Minnesota Legislature
Office of the Revisor of Statutes
Minnesota Session Laws 2015 to 2022 Index (topics)
INCOME AND FRANCHISE TAXES
"Angel investment credit," revisor's correction, Minn. Laws 2020 c 83 art 1 s 21, 22
"Angel investment credit," Minn. Laws 2019 1Sp c 6 art 2 s 1-7, 26, 2019 1Sp c 12 s 2
Additions and subtractions from federal taxable income, recodification, Minn. Laws 2016 c 158 art 3 s 1-33
Adjusted gross income, Minn. Laws 2019 1Sp c 6 art 1 s 12
Alternative minimum tax, definitions, Minn. Laws 2017 c 40 art 1 s 100, 2017 1Sp c 1 art 1 s 29
Alternative minimum tax, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 160
Corporations, Minn. Laws 2019 1Sp c 6 art 1 s 53
Definitions, Minn. Laws 2019 1Sp c 6 art 1 s 50, 52
Individuals, estates, and trusts, Minn. Laws 2019 1Sp c 6 art 1 s 51, 53
Border city new industry credit, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 187, 190
Border city zones, credits, Minn. Laws 2019 1Sp c 6 art 5 s 4
Collection, federal conformity, Minn. Laws 2017 c 1 s 10
Composite income tax, Minn. Laws 2021 1Sp c 14 art 3 s 1
Computation of tax, formulas, Minn. Laws 2021 1Sp c 14 art 3 s 4
Computation of tax, formulas, Minn. Laws 2017 1Sp c 1 art 1 s 13, 14
Corporations, pass-through entities, Minn. Laws 2021 1Sp c 14 art 3 s 1-8
Deferred foreign income, identification, Minn. Laws 2019 1Sp c 6 art 1 s 11
Global intangible low-taxed income, subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 32
Interest expenses, computation, Minn. Laws 2019 1Sp c 6 art 1 s 58
Sales factor, determination, Minn. Laws 2019 1Sp c 6 art 2 s 21
Credits, beginning farmer tax credits, Minn. Laws 2022 c 95 art 1 s 1
Credits, economic development incentive programs, evaluation, Minn. Laws 2015 c 77 art 2 s 2
Credits, stillborn child credit, Minn. Laws 2016 c 189 art 14 s 1
Film production tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 3, 9, 14
Historic structure rehabilitation tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 11
Minnesota housing tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 13, 15
Pass-through entity tax credit, Minn. Laws 2021 1Sp c 14 art 3 s 6
Small business investment tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 1, 2
Student loan credit, Minn. Laws 2021 1Sp c 14 art 1 s 12
Historic structure rehabilitation tax credit, Minn. Laws 2019 1Sp c 6 art 1 s 43-46
Long-term care insurance credit, Minn. Laws 2019 1Sp c 6 art 1 s 40
Marriage penalty credit, Minn. Laws 2019 1Sp c 6 art 1 s 42
Minnesota college savings plan credit, Minn. Laws 2019 1Sp c 6 art 1 s 47, 48
Beginning farmer incentive credit, Minn. Laws 2017 1Sp c 1 art 1 s 1, 16
Day care expenses, children, Minn. Laws 2017 1Sp c 1 art 1 s 18, 19
Education credit, Minn. Laws 2017 1Sp c 1 art 1 s 21, 22
Historic structure rehabilitation tax credit, Minn. Laws 2017 1Sp c 4 art 2 s 37-40
Minnesota college savings plan credit, Minn. Laws 2017 1Sp c 1 art 1 s 25
Research activities credit, Minn. Laws 2017 1Sp c 1 art 1 s 23, 2017 1Sp c 1 art 13 s 10
Student loan credit, Minn. Laws 2017 1Sp c 1 art 1 s 24
Taxes paid to other states or Canada, Minn. Laws 2017 1Sp c 1 art 1 s 15
Teachers, master's degree in licensure field, Minn. Laws 2017 1Sp c 1 art 1 s 26
