Minnesota Session Laws 2018 to 2024 Index (topics)
INCOME AND FRANCHISE TAXES
Adjusted gross income, Minn. Law 2019 1Sp c 6 art 1 s 12
Adjustments, onetime refundable tax credit, Minn. Law 2023 c 64 art 1 s 49
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 2023 c 1 s 18, 2023 c 64 art 1 s 42, 43
"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
Armed forces members, military service credit, revisor's correction, Minn. Law 2023 c 25 s 157
Border city zones, credits, Minn. Law 2019 1Sp c 6 art 5 s 4
Composite income tax, Minn. Law 2021 1Sp c 14 art 3 s 1
Composite returns, Minn. Law 2023 c 64 art 1 s 12, 13, 16
Computation of tax, formulas, Minn. Law 2021 1Sp c 14 art 3 s 4
Conforming changes, Minn. Law 2023 c 1 s 15
Contested cases, Minnesota education credit, Minn. Law 2023 c 55 art 1 s 31
Cooperative associations, exemptions, conforming changes, Minn. Law 2024 c 96 art 2 s 7
Corporations
Additions and subtractions from income, Minn. Law 2023 c 64 art 1 s 28
Cannabis licensees, disallowed federal expenses, subtractions from income, Minn. Law 2024 c 121 art 2 s 33
Deferred foreign income, Minn. Law 2023 c 64 art 1 s 28, 29, 53
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
Pass-through entities, Minn. Law 2023 c 64 art 1 s 14, 16, 32
Pass-through entities, revisor's correction, Minn. Law 2024 c 85 s 88
Returns, disclosure, Minn. Law 2024 c 127 art 10 s 11, 12
Sales factor, determination, Minn. Law 2019 1Sp c 6 art 2 s 21
Taxes paid to other states, credits, Minn. Law 2023 c 64 art 16 s 2
Temporary additions and subtractions to income, Minn. Law 2023 c 1 s 22
Corporations, pass-through entities, Minn. Law 2021 1Sp c 14 art 3 s 1 to 2021 1Sp c 14 art 3 s 8
Credits
"Angel investment credit", Minn. Law 2023 c 64 art 1 s 6, 7, 51
Beginning farmer tax credits, Minn. Law 2023 c 64 art 1 s 1 to 2023 c 64 art 1 s 5
Child tax credit, Minn. Law 2023 c 64 art 1 s 34
Advance payment, Minn. Law 2024 c 127 art 68 s 3
Minimum credit, Minn. Law 2024 c 127 art 68 s 4
Phaseout, technical change, Minn. Law 2024 c 127 art 68 s 2
Day care expenses, children, Minn. Law 2023 c 64 art 1 s 35
Education credit, Minn. Law 2023 c 64 art 1 s 37
Film production tax credit, Minn. Law 2021 1Sp c 14 art 1 s 3, 9, 14, 2023 c 64 art 1 s 8 to 2023 c 64 art 1 s 10, 33, 2024 c 120 art 2 s 5
Franchise taxes, research credit, revisor's correction, Minn. Law 2023 c 25 s 159
Historic structure rehabilitation tax credit, Minn. Law 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, 2023 c 64 art 1 s 39, 50, 51
Long-term care insurance credit, Minn. Law 2019 1Sp c 6 art 1 s 40
Manufactured home park sales, Minn. Law 2023 c 64 art 1 s 40
Manufactured home park sales, conforming changes, Minn. Law 2024 c 96 art 2 s 6
Marriage penalty credit, Minn. Law 2019 1Sp c 6 art 1 s 42
Military service
Generally, Minn. Law 2023 c 64 art 1 s 38
Revisor's correction, Minn. Law 2023 c 25 s 157
Minnesota college savings plan credit, Minn. Law 2019 1Sp c 6 art 1 s 47, 48
Minnesota housing tax credit, Minn. Law 2021 1Sp c 14 art 1 s 13, 15
Onetime refundable tax credit, Minn. Law 2023 c 64 art 1 s 49
Outreach programs, Minn. Law 2023 c 64 art 7 s 30
Pass-through entities tax credit, Minn. Law 2023 c 64 art 1 s 32
Pass-through entity tax credit, Minn. Law 2021 1Sp c 14 art 3 s 6
Political contributions, Minn. Law 2023 c 64 art 1 s 31
Renters credit, Minn. Law 2023 c 64 art 7 s 9
Short line railroad infrastructure modernization tax credit, Minn. Law 2023 c 64 art 1 s 41, 48
