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HF 1119

as introduced - 89th Legislature (2015 - 2016) Posted on 02/23/2015 02:20pm

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

Bill Text Versions

Introduction Posted on 02/23/2015

Current Version - as introduced

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A bill for an act
relating to taxation; individual income; modifying the definition of a resident;
amending Minnesota Statutes 2014, section 290.01, subdivision 7.


Section 1.

Minnesota Statutes 2014, section 290.01, subdivision 7, is amended to read:

Subd. 7.


(a) The term "resident" means any individual domiciled in
Minnesota, except thatnew text begin :
new text end

new text begin (1) an individual is not domiciled in this state if before the close of the taxable
year the individual files an affidavit with the commissioner stating that the individual is
domiciled in another state or country; or
new text end

new text begin (2) new text end an individual is not a "resident" for the period of time that the individual is a
"qualified individual" as defined in section 911(d)(1) of the Internal Revenue Code, if the
qualified individual notifies the county within three months of moving out of the country
that homestead status be revoked for the Minnesota residence of the qualified individual,
and the property is not classified as a homestead while the individual remains a qualified

new text begin
An affidavit filed under clause (1) must be made in the form prescribed by the commissioner
and remains in effect until revoked. A timely filed affidavit is conclusive as to the domicile
of the individual and is binding on the commissioner and any court considering the matter.
new text end

(b) "Resident" also means any individual domiciled outside the state who maintains
a place of abode in the state and spends in the aggregate more than one-half of the tax
year in Minnesota, unless:

(1) the individual or the spouse of the individual is in the armed forces of the United
States; or

(2) the individual is covered under the reciprocity provisions in section 290.081.

new text begin (c) new text end For purposes of this subdivision, deleted text begin presence within the state for any part of adeleted text end new text begin an
individual must be present in this state for substantially all of a
new text end calendar day deleted text begin constitutesdeleted text end new text begin ,
including an overnight stay, to constitute
new text end a day spent in the state. new text begin Presence in Minnesota
for the primary purpose of receiving medical treatment by an individual, or the spouse,
child, or parent of the individual, is not treated as a day spent in Minnesota. For purposes
of this section, "medical treatment" is treatment as defined in section 213(d)(1)(A) of
the Internal Revenue Code.
new text end Individuals shall keep adequate records to substantiate the
days spent outside the state.

new text begin (d) new text end The term "abode" means a dwelling maintained by an individual, whether or not
owned by the individual and whether or not occupied by the individual, and includes a
dwelling place owned or leased by the individual's spouse.

deleted text begin (c)deleted text end new text begin (e)new text end Neither the commissioner nor any court shall consider charitable contributions
made by an individual within or without the state in determining if the individual is
domiciled in Minnesota.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2014.
new text end