Young child credit, Minn. Laws 2017 1Sp c 1 art 1 s 18, 19
Decedents estates, additions to income, federal special deductions, Minn. Laws 2019 1Sp c 6 art 1 s 23
Deductions, net operating losses, revisor's correction, Minn. Laws 2018 c 182 art 1 s 76
Losses, Minn. Laws 2021 1Sp c 14 art 1 s 7
Special limited adjustment, Minn. Laws 2021 1Sp c 14 art 12 s 14
Blind taxpayers, Minn. Laws 2019 1Sp c 6 art 1 s 17
Charitable contributions, Minn. Laws 2019 1Sp c 6 art 1 s 25
Cost of living adjustment, Minn. Laws 2019 1Sp c 6 art 1 s 17
Dependent persons, Minn. Laws 2019 1Sp c 6 art 1 s 17
Dividends received, Minn. Laws 2019 1Sp c 6 art 1 s 57, 2019 1Sp c 6 art 2 s 22
Generally, Minn. Laws 2019 1Sp c 6 art 1 s 26
Itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 13
Limitations, Minn. Laws 2019 1Sp c 6 art 1 s 17
Nondeductible items, Minn. Laws 2019 1Sp c 6 art 1 s 74
Persons 65 and older, Minn. Laws 2019 1Sp c 6 art 1 s 17
Special limited adjustment, Minn. Laws 2019 1Sp c 6 art 1 s 61
Standard deduction, Minn. Laws 2019 1Sp c 6 art 1 s 17
Military service pensions, Minn. Laws 2017 1Sp c 1 art 17 s 1
Unitary businesses, Minn. Laws 2017 1Sp c 1 art 1 s 30
Definitions, partnerships, Minn. Laws 2021 1Sp c 14 art 2 s 8
Definitions, revisor's correction, Minn. Laws 2018 c 182 art 1 s 72
Alternative minimum tax, Minn. Laws 2019 1Sp c 6 art 1 s 50, 52
Dependency exemption allocation, Minn. Laws 2019 1Sp c 6 art 1 s 15
Generally, Minn. Laws 2019 1Sp c 6 art 1 s 9-14, 2019 1Sp c 6 art 2 s 10, 11
Itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16
Revenue Recapture Act, Minn. Laws 2019 1Sp c 6 art 1 s 1
Alternative minimum tax, Minn. Laws 2017 1Sp c 1 art 1 s 29
Generally, Minn. Laws 2017 c 1 s 2, 3, 2017 1Sp c 1 art 1 s 4, 5
Minnesota education credit, Minn. Laws 2017 1Sp c 1 art 1 s 22
Dependent care credit, revisor's correction, Minn. Laws 2018 c 182 art 1 s 73
Dependent care credit, Minn. Laws 2019 1Sp c 6 art 1 s 38
Dependent care credit, Minn. Laws 2017 1Sp c 1 art 1 s 18, 19, 44
Dependent children, dependency exemptions, child custody, Minn. Laws 2015 c 30 art 1 s 10
Depreciation, Minn. Laws 2020 5Sp c 3 art 7 s 1-3, 2021 1Sp c 14 art 1 s 17
Depreciation, Minn. Laws 2020 5Sp c 3 art 7 s 1-3
Education credit, revisor's correction, Minn. Laws 2019 c 50 art 1 s 91
Education credit, Minn. Laws 2021 1Sp c 7 art 16 s 2
Education credit, Minn. Laws 2017 1Sp c 1 art 1 s 21, 22
Entertainment taxes, withholding, returns, filing, Minn. Laws 2017 1Sp c 1 art 16 s 24
Exceptions, dependent exemption, revisor's correction, Minn. Laws 2020 c 83 art 1 s 73
Exclusions from income, airline payment amount rollovers to IRAs, Minn. Laws 2015 c 1 s 12
Exempt interest, information returns, filing, Minn. Laws 2017 1Sp c 1 art 13 s 4
Exemptions, exempt entities subject to tax under Internal Revenue Code, Minn. Laws 2017 1Sp c 1 art 1 s 12
Dependency exemption allocation, adjustments, Minn. Laws 2019 1Sp c 6 art 1 s 15, 27
Exempt entities subject to tax under Internal Revenue Code, Minn. Laws 2019 1Sp c 6 art 1 s 35, 2019 1Sp c 6 art 2 s 15
Federal adjusted gross income, partnerships, Minn. Laws 2021 1Sp c 14 art 2 s 8, 9
