INCOME AND FRANCHISE TAXES

Additions to income, Minn. Law 2014 c 150 art 1 s 10, 2014 c 308 art 4 s 11

Corporations, prescription drug benefits, subsidies for, Minn. Law 2013 c 143 art 6 s 8

Prescription drug benefits, subsidies for, Minn. Law 2013 c 143 art 6 s 8

Adoption tax credit, information about, Northstar Care For Children, Minn. Law 2013 c 108 art 17 s 15

Allocation to other states, unitary business principle, Minn. Law 2013 c 143 art 6 s 28

Alternative minimum tax, Minn. Law 2013 c 143 art 6 s 21 to 2013 c 143 art 6 s 24, 2014 c 150 art 1 s 21, 2014 c 308 art 4 s 15

Angel investment credit, Minn. Law 2013 c 143 art 6 s 1 to 2013 c 143 art 6 s 3, 2014 c 150 art 1 s 1 to 2014 c 150 art 1 s 6, 2014 c 308 art 4 s 1 to 2014 c 308 art 4 s 3

Brackets, individual income taxes, inflation adjustment, Minn. Law 2013 c 143 art 6 s 11

Conformity with federal law, purpose, Minn. Law 2013 c 143 art 13 s 22

Corporations

Additions to income, prescription drug benefits, subsidies for, Minn. Law 2013 c 143 art 6 s 8

Alternative minimum tax, definition of foreign operating corporation, repeal, Minn. Law 2013 c 143 art 6 s 34

Dividend received deduction, Minn. Law 2013 c 143 art 6 s 30

Electronic payments, Minn. Law 2013 c 142 art 5 s 6

Estimated taxes, Minn. Law 2013 c 143 art 15 s 7 to 2013 c 143 art 15 s 10

Franchise tax minimum fee increase, Minn. Law 2013 c 143 art 6 s 25

No-nexus subsidiaries, Minn. Law 2013 c 143 art 6 s 28

Occupation taxes, Minn. Law 2013 c 143 art 6 s 31

Unitary business principle, Minn. Law 2013 c 143 art 6 s 28

Corporations, apportionment of net income, sales factor, Minn. Law 2014 c 308 art 11 s 4

Credits

Angel investment credit, Minn. Law 2013 c 143 art 6 s 1 to 2013 c 143 art 6 s 3, 2014 c 150 art 1 s 1 to 2014 c 150 art 1 s 6, 2014 c 308 art 4 s 1 to 2014 c 308 art 4 s 3

Dependent care credit, Minn. Law 2014 c 150 art 1 s 15 to 2014 c 150 art 1 s 17

Greater Minnesota internship program credit, Minn. Law 2013 c 143 art 6 s 4, 12, 2013 c 143 art 13 s 22, 2014 c 308 art 4 s 4 to 2014 c 308 art 4 s 6

Historic structure rehabilitation credit, Minn. Law 2013 c 143 art 6 s 16 to 2013 c 143 art 6 s 20, 32, 2013 c 143 art 13 s 22

Marriage penalty credit, Minn. Law 2014 c 150 art 1 s 20

Military retirement credit, Minn. Law 2013 c 143 art 6 s 13

Nonresidents, credit for taxes paid to state of domicile, repeal, Minn. Law 2013 c 143 art 6 s 34

Reading credit, learning-disabled children, Minn. Law 2014 c 308 art 4 s 22

Research credit, Minn. Law 2013 c 143 art 6 s 14, 15

Working family credit, Minn. Law 2014 c 150 art 1 s 18, 19

Deductions, dividend received deduction, Minn. Law 2013 c 143 art 6 s 30

Dependent care credit, Minn. Law 2014 c 150 art 1 s 15 to 2014 c 150 art 1 s 17

Estimated taxes

Corporations or entities, Minn. Law 2013 c 143 art 15 s 7 to 2013 c 143 art 15 s 10

Increases due to new rates, penalty exemption, Minn. Law 2013 c 143 art 6 s 33

Exclusions from income, airline payments to traditional IRAs, amended returns for, Minn. Law 2013 c 3 s 26

Federal conformity, Minn. Law 2014 c 150 art 1 s 7 to 2014 c 150 art 1 s 23, 2014 c 308 art 4 s 10 to 2014 c 308 art 4 s 13, 15, 16

Federal taxable income

Bonus depreciation and section 179 expensing, Minn. Law 2013 c 143 art 6 s 6

Corporations

Additions to, Minn. Law 2013 c 143 art 6 s 8

Foreign operating corporations, deemed dividends, Minn. Law 2013 c 143 art 6 s 8

Subtractions for foreign royalties, repeal, Minn. Law 2013 c 143 art 6 s 9

Subtractions from, railroad maintenance expenses, Minn. Law 2013 c 143 art 6 s 7, 9

