Office of the Revisor of Statutes
Minnesota Session Laws 2004 to 2012 Index (topics)
INCOME AND FRANCHISE TAXES
Additions to income
Corporations, Minn. Law 2011 c 8 s 4
Discharge of indebtedness income, Minn. Law 2009 c 88 art 1 s 5
Disregarded amount, Minn. Law 2009 c 12 art 1 s 3
Fines and penalties deducted from federal income, Minn. Law 2008 c 154 art 3 s 2, 4
Foreign operating corporations, dividends, Minn. Law 2008 c 366 art 4 s 5
Motor vehicle sales taxes, Minn. Law 2009 c 88 art 1 s 3
Net operating losses, carrybacks, Minn. Law 2011 c 112 art 6 s 1
Tuition and teacher expenses, Minn. Law 2011 c 8 s 3
Unemployment compensation, Minn. Law 2009 c 88 art 1 s 3
Additions to income, exempt-interest dividends, Minn. Law 2010 c 389 art 3 s 8
Allocation of income, Minn. Law 2006 c 259 art 1 s 4, 2006 c 283 s 2
Alternative minimum tax, Minn. Law 2009 c 88 art 1 s 10, 2010 c 389 art 3 s 16, 17
Charitable contributions, Minn. Law 2008 c 366 art 4 s 12
Exemption, Minn. Law 2006 c 259 art 1 s 3
Indexing for inflation, Minn. Law 2008 c 154 art 11 s 16
Minerals taxes, alternative minimum tax credit for, repeal, Minn. Law 2006 c 259 art 12 s 16, 17
Alternative minimum tax, net operating losses, Minn. Law 2011 c 112 art 6 s 4, 7
alternative minimum taxable income, Minn. Law 2005 1Sp c 3 art 3 s 11
AmeriCorps awards
Subtractions from income, Minn. Law 2008 c 366 art 4 s 4
"Angel investment credit", Minn. Law 2011 c 112 art 11 s 2 to 2011 c 112 art 11 s 4
Armed forces members, Minn. Law 2011 c 112 art 1 s 2
armed forces members, active service, Minn. Law 2005 1Sp c 3 art 3 s 1, 6 to 9
Armed forces members, compensation
Subtractions from income, Minn. Law 2008 c 154 art 11 s 11
Assessments, wages paid, changes in, reporting, Minn. Law 2009 c 88 art 7 s 6
Bovine testing credit
Corporations, Minn. Law 2008 c 366 art 4 s 7
Indexing for inflation, Minn. Law 2008 c 154 art 11 s 13
Bovine tuberculosis testing credit, Minn. Law 2006 c 259 art 1 s 1
Business carried on partly outside of state
Apportionment of income to state, Minn. Law 2008 c 366 art 4 s 13, 14
Businesses, jurisdiction to tax, exceptions, printers, personal property, Minn. Law 2009 c 14
Charitable contributions
Subtractions from income, Minn. Law 2007 c 1 s 2
Computation of income, stock losses, Minn. Law 2009 c 12 art 1 s 6
Computer technology donations deduction
Addition, Minn. Law 2008 c 154 art 4 s 4
Contractors
Construction contractors, withholding, Minn. Law 2008 c 154 art 3 s 8, 9
Federal form 1099s, filing, Minn. Law 2008 c 154 art 3 s 1
cooperatives, Minn. Law 2005 1Sp c 3 art 3 s 12
corporations
additions to federal taxable income, Minn. Law 2005 c 151 art 6 s 10, 14
Additions to income, Minn. Law 2009 c 12 art 1 s 4, 2011 c 8 s 4
biotechnology and health sciences industry zones, Minn. Law 2005 1Sp c 3 art 7 s 16
Credit for increasing research activities, Minn. Law 2008 c 366 art 12 s 3
Cross-reference correction, Minn. Law 2008 c 154 art 11 s 17, 18