Small business investment tax credit, Minn. Law 2021 1Sp c 14 art 1 s 1, 2, 2023 c 64 art 1 s 6, 7, 51
Student loan credit, Minn. Law 2021 1Sp c 14 art 1 s 12
Sustainable aviation fuel, Minn. Law 2023 c 68 art 3 s 21
Taxes paid to other states or Canada, Minn. Law 2023 c 64 art 16 s 2
Working family credit, Minn. Law 2023 c 64 art 1 s 36
Credits, beginning farmer tax credits, Minn. Law 2022 c 95 art 1 s 1
Damages received, sexual harassment or abuse, subtraction, Minn. Law 2023 c 64 art 1 s 27
Decedents estates
Additions to income, federal special deductions, Minn. Law 2023 c 64 art 1 s 53
Net investment income tax, Minn. Law 2023 c 64 art 1 s 30
Temporary additions and subtractions to income, Minn. Law 2023 c 1 s 22
Decedents estates, additions to income, federal special deductions, Minn. Law 2019 1Sp c 6 art 1 s 23
Deductions
Armed service compensation, revisor's correction, Minn. Law 2024 c 85 s 89
Blind taxpayers, Minn. Law 2019 1Sp c 6 art 1 s 17, 2024 c 76 s 2
Business interest deductions, Minn. Law 2023 c 1 s 8, 10, 13, 14
Carryover and carryback, net operating losses, Minn. Law 2023 c 1 s 9, 11, 12, 19
Casualty loss deduction, 2021 special rule, Minn. Law 2023 c 1 s 26
Charitable contributions, Minn. Law 2019 1Sp c 6 art 1 s 25, 2023 c 1 s 24
Conforming changes, Minn. Law 2023 c 63 art 2 s 7, 8
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, 2023 c 1 s 7, 2024 c 76 s 3
Dividends received, Minn. Law 2019 1Sp c 6 art 1 s 57, 2019 1Sp c 6 art 2 s 22, 2023 c 64 art 1 s 45 to 2023 c 64 art 1 s 47
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, 2023 c 64 art 1 s 19
Losses, Minn. Law 2021 1Sp c 14 art 1 s 7
Net operating losses, Minn. Law 2023 c 1 s 9, 11, 2023 c 64 art 1 s 44
Effective date, Minn. Law 2024 c 82 s 1
Revisor's correction, Minn. Law 2024 c 85 s 90
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, 2024 c 76 s 2
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, 2024 c 76 s 1 to 2024 c 76 s 3
2021 special rule, Minn. Law 2023 c 1 s 26
Generally, Minn. Law 2023 c 64 art 1 s 19, 20
Deductions, net operating losses, revisor's correction, Minn. Law 2018 c 182 art 1 s 76
Definitions
Alternative minimum tax, Minn. Law 2019 1Sp c 6 art 1 s 50, 52, 2023 c 1 s 18
Dependency exemption allocation, Minn. Law 2019 1Sp c 6 art 1 s 15
Generally, Minn. Law 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
Marriage penalty credit, Minn. Law 2023 c 1 s 17
Military service credit, adjusted gross income, revisor's correction, Minn. Law 2023 c 25 s 158
Minnesota education credit, Minn. Law 2023 c 64 art 1 s 37
Renters credit, Minn. Law 2023 c 64 art 7 s 9
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 2019 1Sp c 6 art 1 s 38
2021 special rule, Minn. Law 2023 c 1 s 25
Generally, Minn. Law 2023 c 64 art 1 s 35
Dependent care credit, revisor's correction, Minn. Law 2018 c 182 art 1 s 73, 2024 c 85 s 91
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
Earned income tax credit, dependent care credit, allocation, revisor's correction, Minn. Law 2023 c 25 s 155
Easy enrollment health insurance outreach program checkoff, Minn. Law 2023 c 70 art 16 s 17
Education credit, Minn. Law 2021 1Sp c 7 art 16 s 2, 2023 c 70 art 20 s 2
Education credit, revisor's correction, Minn. Law 2019 c 50 art 1 s 91
Exceptions, dependent exemption, revisor's correction, Minn. Law 2020 c 83 art 1 s 73
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, nursing facility workforce incentive grant program, Minn. Law 2023 c 74 s 1
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 conformity, Minn. Law 2023 c 1, 2023 c 64 art 2 s 1 to 2023 c 64 art 2 s 8
