Minnesota Statutes and Minnesota Rules Index (topics)
INCOME
Adjusted gross income
Municipal housing programs, Minn. Statutes 2020 462C.02, 462C.03
Rental housing, interest reduction assistance, Minn. Statutes 2020 469.012
Aggregate annual income, low-income housing, Minn. Statutes 2020 469.019
Annual gross income, definition, restructure II program, Minn. Rules 1653.0021
Child support, see Income under CHILD SUPPORT
Community land trusts, families, income restrictions, Minn. Statutes 2020 273.11
Countable income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2020 256J.08
Definitions
Child care programs, Minn. Statutes 2020 119B.011
General Assistance Act, Minn. Statutes 2020 256D.02
Hospitals and community services for developmentally disabled persons, Minn. Statutes 2020 252.27
Income and franchise taxes, Minn. Statutes 2020 290.01, 290.0674, 290.0802
Lawful gambling and gambling devices, Minn. Statutes 2020 349.12
Minnesota family investment program (MFIP), Minn. Statutes 2020 256J.08
MinnesotaCare, Minn. Statutes 2020 256L.01
Municipal housing programs, Minn. Statutes 2020 462C.02
Property Tax Refund Act, Minn. Statutes 2020 290A.03
Savings Association Act, Minn. Statutes 2020 51A.02
Supplemental Aid Act, Minn. Statutes 2020 256D.35
Uniform Interstate Family Support Act, Minn. Statutes 2020 518C.101
Uniform Principal and Income Act, Minn. Statutes 2020 501C.1103
Discharge of indebtedness income
Corporations, subtractions from federal taxable income, Minn. Statutes 2020 290.0134
Individuals, subtractions from federal taxable income, Minn. Statutes 2020 290.0132
Students, subtractions from federal taxable income, Minn. Statutes 2020 290.0132
Drinking water revolving fund, financial need, Minn. Rules 7380.0252 to 7380.0297
Exclusions, Property Tax Refund Act, Minn. Statutes 2020 290A.03
Federal adjusted gross income, Minn. Statutes 2020 290A.03, 356.62
General assistance, Minn. Rules 9500.1200 to 9500.1272
Gross earned income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2020 256J.08
Gross family income, community health clinics, enrollment limitations, Minn. Statutes 2020 62Q.22
Gross income
Allocation to state, income and franchise taxes, Minn. Statutes 2020 290.17
Definitions, Minn. Statutes 2020 256D.35, 256J.08, 290.01
Disclosure, unemployment insurance claimants, Minn. Statutes 2020 270B.14
Minnesota education credit, limitations, Minn. Statutes 2020 290.0674
Partnerships, Minn. Statutes 2020 290.311
Public retirement plans, employee contribution pickups, tax treatment, Minn. Statutes 2020 356.62
Self-employed persons, Minn. Statutes 2020 256J.08
Gross income, computation, income and franchise taxes, Minn. Rules 8002.0200
Gross individual income, definitions, MinnesotaCare, Minn. Statutes 2020 256L.01
Gross receipts, sales and use taxes, Minn. Statutes 2020 297A.665, 297A.73
Homesteads
Homestead declarations, Minn. Statutes 2020 273.1315
Improvements made before 2003, valuation exclusion, Minn. Statutes 2020 273.11
Lease-purchase programs, occupants, Minn. Statutes 2020 273.124
Household income
Property Tax Refund Act, Minn. Statutes 2020 290A.03, 290A.05
Senior citizens' property tax deferral program, Minn. Statutes 2020 290B.03, 290B.04
Human services recipients, personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2020 277.20, 277.21
In-kind income
Definitions, Minn. Statutes 2020 256D.35, 256J.08
MFIP, income, exclusions, Minn. Statutes 2020 256J.21
Interest income, United States bonds, subtraction from federal taxable income, Minn. Rules 8002.0300
Limited equity cooperatives, members, income restrictions, Minn. Statutes 2020 273.11
Loss of income, hazardous substances releases, liability, Minn. Statutes 2020 115B.05
Low and moderate income, defined, Minn. Rules 4300.0100
Lump-sum income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2020 256J.08
Medical assistance, see Income under MEDICAL ASSISTANCE
MFIP, see MINNESOTA FAMILY INVESTMENT PROGRAM (MFIP)
MFIP participants, see Income under MINNESOTA FAMILY INVESTMENT PROGRAM (MFIP)
MinnesotaCare, see Income under MINNESOTACARE
MinnesotaCare, eligibility, Minn. Rules 9506.0020, 9506.0040
Net income
Definitions
Income and franchise taxes, Minn. Statutes 2020 290.01
Savings Association Act, Minn. Statutes 2020 51A.02
Supplemental Aid Act, Minn. Statutes 2020 256D.35
Foreign corporations, Minn. Statutes 2020 290.17
Nondeductible items, corporations, Minn. Statutes 2020 290.10
Taxable net income, defined, Minn. Statutes 2020 290.01
Nonrecurring income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2020 256J.08
Passive investment income, S corporations, franchise taxes, Minn. Statutes 2020 290.9729
Personal or professional service income, nonresidents, income and franchise taxes, Minn. Rules 8002.0200
Program income, defined, Minn. Rules 4300.0100
Proof, telephone assistance plan, Minn. Statutes 2020 237.70
Recurring income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2020 256J.08
Self-employed persons, Minn. Statutes 2020 256J.08, 256J.37
Spousal maintenance, see Income under SPOUSAL MAINTENANCE
Taxable income, defined, Minn. Statutes 2020 290.01, 290.9727 to 290.9729
Taxes on, see INCOME AND FRANCHISE TAXES
Telephone assistance plan, Minn. Rules 7817.0400
Unearned income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2020 256J.08
Uniform Principal and Income Act, Minn. Statutes 2020 501C.1101 to 501C.1118