Additions to, Minn. Laws 2019 1Sp c 6 art 1 s 19, 20
Conforming changes, Minn. Laws 2019 1Sp c 6 art 1 s 6, 7, 18, 19, 24, 28, 34, 41, 49, 69-71
Effective date, Minn. Laws 2019 1Sp c 6 art 1 s 12
Subtractions from, Minn. Laws 2019 1Sp c 6 art 1 s 24-30, 74
Federal conformity, Minn. Laws 2015 c 1 s 1-5
Changes, notice to Revenue Department, Minn. Laws 2019 1Sp c 6 art 13 s 1
Unemployment insurance benefit applicants, tax liability, Minn. Laws 2019 1Sp c 7 art 8 s 5
Federal laws, effective dates, Minn. Laws 2019 1Sp c 6 art 1 s 14
Federal laws, tax conformity, Minn. Laws 2021 1Sp c 14 art 1 s 4, 5
Federal taxable income, subtractions from, Minn. Laws 2019 1Sp c 6 art 1 s 74, 2019 1Sp c 6 art 2 s 12-14
Additions to, Minn. Laws 2017 c 1 s 4, 5, 2017 1Sp c 1 art 1 s 6
Subtractions from, Minn. Laws 2017 1Sp c 1 art 1 s 7-10, 29
Fiduciary income taxes, payment, extensions, Minn. Laws 2017 1Sp c 1 art 1 s 3
Film production tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 3, 9, 14
Financial asset securitization investment trusts, repealed, Minn. Laws 2017 1Sp c 1 art 17 s 5
Definition, Minn. Laws 2019 1Sp c 6 art 1 s 11
Subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 29, 33
Foreign-derived intangible income, Minn. Laws 2019 1Sp c 6 art 1 s 22
Global intangible low-taxed income, subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 30-32
Franchise taxes, credits, research credit, Minn. Laws 2017 1Sp c 1 art 1 s 23
Franchise taxes, imposition of tax, Minn. Laws 2019 1Sp c 6 art 1 s 54
Gross income, allocation to state, Minn. Laws 2019 1Sp c 6 art 1 s 56
Gross income, allocation to state, Minn. Laws 2017 1Sp c 1 art 13 s 11
Individuals, dependent exemption, Minn. Laws 2021 1Sp c 14 art 12 s 3
Interest, delinquent balances, reciprocity with Wisconsin, Minn. Laws 2017 1Sp c 1 art 1 s 28
Corporation expenses, computation, Minn. Laws 2019 1Sp c 6 art 1 s 58
Itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16
Itemized deductions, individuals, estates, and trusts, allowances, computation, Minn. Laws 2021 1Sp c 14 art 1 s 7
Itemized deductions, individuals, estates, and trusts
Allowances, computation, Minn. Laws 2019 1Sp c 6 art 1 s 16
Subtractions from federal taxable income, Minn. Laws 2019 1Sp c 6 art 1 s 26
Joint returns, payment, liability, Minn. Laws 2019 1Sp c 6 art 2 s 9
Long-term care insurance credit, Minn. Laws 2019 1Sp c 6 art 1 s 40
Long-term care insurance credit, Minn. Laws 2017 1Sp c 1 art 13 s 9
Low-income housing tax credits, allocation to cities and counties, Minn. Laws 2019 1Sp c 1 art 6 s 24
Low-income housing tax credits, allocation to cities and counties, Minn. Laws 2018 c 214 art 3 s 1
Marriage penalty credit, Minn. Laws 2019 1Sp c 6 art 1 s 42
Married persons, marital status determination, Minn. Laws 2019 1Sp c 6 art 1 s 8
Medical cannabis manufacturers, disallowed federal expenses, subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 53, 2019 1Sp c 6 art 2 s 13, 14
Military pensions, subtraction from federal income tax, Minn. Laws 2016 c 189 art 13 s 57
Military service credit, revisor's correction, Minn. Laws 2019 c 50 art 1 s 92
Minnesota college savings plan credit, Minn. Laws 2017 1Sp c 1 art 1 s 25
Minnesota college savings plan
