Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature
Office of the Revisor of Statutes

SF 3090

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/10/2022 09:55am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
Pdf Rtf
Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9
1.10 1.11 1.12

A bill for an act
 relating to taxation; individual income and corporate franchise; conforming to the
federal exclusion from gross income of restaurant revitalization grants; amending
Minnesota Statutes 2021 Supplement, section 290.0111, subdivision 5.

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

Section 1.

Minnesota Statutes 2021 Supplement, section 290.0111, subdivision 5, is
amended to read:


Subd. 5.

American Rescue Plan Act.

"Internal Revenue Code" includes deleted text beginsectiondeleted text endnew text begin sectionsnew text end
9042 new text beginand 9673 new text endof Public Law 117-2.

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.
 new text end