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SF 3314

as introduced - 92nd Legislature (2021 - 2022) Posted on 02/22/2022 08:48am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
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Current Version - as introduced

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A bill for an act
 relating to taxation; individual income; providing for conformity to the federal
exclusion from gross income of certain employer student loan payments; amending
Minnesota Statutes 2021 Supplement, section 290.0111, subdivision 3.

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

Section 1.

Minnesota Statutes 2021 Supplement, section 290.0111, subdivision 3, is
amended to read:


Subd. 3.

CARES Act.

"Internal Revenue Code" includes the following sections of Public
Law 116-136:

(1) section 1106(i); deleted text beginand
deleted text end

(2) section 2202deleted text begin.deleted text endnew text begin; and
new text end

new text begin (3) section 2206.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment, except
that changes incorporated by federal changes are effective retroactively at the same time
the changes were effective for federal purposes.
 new text end