SF 102

as introduced - 90th Legislature (2017 - 2018) Posted on 01/13/2017 08:33am

A bill for an act
relating to taxation; individual income; modifying the definition of a resident;
amending Minnesota Statutes 2016, section 290.01, subdivision 7.

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

Section 1.

Minnesota Statutes 2016, section 290.01, subdivision 7, is amended to read:

Subd. 7.

Resident.

(a) The term "Resident" means any individual domiciled in Minnesota,
except that:

(1) an individual is not domiciled in this state if before the close of the taxable year the
individual files an affidavit with the commissioner stating that the individual is domiciled
in another state or country; or

(2) an individual is not a "resident" for the period of time that the individual is a "qualified
individual" as defined in section 911(d)(1) of the Internal Revenue Code, if the qualified
individual notifies the county within three months of moving out of the country that
homestead status be revoked for the Minnesota residence of the qualified individual, and
the property is not classified as a homestead while the individual remains a qualified
individual.

An affidavit filed under clause (1) must be made in the form prescribed by the commissioner
and remains in effect until revoked. A timely filed affidavit is conclusive as to the domicile
of the individual and is binding on the commissioner and any court considering the matter.

(b) "Resident" also means any individual domiciled outside the state who maintains a
place of abode in the state and spends in the aggregate more than one-half of the tax year
in Minnesota, unless:

(1) the individual or the spouse of the individual is in the armed forces of the United
States; or

(2) the individual is covered under the reciprocity provisions in section 290.081.

(c) For purposes of this subdivision, presence within the state for any part of a an
individual must be present in this state for substantially all of a calendar day constitutes,
including an overnight stay, to constitute a day spent in the state. Presence in Minnesota
for the primary purpose of receiving medical treatment by an individual, or the spouse,
child, or parent of the individual, is not treated as a day spent in Minnesota. For purposes
of this section, "medical treatment" is treatment as defined in section 213(d)(1)(A) of the
Internal Revenue Code. Individuals shall keep adequate records to substantiate the days
spent outside the state.The term

(d) "Abode" means a dwelling maintained by an individual, whether or not owned by
the individual and whether or not occupied by the individual, and includes a dwelling place
owned or leased by the individual's spouse.

(c) (e) Neither the commissioner nor any court shall consider charitable contributions
made by an individual within or without the state in determining if the individual is domiciled
in Minnesota.

EFFECTIVE DATE.

This section is effective for taxable years beginning after December
31, 2016.