Deductions, computer technology donations deduction, Minn. Law 2008 c 154 art 4 s 4
estimated taxes, filing extensions, repeal, Minn. Law 2005 c 151 art 6 s 21
fees, cooperatives, Minn. Law 2005 1Sp c 3 art 3 s 12
Fines and penalties deducted from federal income, Minn. Law 2008 c 154 art 3 s 2, 4, 6
foreign operating corporations, see same under this topic, Minn. Law 2005 1Sp c 3 art 3 s 5
international economic development zone, Minn. Law 2005 1Sp c 3 art 10 s 10, 11, 19
job opportunity building zones, Minn. Law 2005 1Sp c 3 art 7 s 15
Nongame wildlife checkoff, Minn. Law 2011 1Sp c 2 art 4 s 25
Nongame wildlife checkoff, use of funds, Minn. Law 2010 c 361 art 4 s 68
Refunds, delay, repeal of requirement, Minn. Law 2011 c 8 s 8
refunds, electronic means, Minn. Law 2005 c 151 art 6 s 1, 5, 7
returns, filing deadlines, Minn. Law 2005 c 151 art 6 s 2, 3
Returns, filing, extension, Minn. Law 2008 c 366 art 4 s 1
S corporations, see same under this topic
Seed capital investment credit, Minn. Law 2008 c 366 art 5 s 1, 9
Subtractions from income, Minn. Law 2009 c 12 art 1 s 5
Subtractions from income, small ethanol producer credit, Minn. Law 2010 c 389 art 3 s 9, 10, 16, 17
Unitary business, combined reports, Minn. Law 2008 c 366 art 12 s 4, 5
Unitary businesses, designated member responsible for tax matters, Minn. Law 2009 c 88 art 7 s 1
Unitary group members, returns, filing, Minn. Law 2008 c 366 art 12 s 1
Corrections, Minn. Law 2004 c 228 art 1 s 47, 2005 c 10 art 1 s 61
Create automotive recovery jobs credit, Minn. Law 2010 c 216 s 33 to 2010 c 216 s 43
credits
Active military service, Minn. Law 2008 c 154 art 3 s 5
"Angel investment credit", Minn. Law 2011 c 112 art 11 s 2 to 2011 c 112 art 11 s 4
Bovine testing credit, Minn. Law 2008 c 154 art 11 s 13, 2008 c 366 art 4 s 7
Bovine tuberculosis testing credit, Minn. Law 2006 c 259 art 1 s 1
Corporations, credit for increasing research activities, Minn. Law 2008 c 366 art 12 s 3
Create automotive recovery jobs credit, Minn. Law 2010 c 216 s 33 to 2010 c 216 s 43
Dependent care credit, Minn. Law 2009 c 12 art 1 s 8, 2009 c 88 art 1 s 9, 2010 c 389 art 3 s 13
Dependent care credit, phaseout, indexing for inflation, Minn. Law 2008 c 154 art 11 s 14
education credit, Minn. Law 2005 c 151 art 6 s 12, 17, 2005 1Sp c 3 art 3 s 10, 2005 1Sp c 7 s 38
Education credit, expenditures, appropriation, Minn. Law 2011 1Sp c 9 art 10 s 3
Historic structure rehabilitation tax credit, Minn. Law 2010 c 216 s 11, 17
Increasing research activities, Minn. Law 2010 c 216 s 10
international economic development zone, Minn. Law 2005 1Sp c 3 art 10 s 5 to 2005 1Sp c 3 art 10 s 7, 20
K-12 education expenses credit, Minn. Law 2009 c 88 art 1 s 9
Lower income motor fuels credit, repealed, Minn. Law 2010 c 216 s 62
Lower income motor fuels tax credit, Minn. Law 2008 c 152 art 3 s 2
Military service credit, Minn. Law 2006 c 259 art 1 s 2, 2008 c 366 art 4 s 8 to 2008 c 366 art 4 s 11