Generally, Minn. Laws 2019 1Sp c 6 art 1 s 37, 47, 48, 2019 1Sp c 6 art 2 s 19
Revisor's correction, Minn. Laws 2019 c 50 art 1 s 90, 93
Distributions, additions to income, Minn. Laws 2019 1Sp c 6 art 1 s 20
Minnesota education credit, generally, Minn. Laws 2017 1Sp c 1 art 1 s 21, 22
Minnesota housing tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 13, 15
Allocation to state, Minn. Laws 2019 1Sp c 6 art 1 s 56
2017 calculation, Minn. Laws 2019 1Sp c 6 art 1 s 72
Net operating losses, carryover, applications, Minn. Laws 2019 1Sp c 6 art 1 s 55
Nongame wildlife checkoff, written notice from tax preparers, Minn. Laws 2017 1Sp c 1 art 22 s 3
Nonresident individuals, credits, allocation, Minn. Laws 2017 1Sp c 1 art 1 s 16, 17
Part-year resident individuals, Minnesota college savings plan credit, allocation, Minn. Laws 2017 1Sp c 1 art 1 s 25
Audits, Minn. Laws 2021 1Sp c 14 art 2 s 9
Conforming changes, Minn. Laws 2021 1Sp c 14 art 2 s 1-7, 10-15
Definitions, Minn. Laws 2021 1Sp c 14 art 2 s 8
Income, Minn. Laws 2021 1Sp c 14 art 12 s 1
Pass-through entities, Minn. Laws 2021 1Sp c 14 art 3 s 1-8
Reporting and payment requirements, Minn. Laws 2021 1Sp c 14 art 2 s 9
State representatives, Minn. Laws 2021 1Sp c 14 art 2 s 9
Withholding (taxes), nonresident partners, Minn. Laws 2021 1Sp c 14 art 3 s 7
Nonresident partners, installment sale gains, recognition, Minn. Laws 2019 1Sp c 6 art 12 s 1
Returns, nonresident partners, composite returns, Minn. Laws 2019 1Sp c 6 art 1 s 5
Assessments, Minn. Laws 2017 1Sp c 1 art 13 s 7, 8
Nonresident partners, installment sale gains, recognition, Minn. Laws 2017 1Sp c 1 art 1 s 11
Research credit, Minn. Laws 2017 1Sp c 1 art 1 s 23
Due dates, Minn. Laws 2017 1Sp c 1 art 16 s 26
Filing, Minn. Laws 2017 1Sp c 1 art 16 s 24
Tax liability, Minn. Laws 2017 1Sp c 1 art 13 s 7, 12
Pass-through entities, Minn. Laws 2021 1Sp c 14 art 3 s 1-8
Payment, taxes paid or accrued within taxable year, itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16
Payment, taxes paid to other states or Canada, credits, Minn. Laws 2021 1Sp c 14 art 3 s 5
Penalties (monetary), waiver, Minn. Laws 2019 1Sp c 6 art 2 s 25
Political contribution refund, Minn. Laws 2015 c 77 art 2 s 82
Qualified business income, deductions from federal taxes, additions to income, Minn. Laws 2019 1Sp c 6 art 1 s 21
Inflation adjustments, tax brackets, Minn. Laws 2019 1Sp c 6 art 1 s 36, 2019 1Sp c 6 art 12 s 3
Schedules, Minn. Laws 2019 1Sp c 6 art 12 s 2
Reciprocity, revisor's correction, Minn. Laws 2018 c 182 art 1 s 75
Reciprocity, Minn. Laws 2017 1Sp c 1 art 1 s 28, 43
Refunds, denial, administrative review, Minn. Laws 2017 1Sp c 1 art 16 s 28
Reports about, tax incidence biennial reports, Minn. Laws 2021 1Sp c 14 art 11 s 17
Research activities credit, revisor's correction, Minn. Laws 2018 c 182 art 1 s 74
Research activities credit, Minn. Laws 2017 1Sp c 1 art 1 s 23, 2017 1Sp c 1 art 13 s 10
Returns, filing, Minn. Laws 2019 1Sp c 6 art 1 s 4
Amended returns, Minn. Laws 2017 c 1 s 9
Federal tax returns, Minn. Laws 2017 1Sp c 1 art 13 s 1
Filing, Minn. Laws 2017 1Sp c 1 art 13 s 2
Generally, Minn. Laws 2017 1Sp c 1 art 16 s 23