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, 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
Film production tax credit, Minn. Law 2021 1Sp c 14 art 1 s 3, 9, 14, 2024 c 120 art 2 s 5
Foreign-derived intangible income, Minn. Law 2023 c 64 art 1 s 21
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
Foreign income, deferred foreign income, Minn. Law 2023 c 64 art 1 s 25, 53
Franchise taxes, imposition of tax, Minn. Law 2019 1Sp c 6 art 1 s 54
Franchise taxes, research credit limitation, revisor's correction, Minn. Law 2023 c 25 s 159
Global intangible low-taxed income, Minn. Law 2023 c 64 art 1 s 53
Gross income, allocation to state, Minn. Law 2019 1Sp c 6 art 1 s 56
Income
Additions to, Minn. Law 2023 c 1 s 22, 23, 2023 c 64 art 1 s 21
Adjusted gross income, defined, Minn. Law 2023 c 64 art 1 s 17
Alternative minimum taxable income, computation, Minn. Law 2023 c 64 art 1 s 42, 43
Definitions, Minn. Law 2023 c 64 art 1 s 16, 17, 53
Earned income, defined, Minn. Law 2023 c 1 s 6
Net income, defined, Minn. Law 2023 c 1 s 4
Subtractions from, Minn. Law 2023 c 1 s 22, 23, 2023 c 64 art 1 s 22 to 2023 c 64 art 1 s 27, 29, 52
Individuals
Itemized deductions, Minn. Law 2023 c 64 art 1 s 18
Net investment income tax, Minn. Law 2023 c 64 art 1 s 30
Net operating losses, deductions, Minn. Law 2023 c 1 s 9, 11
Net operating losses, deductions, revisor's correction, Minn. Law 2024 c 85 s 90
Returns, Minn. Law 2024 c 127 art 68 s 1
Standard deduction, Minn. Law 2024 c 76 s 1 to 2024 c 76 s 3
2021 special rule, Minn. Law 2023 c 1 s 26
Generally, Minn. Law 2023 c 64 art 1 s 20
Temporary additions and subtractions to income, Minn. Law 2023 c 1 s 22
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
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, 2023 c 64 art 1 s 18
Job opportunity building zones, jobs credit, working family credit, offset, deleted, Minn. Law 2023 c 25 s 156
Joint returns, payment, liability, Minn. Law 2019 1Sp c 6 art 2 s 9
Long-term care insurance credit, Minn. Law 2019 1Sp c 6 art 1 s 40
Long-term services and supports workforce incentive grants, subtraction from income, Minn. Law 2023 c 61 art 1 s 10
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 service credit, revisor's correction, Minn. Law 2019 c 50 art 1 s 92, 2023 c 25 s 157
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 education credit, Minn. Law 2023 c 64 art 1 s 37
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, 2023 c 64 art 1 s 44
Net operating losses, carryover, applications, effective date, Minn. Law 2024 c 82 s 1
Nonresident individuals, dependent care credit, allocation, revisor's correction, Minn. Law 2023 c 25 s 155
Overpayment, nonresident withholding tax, Minn. Law 2023 c 64 art 16 s 1
Part-year resident individuals
Child tax credit, allocation, Minn. Law 2023 c 64 art 1 s 34
Dependent care credit, allocation, revisor's correction, Minn. Law 2023 c 25 s 155
Net investment income tax, Minn. Law 2023 c 64 art 1 s 30
Renters credit, Minn. Law 2023 c 64 art 7 s 9
Partnerships
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 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, 2023 c 64 art 1 s 14 to 2023 c 64 art 1 s 16, 32
Reporting and payment requirements, Minn. Law 2021 1Sp c 14 art 2 s 9
Research credit, limitation, revisor's correction, Minn. Law 2023 c 25 s 159
Returns, nonresident partners, composite returns, Minn. Law 2019 1Sp c 6 art 1 s 5, 2023 c 1 s 2, 2023 c 64 art 1 s 13
