE; POWERS AND DUTIES.
new text end

new text begin (a) The commissioner of revenue shall prepare a bill for introduction during the
2016 legislative session making technical and conforming amendments to Minnesota
Statutes as required by this act.
new text end

new text begin (b) The commissioner of revenue may adopt rules and prescribe forms and tables to
implement the provisions of this act. The rules may be adopted under Minnesota Statutes,
section 14.386, except that paragraph (b) does not apply, or 14.389, as determined by
the commissioner.
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. 3. new text begin REVISOR'S INSTRUCTION.
new text end

new text begin The revisor of statutes shall make all necessary statutory cross-reference changes
and other reference changes in Minnesota Statutes and Minnesota Rules consistent with
the amendments and repealers in section 4. The revisor may make changes to sentence
structure to preserve the meaning of the text.
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. 4. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2014, sections 270C.59; 270C.60; 270C.66; 289A.09; 289A.20,
subdivision 2; 289A.25, subdivision 8; 290.92; 290.9201, subdivisions 7, 8, and 11;
and 290.923, 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, 2015.
new text end