S corporations, nonresident taxpayers, installment sale gains, recognition, Minn. Laws 2019 1Sp c 6 art 12 s 1
Assessments, Minn. Laws 2017 1Sp c 1 art 13 s 8
Nonresident taxpayers, installment sale gains, recognition, Minn. Laws 2017 1Sp c 1 art 1 s 11
Research credit, Minn. Laws 2017 1Sp c 1 art 1 s 23
Withholding (taxes), returns, filing, Minn. Laws 2017 1Sp c 1 art 16 s 24
Schedules and tables, tax rates, Minn. Laws 2019 1Sp c 6 art 2 s 16
Small business health care tax credit, expanded access to, Minn. Laws 2015 c 71 art 12 s 7
Small business investment tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 1, 2
Small business investment tax credit, Minn. Laws 2019 1Sp c 6 art 2 s 1-7, 26, 2019 1Sp c 12 s 2
Small business investment tax credit
Effective date, Minn. Laws 2017 1Sp c 1 art 1 s 42
Expiration, Minn. Laws 2017 1Sp c 1 art 1 s 27
Small business investment tax credit
Credit allowed, Minn. Laws 2016 c 189 art 13 s 27
Qualified investors, Minn. Laws 2016 c 189 art 7 s 21
Qualified small business, Minn. Laws 2016 c 189 art 13 s 26
Revisor's corrections, Minn. Laws 2016 c 158 art 1 s 212
Sunset, Minn. Laws 2016 c 189 art 13 s 28
State itemized deduction, Minn. Laws 2019 1Sp c 6 art 1 s 13
Stillborn child credit, Minn. Laws 2016 c 189 art 14 s 1
Student loan credit, Minn. Laws 2021 1Sp c 14 art 1 s 12
Student loan credit, Minn. Laws 2017 1Sp c 1 art 1 s 24
Surviving spouses, Minn. Laws 2019 1Sp c 6 art 1 s 9
Tax liability, joint returns, Minn. Laws 2019 1Sp c 6 art 2 s 9
Taxpayers, miscellaneous deductions, revisor's correction, Minn. Laws 2022 c 55 art 1 s 140
Taxpayers, nonresidents, reciprocity, Minn. Laws 2017 1Sp c 1 art 1 s 28, 43
Taxpayers, special limited adjustment, deductions, Minn. Laws 2021 1Sp c 14 art 12 s 14
Employment-related expenses, unreimbursed expenses, Minn. Laws 2019 1Sp c 6 art 1 s 16
Global intangible low-taxed income, subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 30
Miscellaneous deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16
Personal casualty losses, itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16
Special limited adjustment, deductions, Minn. Laws 2019 1Sp c 6 art 1 s 61
Transportation fringe benefits, subtraction from federal income tax, repeal, Minn. Laws 2016 c 189 art 13 s 57
Transportation fringe benefits, subtraction from federal income tax, Minn. Laws 2021 1Sp c 14 art 1 s 8
Trusts, additions to income, federal special deductions, Minn. Laws 2019 1Sp c 6 art 1 s 23
Tuition savings plans, distributions, additions to income, Minn. Laws 2019 1Sp c 6 art 1 s 20
Unitary businesses, net income, determination, Minn. Laws 2019 1Sp c 6 art 2 s 20
Appropriations for, Minn. Laws 2021 1Sp c 7 art 16 s 2
Generally, Minn. Laws 2021 1Sp c 14 art 1 s 10
Working family credit, Minn. Laws 2020 c 74 art 3 s 7, 8
Appropriations for, repeal, Minn. Laws 2019 1Sp c 6 art 2 s 8
Generally, Minn. Laws 2019 1Sp c 6 art 1 s 39, 2019 1Sp c 6 art 2 s 17
Federal conformity, Minn. Laws 2017 c 1 s 6
Generally, Minn. Laws 2017 1Sp c 1 art 1 s 20
Credit rates, Minn. Laws 2015 1Sp c 3 art 11 s 2
Expenditures, as TANF maintenance of effort, Minn. Laws 2015 c 71 art 14 s 2
Residency requirement, Minn. Laws 2015 1Sp c 3 art 11 s 1