Office of the Revisor of Statutes
Minnesota Session Laws 2016 to 2022 Index (topics)
INCOME AND FRANCHISE TAXES
Additions and subtractions from federal taxable income, recodification, Minn. Law 2016 c 158 art 3 s 1 to 2016 c 158 art 3 s 33
Adjusted gross income, Minn. Law 2019 1Sp c 6 art 1 s 12
Alternative minimum tax
Corporations, Minn. Law 2019 1Sp c 6 art 1 s 53
Definitions, Minn. Law 2019 1Sp c 6 art 1 s 50, 52
Individuals, estates, and trusts, Minn. Law 2019 1Sp c 6 art 1 s 51, 53
Alternative minimum tax, definitions, Minn. Law 2017 c 40 art 1 s 100, 2017 1Sp c 1 art 1 s 29
Alternative minimum tax, revisor's corrections, Minn. Law 2016 c 158 art 1 s 160
"Angel investment credit", Minn. Law 2019 1Sp c 6 art 2 s 1 to 2019 1Sp c 6 art 2 s 7, 26, 2019 1Sp c 12 s 2
"Angel investment credit," revisor's correction, Minn. Law 2020 c 83 art 1 s 21, 22
Border city new industry credit, revisor's corrections, Minn. Law 2016 c 158 art 1 s 187, 190
Border city zones, credits, Minn. Law 2019 1Sp c 6 art 5 s 4
Collection, federal conformity, Minn. Law 2017 c 1 s 10
Composite income tax, Minn. Law 2021 1Sp c 14 art 3 s 1
Computation of tax, formulas, Minn. Law 2017 1Sp c 1 art 1 s 13, 14, 2021 1Sp c 14 art 3 s 4
Corporations
Deferred foreign income, identification, Minn. Law 2019 1Sp c 6 art 1 s 11
Global intangible low-taxed income, subtractions from income, Minn. Law 2019 1Sp c 6 art 1 s 32
Interest expenses, computation, Minn. Law 2019 1Sp c 6 art 1 s 58
Sales factor, determination, Minn. Law 2019 1Sp c 6 art 2 s 21
Corporations, pass-through entities, Minn. Law 2021 1Sp c 14 art 3 s 1 to 2021 1Sp c 14 art 3 s 8
Credits
Beginning farmer incentive credit, Minn. Law 2017 1Sp c 1 art 1 s 1, 16
Day care expenses, children, Minn. Law 2017 1Sp c 1 art 1 s 18, 19
Education credit, Minn. Law 2017 1Sp c 1 art 1 s 21, 22
Film production tax credit, Minn. Law 2021 1Sp c 14 art 1 s 3, 9, 14
Historic structure rehabilitation tax credit, Minn. Law 2017 1Sp c 4 art 2 s 37 to 2017 1Sp c 4 art 2 s 40, 2019 1Sp c 6 art 1 s 43 to 2019 1Sp c 6 art 1 s 46, 2021 1Sp c 14 art 1 s 11
Long-term care insurance credit, Minn. Law 2019 1Sp c 6 art 1 s 40
Marriage penalty credit, Minn. Law 2019 1Sp c 6 art 1 s 42
Minnesota college savings plan credit, Minn. Law 2017 1Sp c 1 art 1 s 25, 2019 1Sp c 6 art 1 s 47, 48
Minnesota housing tax credit, Minn. Law 2021 1Sp c 14 art 1 s 13, 15
Pass-through entity tax credit, Minn. Law 2021 1Sp c 14 art 3 s 6
Research activities credit, Minn. Law 2017 1Sp c 1 art 1 s 23, 10
Small business investment tax credit, Minn. Law 2021 1Sp c 14 art 1 s 1, 2
Student loan credit, Minn. Law 2017 1Sp c 1 art 1 s 24, 2021 1Sp c 14 art 1 s 12
Taxes paid to other states or Canada, Minn. Law 2017 1Sp c 1 art 1 s 15
Teachers, master's degree in licensure field, Minn. Law 2017 1Sp c 1 art 1 s 26
Young child credit, Minn. Law 2017 1Sp c 1 art 1 s 18, 19
Credits, beginning farmer tax credits, Minn. Law 2022 c 95 art 1 s 1