Political contribution credit, Minn. Law 2010 1Sp c 1 art 13 s 4
Seed capital investment credit, Minn. Law 2008 c 366 art 5 s 1, 9
Small ethanol producer federal credit, Minn. Law 2010 c 389 art 3 s 9, 10, 16, 17
taxes paid to another state, Minn. Law 2005 c 151 art 6 s 11, 15
working family credit, Minn. Law 2005 c 151 art 6 s 16, 2008 c 154 art 11 s 15, 2010 c 389 art 3 s 14, 2010 1Sp c 1 art 25 s 3, 13
Working family credit, expenditures, Minn. Law 2007 c 147 art 19 s 3
Working family credit, expenditures, appropriation, Minn. Law 2011 1Sp c 9 art 10 s 3
Deductions
Computer technology donations deduction, Minn. Law 2008 c 154 art 4 s 4
Federal update, Minn. Law 2010 c 216 s 8
Fines, fees, and penalties, not business expenses, Minn. Law 2008 c 154 art 3 s 6
Haiti earthquake, charitable contributions, Minn. Law 2010 c 187
Small ethanol producer federal credit, Minn. Law 2010 c 389 art 3 s 9, 10, 16, 17
Teachers, expense deduction, Minn. Law 2008 c 154 art 4 s 3, 6, 7
Tuition deduction, Minn. Law 2008 c 154 art 4 s 3, 6, 7
Deductions, K-12 education expenses
Driving costs excluded, Minn. Law 2009 c 88 art 7 s 7
Rules repealed, Minn. Law 2009 c 88 art 7 s 11
deductions, tsunami relief, contributions for, Minn. Law 2005 c 1
Dependent care credit, Minn. Law 2009 c 12 art 1 s 8, 2009 c 88 art 1 s 9, 2010 c 389 art 3 s 13
Dependent care credit, phaseout
Indexing for inflation, Minn. Law 2008 c 154 art 11 s 14
education credit, Minn. Law 2005 c 151 art 6 s 12, 17, 2005 1Sp c 3 art 3 s 10, 2005 1Sp c 7 s 38
Education credit expenditures, Minn. Law 2011 1Sp c 9 art 10 s 3
Entertainers and public speakers, Minn. Law 2011 1Sp c 7 art 1 s 2, 13
estimated taxes
corporations, filling extensions, repeal, Minn. Law 2005 c 151 art 6 s 21
declarations, Minn. Law 2005 c 151 art 6 s 20, 21
Trusts, S corporations, and partnerships, Minn. Law 2011 c 112 art 1 s 5 to 2011 c 112 art 1 s 8
Underpayments, charges for, abatement, Minn. Law 2011 c 112 art 1 s 1
Estimated taxes, short taxable year declarations, repeal, Minn. Law 2008 c 366 art 12 s 8
Exclusions from income
Wages received as nonresident, Minn. Law 2008 c 154 art 3 s 7
Exemptions
Entertainers and public speakers, Minn. Law 2011 1Sp c 7 art 1 s 2, 13
International economic development zones, Minn. Law 2006 c 259 art 13 s 13
Mining companies, Minn. Law 2011 1Sp c 7 art 7 s 2
Refining, Minn. Law 2011 1Sp c 7 art 7 s 2, 3
Exemptions, technical corrections, Minn. Law 2010 c 382 s 60
Federal adjusted gross income, updates, Minn. Law 2009 c 88 art 1 s 7
Federal form 1099s
Filing, Minn. Law 2008 c 154 art 3 s 1
Returns, filing by payers of dividends, Minn. Law 2008 c 154 art 11 s 4, 5
Federal law, 2006 changes, conforming amendments, Minn. Law 2007 c 1 s 1 to 2007 c 1 s 3
federal update, Minn. Law 2005 1Sp c 3 art 4 s 2 to 2005 1Sp c 3 art 4 s 15, 2005 1Sp c 7 s 39, 2006 c 259 art 2, 2008 c 154 art 4, 2009 c 12 art 1 s 1, 7, 2009 c 88 art 1 s 1, 2, 2010 c 216 s 7 to 2010 c 216 s 9, 14, 15
