INCOME

Community land trusts, income restrictions, Minn. Law 2021 1Sp c 8 art 2 s 3, 9

Countable income, definitions, Minnesota family investment program (MFIP), Minn. Law 2026 c 100 art 3 s 13

Definitions

Child care programs, Minn. Law 2023 c 70 art 10 s 2

Income and franchise taxes, Minn. Law 2023 c 64 art 1 s 16, 17, 37, 53

Minnesota family investment program (MFIP), Minn. Law 2021 1Sp c 7 art 7 s 8, 9

Property Tax Refund Act, Minn. Law 2021 1Sp c 14 art 6 s 14

Definitions, child care programs, Minn. Law 2024 c 115 art 18 s 1

Definitions, income and franchise taxes, Minn. Law 2026 c 128 art 1 s 2

Definitions, Property Tax Refund Act, Minn. Law 2019 1Sp c 6 art 1 s 62, 2025 1Sp c 13 art 1 s 17

Discharge of indebtedness income, individuals, subtractions from income, Minn. Law 2023 c 64 art 1 s 23

Exclusions, veteran disability compensation, Minn. Law 2021 1Sp c 14 art 6 s 14

Frontline worker payments, exclusion, Minn. Law 2022 c 50 art 2 s 2

Gross income, allocation to state, income and franchise taxes, Minn. Law 2019 1Sp c 6 art 1 s 56

Lived-experience engagement income, exclusion, Minnesota family investment program (MFIP), Minn. Law 2026 c 100 art 3 s 13

Net income

Definitions, income and franchise taxes, Minn. Law 2026 c 88 art 1 s 170, 2026 c 128 art 1 s 2, 2026 c 128 art 2 s 11, 2026 c 128 art 9 s 2

Taxable net income, defined, Minn. Law 2026 c 88 art 1 s 170, 2026 c 128 art 11 s 7

Net income, definitions, income and franchise taxes, Minn. Law 2019 1Sp c 6 art 1 s 10, 2021 1Sp c 14 art 1 s 4, 2023 c 1 s 4, 2023 c 64 art 1 s 16

Taxable income, defined, Minn. Law 2026 c 128 art 11 s 7