Credits, stillborn child credit, Minn. Law 2016 c 189 art 14 s 1
Decedents estates, additions to income, federal special deductions, Minn. Law 2019 1Sp c 6 art 1 s 23
Deductions
Blind taxpayers, Minn. Law 2019 1Sp c 6 art 1 s 17
Charitable contributions, Minn. Law 2019 1Sp c 6 art 1 s 25
Cost of living adjustment, Minn. Law 2019 1Sp c 6 art 1 s 17
Dependent persons, Minn. Law 2019 1Sp c 6 art 1 s 17
Dividends received, Minn. Law 2019 1Sp c 6 art 1 s 57, 2019 1Sp c 6 art 2 s 22
Generally, Minn. Law 2019 1Sp c 6 art 1 s 26
Itemized deductions, Minn. Law 2019 1Sp c 6 art 1 s 13
Limitations, Minn. Law 2019 1Sp c 6 art 1 s 17
Losses, Minn. Law 2021 1Sp c 14 art 1 s 7
Military service pensions, Minn. Law 2017 1Sp c 1 art 17 s 1
Nondeductible items, Minn. Law 2019 1Sp c 6 art 1 s 74
Persons 65 and older, Minn. Law 2019 1Sp c 6 art 1 s 17
Special limited adjustment, Minn. Law 2019 1Sp c 6 art 1 s 61, 2021 1Sp c 14 art 12 s 14
Standard deduction, Minn. Law 2019 1Sp c 6 art 1 s 17
Unitary businesses, Minn. Law 2017 1Sp c 1 art 1 s 30
Deductions, net operating losses, revisor's correction, Minn. Law 2018 c 182 art 1 s 76
Definitions
Alternative minimum tax, Minn. Law 2017 1Sp c 1 art 1 s 29, 2019 1Sp c 6 art 1 s 50, 52
Dependency exemption allocation, Minn. Law 2019 1Sp c 6 art 1 s 15
Generally, Minn. Law 2017 c 1 s 2, 3, 2017 1Sp c 1 art 1 s 4, 5, 2019 1Sp c 6 art 1 s 9 to 2019 1Sp c 6 art 1 s 14, 2019 1Sp c 6 art 2 s 10, 11
Itemized deductions, Minn. Law 2019 1Sp c 6 art 1 s 16
Minnesota education credit, Minn. Law 2017 1Sp c 1 art 1 s 22
Revenue Recapture Act, Minn. Law 2019 1Sp c 6 art 1 s 1
Definitions, partnerships, Minn. Law 2021 1Sp c 14 art 2 s 8
Definitions, revisor's correction, Minn. Law 2018 c 182 art 1 s 72
Dependent care credit, Minn. Law 2017 1Sp c 1 art 1 s 18, 19, 44, 2019 1Sp c 6 art 1 s 38
Dependent care credit, revisor's correction, Minn. Law 2018 c 182 art 1 s 73
Depreciation, Minn. Law 2020 5Sp c 3 art 7 s 1 to 2020 5Sp c 3 art 7 s 3, 2021 1Sp c 14 art 1 s 17
Education credit, Minn. Law 2017 1Sp c 1 art 1 s 21, 22, 2021 1Sp c 7 art 16 s 2
Education credit, revisor's correction, Minn. Law 2019 c 50 art 1 s 91
Entertainment taxes, withholding, returns, filing, Minn. Law 2017 1Sp c 1 art 16 s 24
Exceptions, dependent exemption, revisor's correction, Minn. Law 2020 c 83 art 1 s 73
Exempt interest, information returns, filing, Minn. Law 2017 1Sp c 1 art 13 s 4
Exemptions
Dependency exemption allocation, adjustments, Minn. Law 2019 1Sp c 6 art 1 s 15, 27
Exempt entities subject to tax under Internal Revenue Code, Minn. Law 2019 1Sp c 6 art 1 s 35, 2019 1Sp c 6 art 2 s 15
Exemptions, exempt entities subject to tax under Internal Revenue Code, Minn. Law 2017 1Sp c 1 art 1 s 12
Federal adjusted gross income
Additions to, Minn. Law 2019 1Sp c 6 art 1 s 19, 20
Conforming changes, Minn. Law 2019 1Sp c 6 art 1 s 6, 7, 18, 19, 24, 28, 34, 41, 49, 69 to 71