Latest update, Minn. Law 2011 1Sp c 7 art 2 s 1 to 2011 1Sp c 7 art 2 s 7, 2011 1Sp c 7 art 10 s 7
Tax year 2010, Minn. Law 2011 c 8 s 1, 2, 5, 6
Filing, armed forces members, Minn. Law 2011 c 112 art 1 s 2
financial institutions
apportioning income to state, Minn. Law 2005 1Sp c 3 art 3 s 14
Apportionment of income to state, Minn. Law 2008 c 366 art 4 s 14
Fines and penalties deducted from federal income
Additions to income, Minn. Law 2008 c 154 art 3 s 2, 4
Foreign operating corporations
Definition, Minn. Law 2008 c 366 art 4 s 3
Dividends, additions to income, Minn. Law 2008 c 366 art 4 s 5
Payroll, Minn. Law 2008 c 366 art 12 s 2
Royalties and fees, Minn. Law 2008 c 366 art 4 s 6
Unitary group members of, interest and intangible expenses, Minn. Law 2008 c 366 art 4 s 5
Franchise taxes, job opportunity building zone companies, exclusion, Minn. Law 2011 c 112 art 6 s 5, 6
Frivolous returns, penalty, Minn. Law 2010 c 389 art 3 s 7
Income Tax Microdata Coordinating Committee, sunset, Minn. Law 2009 c 88 art 11 s 2
Individual income taxes, additions to income, Minn. Law 2009 c 12 art 1 s 3
individuals
additions to federal taxable income, Minn. Law 2005 c 151 art 6 s 8
subtractions from income, youth works benefits, Minn. Law 2005 c 151 art 6 s 9
Individuals, date of birth, Minn. Law 2008 c 154 art 11 s 2
Information returns, Section 1031 transactions, Minn. Law 2009 c 88 art 7 s 2, 3
instruction books, local use tax instructions, Minn. Law 2005 1Sp c 3 art 3 s 3
Internal Revenue Code, citation update, Minn. Law 2008 c 154 art 4 s 1, 2, 5
Internal Revenue Code, federal update, Minn. Law 2006 c 259 art 2
international economic development zone
credits, Minn. Law 2005 1Sp c 3 art 10 s 5 to 2005 1Sp c 3 art 10 s 7
exemption, Minn. Law 2005 1Sp c 3 art 10 s 2 to 2005 1Sp c 3 art 10 s 4, 8
jobs credit, Minn. Law 2005 1Sp c 3 art 10 s 20
Investment companies
Apportionment of income to state, Minn. Law 2008 c 366 art 4 s 13
Job opportunity building zone companies, franchise taxes, Minn. Law 2011 c 112 art 6 s 5, 6
job opportunity building zones, Minn. Law 2005 1Sp c 3 art 7 s 13, 14
joint returns, requests for calculation of separate liability, Minn. Law 2005 c 151 art 6 s 4
Jurisdiction to tax, exceptions, printers, personal property, Minn. Law 2009 c 14
K-12 education expenses credit, Minn. Law 2009 c 88 art 1 s 9
Limited liability companies, sole members, Minn. Law 2010 c 389 art 3 s 11, 18
Lower income motor fuels credit, repealed, Minn. Law 2010 c 216 s 62
Lower income motor fuels tax credit, Minn. Law 2008 c 152 art 3 s 2
Military service credit, Minn. Law 2006 c 259 art 1 s 2, 2008 c 366 art 4 s 8 to 2008 c 366 art 4 s 11
Mining companies, Minn. Law 2011 1Sp c 7 art 7 s 2
Returns, filing, extension, Minn. Law 2008 c 366 art 4 s 1
National Guard
Military service credit, Minn. Law 2008 c 366 art 4 s 8 to 2008 c 366 art 4 s 11
Subtractions from income, Minn. Law 2008 c 154 art 3 s 3, 2008 c 366 art 4 s 4, 17, 2008 c 370 s 14
