1.1 	A bill for an act
1.2 	relating to taxation; individual income and corporate franchise; providing a onetime 
1.3 	subtraction for deputy registrar reimbursement grants.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. DEPUTY REGISTRAR REIMBURSEMENT GRANTS; SUBTRACTION.
 1.6 	The amount of any grant received under Laws 2019, First Special Session chapter 3, 
1.7 	article 2, section 36, is a subtraction for the purposes of Minnesota Statutes, section 290.0132, 
1.8 	subdivision 1, or Minnesota Statutes, section 290.0134, subdivision 1.

1.9 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
1.10 	31, 2018, and before January 1, 2020.