INCOME AND FRANCHISE TAXES

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

"Angel investment 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

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

Credits

"Angel investment 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

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 2014 c 308 art 4 s 4 to 2014 c 308 art 4 s 6

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

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

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

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

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

Greater Minnesota internship program credit, Minn. Law 2014 c 308 art 4 s 4 to 2014 c 308 art 4 s 6

Individual income taxes

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

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

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

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

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

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

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

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

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

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