Effective date, Minn. Law 2019 1Sp c 6 art 1 s 12
Subtractions from, Minn. Law 2019 1Sp c 6 art 1 s 24 to 2019 1Sp c 6 art 1 s 30, 74
Federal adjusted gross income, partnerships, Minn. Law 2021 1Sp c 14 art 2 s 8, 9
Federal income taxes
Changes, notice to Revenue Department, Minn. Law 2019 1Sp c 6 art 13 s 1
Unemployment insurance benefit applicants, tax liability, Minn. Law 2019 1Sp c 7 art 8 s 5
Federal laws, effective dates, Minn. Law 2019 1Sp c 6 art 1 s 14
Federal laws, tax conformity, Minn. Law 2021 1Sp c 14 art 1 s 4, 5
Federal taxable income
Additions to, Minn. Law 2017 c 1 s 4, 5, 2017 1Sp c 1 art 1 s 6
Subtractions from, Minn. Law 2017 1Sp c 1 art 1 s 7 to 2017 1Sp c 1 art 1 s 10, 29
Federal taxable income, subtractions from, Minn. Law 2019 1Sp c 6 art 1 s 74, 2019 1Sp c 6 art 2 s 12 to 2019 1Sp c 6 art 2 s 14
Fiduciary income taxes, payment, extensions, Minn. Law 2017 1Sp c 1 art 1 s 3
Film production tax credit, Minn. Law 2021 1Sp c 14 art 1 s 3, 9, 14
Financial asset securitization investment trusts, repealed, Minn. Law 2017 1Sp c 1 art 17 s 5
Foreign income
Deferred foreign income
Definition, Minn. Law 2019 1Sp c 6 art 1 s 11
Subtractions from income, Minn. Law 2019 1Sp c 6 art 1 s 29, 33
Foreign-derived intangible income, Minn. Law 2019 1Sp c 6 art 1 s 22
Global intangible low-taxed income, subtractions from income, Minn. Law 2019 1Sp c 6 art 1 s 30 to 2019 1Sp c 6 art 1 s 32
Franchise taxes, credits, research credit, Minn. Law 2017 1Sp c 1 art 1 s 23
Franchise taxes, imposition of tax, Minn. Law 2019 1Sp c 6 art 1 s 54
Gross income, allocation to state, Minn. Law 2017 1Sp c 1 art 13 s 11, 2019 1Sp c 6 art 1 s 56
Individuals, dependent exemption, Minn. Law 2021 1Sp c 14 art 12 s 3
Interest
Corporation expenses, computation, Minn. Law 2019 1Sp c 6 art 1 s 58
Itemized deductions, Minn. Law 2019 1Sp c 6 art 1 s 16
Interest, delinquent balances, reciprocity with Wisconsin, Minn. Law 2017 1Sp c 1 art 1 s 28
Itemized deductions, individuals, estates, and trusts
Allowances, computation, Minn. Law 2019 1Sp c 6 art 1 s 16
Subtractions from federal taxable income, Minn. Law 2019 1Sp c 6 art 1 s 26
Itemized deductions, individuals, estates, and trusts, allowances, computation, Minn. Law 2021 1Sp c 14 art 1 s 7
Joint returns, payment, liability, Minn. Law 2019 1Sp c 6 art 2 s 9
Long-term care insurance credit, Minn. Law 2017 1Sp c 1 art 13 s 9, 2019 1Sp c 6 art 1 s 40
Low-income housing tax credits, allocation to cities and counties, Minn. Law 2018 c 214 art 3 s 1, 2019 1Sp c 1 art 6 s 24
Marriage penalty credit, Minn. Law 2019 1Sp c 6 art 1 s 42
Married persons, marital status determination, Minn. Law 2019 1Sp c 6 art 1 s 8
Medical cannabis manufacturers, disallowed federal expenses, subtractions from income, Minn. Law 2019 1Sp c 6 art 1 s 53, 2019 1Sp c 6 art 2 s 13, 14
Military pensions, subtraction from federal income tax, Minn. Law 2016 c 189 art 13 s 57
Military service credit, revisor's correction, Minn. Law 2019 c 50 art 1 s 92