Net income, rollovers to Roth accounts, Minn. Law 2011 c 8 s 2
Net operating loss carrybacks, Minn. Law 2010 c 216 s 13
Net operating losses
Additions to income, Minn. Law 2011 c 112 art 6 s 1
Alternative minimum tax, Minn. Law 2011 c 112 art 6 s 4, 7
nongame wildlife checkoff, Minn. Law 2005 1Sp c 3 art 11 s 4
Corporations, Minn. Law 2011 1Sp c 2 art 4 s 25
Individuals, Minn. Law 2011 1Sp c 2 art 4 s 24
Nonresidents, Minn. Law 2009 c 88 art 1 s 8
Allocation of income to other states, Minn. Law 2006 c 259 art 1 s 4
Limited liability companies, sole members, Minn. Law 2010 c 389 art 3 s 11, 18
Partnerships with nonresident partners, Minn. Law 2010 c 389 art 3 s 1
Rates, Minn. Law 2010 c 389 art 3 s 12
Reciprocity, Minn. Law 2010 c 389 art 3 s 15
Nonresidents, computation of tax, Minn. Law 2011 c 112 art 6 s 3
organ donors, Minn. Law 2005 1Sp c 3 art 3 s 7
Part-year residents, Minn. Law 2009 c 88 art 1 s 8
partnerships
Composite estimated taxes, Minn. Law 2011 c 112 art 1 s 3
Estimated taxes, Minn. Law 2011 c 112 art 1 s 5 to 2011 c 112 art 1 s 7
Filing, extension, Minn. Law 2008 c 366 art 4 s 2
Gross income of partners, repeal, Minn. Law 2008 c 366 art 12 s 8
Tax identification numbers, incorrect numbers, penalty for use, Minn. Law 2008 c 154 art 11 s 7
with nonresident partners, composite returns, Minn. Law 2005 1Sp c 3 art 3 s 2
withholding, Minn. Law 2005 c 151 art 6 s 18, 2005 1Sp c 3 art 3 s 4
Partnerships with nonresident partners, Minn. Law 2010 c 389 art 3 s 1
Political contribution refunds, Minn. Law 2011 1Sp c 7 art 6 s 22
Property tax refunds, Minn. Law 2009 c 88 art 1 s 11
Reciprocity, Wisconsin
Benchmark study, Minn. Law 2011 1Sp c 7 art 1 s 1, 9, 12
New agreement, negotiations, Minn. Law 2011 1Sp c 7 art 1 s 11
Refund anticipation loans and checks, Minn. Law 2009 c 88 art 12 s 1
Refunds, invalid addresses, Minn. Law 2010 c 389 art 3 s 6
Refunds, political contribution refunds, Minn. Law 2011 1Sp c 7 art 6 s 22
Regulated investment companies, Minn. Law 2010 c 389 art 3 s 3
returns
corporations, filing deadlines, Minn. Law 2005 c 151 art 6 s 2, 3
Electronic filing, Minn. Law 2006 c 259 art 8 s 1, 2
failure to file, extended delinquency penalties, Minn. Law 2005 c 151 art 9 s 17
Filing times, Minn. Law 2010 c 389 art 3 s 4
Frivolous returns, penalty, Minn. Law 2010 c 389 art 3 s 7
Tax shelters, reportable transactions, Minn. Law 2006 c 259 art 8 s 8
Revenue recapture
Income threshold for, indexing for inflation, Minn. Law 2008 c 154 art 11 s 1
Roth accounts, federal treatment, Minn. Law 2011 c 8 s 2
S corporations
Bovine testing credit, Minn. Law 2008 c 366 art 4 s 7
Filing, extension, Minn. Law 2008 c 366 art 4 s 2
Tax identification numbers, incorrect numbers, penalty for use, Minn. Law 2008 c 154 art 11 s 7
S corporations, estimated taxes, Minn. Law 2011 c 112 art 1 s 5 to 2011 c 112 art 1 s 8
Sick pay benefits, third-party payers, Minn. Law 2011 c 112 art 1 s 4
Small business investment tax credit
Amount, Minn. Law 2010 c 216 s 12
