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SF 4397

as introduced - 92nd Legislature (2021 - 2022) Posted on 04/01/2022 09:06am

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

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 1.13

A bill for an act
 relating to taxation; individual income; providing a subtraction for certain
unemployment compensation received in 2021.

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

Section 1. new text begin ONETIME INCOME TAX SUBTRACTION FOR CERTAIN
UNEMPLOYMENT COMPENSATION.
new text end

new text begin Notwithstanding Minnesota Statutes, section 290.0111, subdivision 5, unemployment
compensation received by individuals in taxable years beginning after December 31, 2020,
and before January 1, 2022, as a result of the decision issued by the court of appeals on
February 22, 2021, in case number 20-1330, is a subtraction for purposes of Minnesota
Statutes, section 290.0132.
 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, 2020, and before January 1, 2022.
 new text end