Federal update, Minn. Law 2013 c 3 s 3, 4

Foreign operating corporations

Deemed dividends, addition to income, repeal, Minn. Law 2013 c 143 art 6 s 8

Repeal, Minn. Law 2013 c 143 art 6 s 5, 28, 29, 34

Foreign royalties, subtraction for, repeal, Minn. Law 2013 c 143 art 6 s 9, 26, 27

Foreign sales corporations, Minn. Law 2013 c 143 art 6 s 8, 9

Greater Minnesota internship program credit, Minn. Law 2013 c 143 art 6 s 4, 12, 2013 c 143 art 13 s 22, 2014 c 308 art 4 s 4 to 2014 c 308 art 4 s 6

Historic structure rehabilitation credit

Extension, Minn. Law 2013 c 143 art 13 s 22

Generally, Minn. Law 2013 c 143 art 6 s 16 to 2013 c 143 art 6 s 20, 32

Individual income taxes

2013 tax year

Internal Revenue Code, update, Minn. Law 2014 c 150 art 1 s 22, 2014 c 308 art 4 s 16

Underpayments, collection, Minn. Law 2014 c 150 art 1 s 23

Additions to income, Minn. Law 2014 c 150 art 1 s 10, 2014 c 308 art 4 s 11

Alternative minimum tax, Minn. Law 2014 c 150 art 1 s 21, 2014 c 308 art 4 s 15

Brackets, inflation adjustment, Minn. Law 2013 c 143 art 6 s 11

Credits, see same under this topic

Internal Revenue Code, update, Minn. Law 2014 c 150 art 1 s 7, 13, 2014 c 308 art 4 s 9, 13

Part-year residents, rates, Minn. Law 2014 c 150 art 1 s 14

Rates, increases, Minn. Law 2013 c 143 art 6 s 10

Reading credit, learning-disabled children, Minn. Law 2014 c 308 art 4 s 22

State itemized deduction, Minn. Law 2014 c 150 art 1 s 12

Subtractions from income, Minn. Law 2014 c 150 art 1 s 11, 2014 c 308 art 4 s 12

Internal Revenue Code update, Minn. Law 2014 c 150 art 1 s 7, 13, 2014 c 308 art 4 s 9, 13

Marriage penalty credit, Minn. Law 2014 c 150 art 1 s 20

Military retirement credit, Minn. Law 2013 c 143 art 6 s 13

Net income, Minn. Law 2014 c 150 art 1 s 9, 2014 c 308 art 4 s 10

Nonresidents, credit for taxes paid to state of domicile, repeal, Minn. Law 2013 c 143 art 6 s 34

Nonresidents, reciprocity, Minn. Law 2014 c 308 art 4 s 14

Part-year residents, rates, Minn. Law 2014 c 150 art 1 s 14

Partnerships, nonresident partners, composite returns, Minn. Law 2014 c 150 art 1 s 8

Prescription drug benefits, subsidies for, Minn. Law 2013 c 143 art 6 s 8

Railroad maintenance expenses, subtraction, Minn. Law 2013 c 143 art 6 s 7, 9

Rates

Individual income taxes, rate increase, Minn. Law 2013 c 143 art 6 s 10, 33

New fourth rate, Minn. Law 2013 c 143 art 6 s 10

Reading credit, learning-disabled children, Minn. Law 2014 c 308 art 4 s 22

Real estate investment trusts, dividends, Minn. Law 2013 c 143 art 6 s 30

Reports about, tax incidence report, federal tax elements, Minn. Law 2013 c 3 s 2

Research credit, Minn. Law 2013 c 143 art 6 s 14, 15

Seasonal employers, withholding returns, Minn. Law 2014 c 308 art 11 s 3

Small business investment tax credit, Minn. Law 2014 c 150 art 1 s 1 to 2014 c 150 art 1 s 6, 2014 c 308 art 4 s 1 to 2014 c 308 art 4 s 3

State itemized deduction, Minn. Law 2014 c 150 art 1 s 12

Subtractions from income, Minn. Law 2014 c 150 art 1 s 11, 2014 c 308 art 4 s 12

Foreign sales corporations, Minn. Law 2013 c 143 art 6 s 8, 9

Railroad maintenance expenses, Minn. Law 2013 c 143 art 6 s 7, 9, 2013 c 143 art 13 s 22

Temporary reading credit, learning-disabled children, Minn. Law 2014 c 308 art 4 s 22

Unsession changes, Minn. Law 2014 c 308 art 9 s 59 to 2014 c 308 art 9 s 70, 94

Withholding returns, seasonal employers, Minn. Law 2014 c 308 art 11 s 3

Working family credit, Minn. Law 2014 c 150 art 1 s 18, 19

Working family credit, appropriation, Minn. Law 2013 c 108 art 14 s 2