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SF 3746

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/08/2022 08:13am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; individual income; conforming to the federal tax rules for the
Shuttered Venue Operators grant program; amending Minnesota Statutes 2021
Supplement, section 290.0111, subdivision 4.

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

Section 1.

Minnesota Statutes 2021 Supplement, section 290.0111, subdivision 4, is
amended to read:


Subd. 4.

Consolidated Appropriations Act, 2021.

(a) "Internal Revenue Code" includes
the following provisions of the COVID-related Tax Relief Act of 2020 in Public Law
116-260:

(1) section 275;

(2) section 276; and

(3) section 277.

(b) For taxable years beginning after December 31, 2019, and before January 1, 2021,
"Internal Revenue Code" includes sections 278(b) and 278(c) of the COVID-related Tax
Relief Act of 2020 in Public Law 116-260.

new text begin (c) For taxable years beginning after December 31, 2019, "Internal Revenue Code"
includes section 278(d) of the COVID-related Tax Relief Act of 2020 in Public Law 116-260.
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, 2019.
new text end