Minnesota college savings plan
Credit
Generally, Minn. Law 2019 1Sp c 6 art 1 s 37, 47, 48, 2019 1Sp c 6 art 2 s 19
Revisor's correction, Minn. Law 2019 c 50 art 1 s 90, 93
Distributions, additions to income, Minn. Law 2019 1Sp c 6 art 1 s 20
Minnesota college savings plan credit, Minn. Law 2017 1Sp c 1 art 1 s 25
Minnesota education credit, generally, Minn. Law 2017 1Sp c 1 art 1 s 21, 22
Minnesota housing tax credit, Minn. Law 2021 1Sp c 14 art 1 s 13, 15
Net income
2017 calculation, Minn. Law 2019 1Sp c 6 art 1 s 72
Allocation to state, Minn. Law 2019 1Sp c 6 art 1 s 56
Net operating losses, carryover, applications, Minn. Law 2019 1Sp c 6 art 1 s 55
Nongame wildlife checkoff, written notice from tax preparers, Minn. Law 2017 1Sp c 1 art 22 s 3
Nonresident individuals, credits, allocation, Minn. Law 2017 1Sp c 1 art 1 s 16, 17
Part-year resident individuals, Minnesota college savings plan credit, allocation, Minn. Law 2017 1Sp c 1 art 1 s 25
Partnerships
Assessments, Minn. Law 2017 1Sp c 1 art 13 s 7, 8
Audits, Minn. Law 2021 1Sp c 14 art 2 s 9
Conforming changes, Minn. Law 2021 1Sp c 14 art 2 s 1 to 2021 1Sp c 14 art 2 s 7, 10 to 15
Definitions, Minn. Law 2021 1Sp c 14 art 2 s 8
Income, Minn. Law 2021 1Sp c 14 art 12 s 1
Nonresident partners, installment sale gains, recognition, Minn. Law 2017 1Sp c 1 art 1 s 11, 2019 1Sp c 6 art 12 s 1
Pass-through entities, Minn. Law 2021 1Sp c 14 art 3 s 1 to 2021 1Sp c 14 art 3 s 8
Reporting and payment requirements, Minn. Law 2021 1Sp c 14 art 2 s 9
Research credit, Minn. Law 2017 1Sp c 1 art 1 s 23
Returns
Due dates, Minn. Law 2017 1Sp c 1 art 16 s 26
Filing, Minn. Law 2017 1Sp c 1 art 16 s 24
Returns, nonresident partners, composite returns, Minn. Law 2019 1Sp c 6 art 1 s 5
State representatives, Minn. Law 2021 1Sp c 14 art 2 s 9
Tax liability, Minn. Law 2017 1Sp c 1 art 13 s 7, 12
Withholding (taxes), nonresident partners, Minn. Law 2021 1Sp c 14 art 3 s 7
Pass-through entities, Minn. Law 2021 1Sp c 14 art 3 s 1 to 2021 1Sp c 14 art 3 s 8
Payment, taxes paid or accrued within taxable year, itemized deductions, Minn. Law 2019 1Sp c 6 art 1 s 16
Payment, taxes paid to other states or Canada, credits, Minn. Law 2021 1Sp c 14 art 3 s 5
Penalties (monetary), waiver, Minn. Law 2019 1Sp c 6 art 2 s 25
Qualified business income, deductions from federal taxes, additions to income, Minn. Law 2019 1Sp c 6 art 1 s 21
Rates
Inflation adjustments, tax brackets, Minn. Law 2019 1Sp c 6 art 1 s 36, 3
Schedules, Minn. Law 2019 1Sp c 6 art 12 s 2
Reciprocity, Minn. Law 2017 1Sp c 1 art 1 s 28, 43
Reciprocity, revisor's correction, Minn. Law 2018 c 182 art 1 s 75
Refunds, denial, administrative review, Minn. Law 2017 1Sp c 1 art 16 s 28
Reports about, tax incidence biennial reports, Minn. Law 2021 1Sp c 14 art 11 s 17
Research activities credit, Minn. Law 2017 1Sp c 1 art 1 s 23, 10
Research activities credit, revisor's correction, Minn. Law 2018 c 182 art 1 s 74