Data classification, Minn. Law 2010 c 216 s 1
Generally, Minn. Law 2010 c 216 s 2, 12, 2010 c 389 art 3 s 19
Qualified small businesses and investors, certification, Minn. Law 2010 c 216 s 2, 2010 c 389 art 3 s 19
State elections campaign fund checkoff, Minn. Law 2010 c 327 s 28
Subtractions from income
Active military service compensation, Minn. Law 2008 c 366 art 4 s 4, 17
AmeriCorps awards, Minn. Law 2008 c 366 art 4 s 4
Armed forces members, compensation, Minn. Law 2008 c 154 art 11 s 11
Charitable contributions, Minn. Law 2007 c 1 s 2
Corporations, Minn. Law 2009 c 12 art 1 s 5
Discharge of indebtedness income, Minn. Law 2009 c 88 art 1 s 4, 2009 c 95 art 1 s 6
Federal law, changes to conform to, Minn. Law 2008 c 154 art 11 s 12
National Guard compensation, Minn. Law 2008 c 154 art 3 s 3, 2008 c 366 art 4 s 4, 17, 2008 c 370 s 14
Subtractions from income, armed forces members, compensation, Minn. Law 2011 c 112 art 6 s 2
Tax preparers, see under TAXES
Failure to include preparer number, Minn. Law 2008 c 154 art 11 s 10
tax preparers, reckless disregard, Minn. Law 2005 c 151 art 6 s 6
Tax shelter disclosures, correction, Minn. Law 2008 c 154 art 11 s 9
Teachers, expense deduction
Addition, Minn. Law 2008 c 154 art 4 s 3, 6, 7
trades or businesses
apportioning income to state, Minn. Law 2005 1Sp c 3 art 3 s 13
Trusts, estimated taxes, Minn. Law 2011 c 112 art 1 s 5 to 2011 c 112 art 1 s 7
Tuition deduction, addition, Minn. Law 2008 c 154 art 4 s 3, 6, 7
Tuition expenses, dependent care credit, Minn. Law 2009 c 12 art 1 s 8
withholding
Construction contractors, Minn. Law 2008 c 154 art 3 s 8
Differential wages of armed forces members on active duty, Minn. Law 2009 c 12 art 1 s 12
electronic payments, Minn. Law 2005 1Sp c 3 art 9
Entertainers and public speakers, exemption, Minn. Law 2011 1Sp c 7 art 1 s 2
exemption certificates, statements without basis, Minn. Law 2005 c 151 art 9 s 18
Failure to withhold, treating employee as nonemployee, Minn. Law 2009 c 88 art 7 s 5
Federal backup withholding, Minn. Law 2008 c 366 art 12 s 6
out-of-state contractors, payments to, Minn. Law 2005 1Sp c 3 art 3 s 15
partnerships, Minn. Law 2005 c 151 art 6 s 18, 2005 1Sp c 3 art 3 s 4
payroll deduction, Minn. Law 2005 c 151 art 9 s 20
Returns, electronic filing by employers, Minn. Law 2008 c 154 art 11 s 3
Third-party bulk filers, Minn. Law 2008 c 366 art 12 s 7
W-2s, corrections, Minn. Law 2011 c 8 s 7
Withholding statements, Minn. Law 2010 c 389 art 3 s 2
working family credit, Minn. Law 2005 c 151 art 6 s 16, 2011 1Sp c 9 art 10 s 3
Expenditures, Minn. Law 2010 1Sp c 1 art 25 s 13
Indexing for inflation, Minn. Law 2008 c 154 art 11 s 15
Inflation adjustments, Minn. Law 2009 c 88 art 7 s 8
Obsolete language eliminated, Minn. Law 2009 c 88 art 7 s 8
TANF funding, Minn. Law 2010 1Sp c 1 art 25 s 3
Technical corrections, Minn. Law 2010 c 389 art 3 s 14
youth works benefits, subtraction, Minn. Law 2005 c 151 art 6 s 13