INCOME AND FRANCHISE TAXES

Additions to income

Corporations, Minn. Law 2011 c 8 s 4

Net operating losses, carrybacks, Minn. Law 2011 c 112 art 6 s 1

Tuition and teacher expenses, Minn. Law 2011 c 8 s 3

Alternative minimum tax, net operating losses, Minn. Law 2011 c 112 art 6 s 4, 7

"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

Corporations

Additions to income, Minn. Law 2011 c 8 s 4

Nongame wildlife checkoff, Minn. Law 2011 1Sp c 2 art 4 s 25

Refunds, delay, repeal of requirement, Minn. Law 2011 c 8 s 8

Credits

"Angel investment credit", Minn. Law 2011 c 112 art 11 s 2 to 2011 c 112 art 11 s 4

Education credit, expenditures, appropriation, Minn. Law 2011 1Sp c 9 art 10 s 3

Health insurance premiums credit, repealed, Minn. Law 2011 1Sp c 7 art 1 s 13

Working family credit, expenditures, appropriation, Minn. Law 2011 1Sp c 9 art 10 s 3

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

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

Exemptions

Entertainers and public speakers, Minn. Law 2011 1Sp c 7 art 1 s 2, 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

Federal update

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

Franchise taxes, job opportunity building zone companies, exclusion, Minn. Law 2011 c 112 art 6 s 5, 6

Health insurance premiums credit, repealed, Minn. Law 2011 1Sp c 7 art 1 s 13

Job opportunity building zone companies, franchise taxes, Minn. Law 2011 c 112 art 6 s 5, 6

Mining companies, Minn. Law 2011 1Sp c 7 art 7 s 2

Net income, rollovers to Roth accounts, Minn. Law 2011 c 8 s 2

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

Corporations, Minn. Law 2011 1Sp c 2 art 4 s 25

Individuals, Minn. Law 2011 1Sp c 2 art 4 s 24

Nonresidents, computation of tax, Minn. Law 2011 c 112 art 6 s 3

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

Political contribution refunds, Minn. Law 2011 1Sp c 7 art 6 s 22

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

Refunds, political contribution refunds, Minn. Law 2011 1Sp c 7 art 6 s 22

Roth accounts, federal treatment, Minn. Law 2011 c 8 s 2

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

Subtractions from income, armed forces members, compensation, Minn. Law 2011 c 112 art 6 s 2

Trusts, estimated taxes, Minn. Law 2011 c 112 art 1 s 5 to 2011 c 112 art 1 s 7

Withholding

Entertainers and public speakers, exemption, Minn. Law 2011 1Sp c 7 art 1 s 2

W-2s, corrections, Minn. Law 2011 c 8 s 7

Working family credit, Minn. Law 2011 1Sp c 9 art 10 s 3