Returns
Amended returns, Minn. Law 2017 c 1 s 9
Federal tax returns, Minn. Law 2017 1Sp c 1 art 13 s 1
Filing, Minn. Law 2017 1Sp c 1 art 13 s 2
Generally, Minn. Law 2017 1Sp c 1 art 16 s 23
Returns, filing, Minn. Law 2019 1Sp c 6 art 1 s 4
S corporations
Assessments, Minn. Law 2017 1Sp c 1 art 13 s 8
Nonresident taxpayers, installment sale gains, recognition, Minn. Law 2017 1Sp c 1 art 1 s 11
Research credit, Minn. Law 2017 1Sp c 1 art 1 s 23
Withholding (taxes), returns, filing, Minn. Law 2017 1Sp c 1 art 16 s 24
S corporations, nonresident taxpayers, installment sale gains, recognition, Minn. Law 2019 1Sp c 6 art 12 s 1
Schedules and tables, tax rates, Minn. Law 2019 1Sp c 6 art 2 s 16
Small business investment tax credit, Minn. Law 2019 1Sp c 6 art 2 s 1 to 2019 1Sp c 6 art 2 s 7, 26, 2019 1Sp c 12 s 2, 2021 1Sp c 14 art 1 s 1, 2
Credit allowed, Minn. Law 2016 c 189 art 13 s 27
Effective date, Minn. Law 2017 1Sp c 1 art 1 s 42
Expiration, Minn. Law 2017 1Sp c 1 art 1 s 27
Qualified investors, Minn. Law 2016 c 189 art 7 s 21
Qualified small business, Minn. Law 2016 c 189 art 13 s 26
Revisor's corrections, Minn. Law 2016 c 158 art 1 s 212
Sunset, Minn. Law 2016 c 189 art 13 s 28
State itemized deduction, Minn. Law 2019 1Sp c 6 art 1 s 13
Stillborn child credit, Minn. Law 2016 c 189 art 14 s 1
Student loan credit, Minn. Law 2017 1Sp c 1 art 1 s 24, 2021 1Sp c 14 art 1 s 12
Surviving spouses, Minn. Law 2019 1Sp c 6 art 1 s 9
Tax liability, joint returns, Minn. Law 2019 1Sp c 6 art 2 s 9
Taxpayers
Global intangible low-taxed income, subtractions from income, Minn. Law 2019 1Sp c 6 art 1 s 30
Miscellaneous deductions, Minn. Law 2019 1Sp c 6 art 1 s 16
Personal casualty losses, itemized deductions, Minn. Law 2019 1Sp c 6 art 1 s 16
Special limited adjustment, deductions, Minn. Law 2019 1Sp c 6 art 1 s 61
Taxpayers, miscellaneous deductions, revisor's correction, Minn. Law 2022 c 55 art 1 s 140
Taxpayers, nonresidents, reciprocity, Minn. Law 2017 1Sp c 1 art 1 s 28, 43
Taxpayers, special limited adjustment, deductions, Minn. Law 2021 1Sp c 14 art 12 s 14
Transportation fringe benefits, subtraction from federal income tax, Minn. Law 2021 1Sp c 14 art 1 s 8
Transportation fringe benefits, subtraction from federal income tax, repeal, Minn. Law 2016 c 189 art 13 s 57
Trusts, additions to income, federal special deductions, Minn. Law 2019 1Sp c 6 art 1 s 23
Tuition savings plans, distributions, additions to income, Minn. Law 2019 1Sp c 6 art 1 s 20
Unitary businesses, net income, determination, Minn. Law 2019 1Sp c 6 art 2 s 20
Working family credit, Minn. Law 2020 c 74 art 3 s 7, 8
Appropriations for, Minn. Law 2021 1Sp c 7 art 16 s 2
Appropriations for, repeal, Minn. Law 2019 1Sp c 6 art 2 s 8
Federal conformity, Minn. Law 2017 c 1 s 6
Generally, Minn. Law 2017 1Sp c 1 art 1 s 20, 2019 1Sp c 6 art 1 s 39, 2019 1Sp c 6 art 2 s 17, 2021 1Sp c 14 art 1 s 10