State representatives, Minn. Law 2021 1Sp c 14 art 2 s 9
Withholding (taxes), nonresident partners, Minn. Law 2021 1Sp c 14 art 3 s 7
Withholding (taxes), overpayment, Minn. Law 2023 c 64 art 16 s 1
Partnerships, pass-through entities, revisor's correction, Minn. Law 2024 c 85 s 88
Pass-through entities, Minn. Law 2021 1Sp c 14 art 3 s 1 to 2021 1Sp c 14 art 3 s 8
Pass-through entities, revisor's correction, Minn. Law 2024 c 85 s 88
Pass-through entity taxes, Minn. Law 2023 c 1 s 3, 2023 c 64 art 1 s 32
Payment, nonresident contractors, cash surety or bond, Minn. Law 2023 c 64 art 16 s 4
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
Qualified retirement benefits, income, subtractions, Minn. Law 2023 c 64 art 1 s 26
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
Rebate, Minn. Law 2024 c 80 art 1 s 36
Reciprocity, revisor's correction, Minn. Law 2018 c 182 art 1 s 75
Refunds
Child tax credit, Minn. Law 2023 c 64 art 1 s 34
Onetime refundable tax credit, Minn. Law 2023 c 64 art 1 s 49
Renters credit, Minn. Law 2023 c 64 art 7 s 9
Sustainable aviation fuel facilities, construction, supplies, and equipment, Minn. Law 2023 c 68 art 3 s 26
Withholding overpayment, Minn. Law 2023 c 64 art 16 s 1
Renters credit
Conforming changes, Minn. Law 2023 c 64 art 7 s 2, 3, 7, 8, 24, 28, 29, 31
Generally, Minn. Law 2023 c 64 art 7 s 9
Onetime increase, Minn. Law 2023 c 64 art 4 s 30
Reports about, tax incidence biennial reports, Minn. Law 2021 1Sp c 14 art 11 s 17
Research activities credit, limitation, revisor's correction, Minn. Law 2023 c 25 s 159
Research activities credit, revisor's correction, Minn. Law 2018 c 182 art 1 s 74
Returns
Checkoffs, Minn. Law 2023 c 70 art 16 s 17
Composite returns, Minn. Law 2023 c 64 art 1 s 12, 13, 16
Disclosure, Minn. Law 2023 c 70 art 16 s 16
Filing modernization, Minn. Law 2023 c 64 art 15 s 24
Free filing report, Minn. Law 2023 c 64 art 15 s 23
Returns, disclosure, Minn. Law 2024 c 127 art 10 s 11, 12
Returns, filing, Minn. Law 2019 1Sp c 6 art 1 s 4
S corporations
Research credit, limitation, revisor's correction, Minn. Law 2023 c 25 s 159
Withholding (taxes), overpayment, Minn. Law 2023 c 64 art 16 s 1
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
Social security benefits, Minn. Law 2023 c 64 art 1 s 24
State itemized deduction, Minn. Law 2019 1Sp c 6 art 1 s 13
Statutes of limitations, extension, Minn. Law 2023 c 1 s 28
Student loan credit, Minn. Law 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
Assignment of refunds, procedures, Minn. Law 2023 c 55 art 1 s 31
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, 2021 special rule, Minn. Law 2023 c 1 s 26
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
Taxpayer receipt, Minn. Law 2023 c 64 art 15 s 10, 27
Taxpayers, cannabis licensees, disallowed federal expenses, subtractions from income, Minn. Law 2024 c 121 art 2 s 32
Taxpayers, miscellaneous deductions, revisor's correction, Minn. Law 2022 c 55 art 1 s 140
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
Trusts
Additions to income, federal special deductions, Minn. Law 2023 c 64 art 1 s 53
Net investment income tax, Minn. Law 2023 c 64 art 1 s 30
Temporary additions and subtractions to income, Minn. Law 2023 c 1 s 22
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
Unemployment compensation, subtraction, Minn. Law 2023 c 64 art 1 s 52
Unitary businesses, net income, determination, Minn. Law 2019 1Sp c 6 art 2 s 20
Veterans, military service credit, revisor's correction, Minn. Law 2023 c 25 s 157
Withholding (taxes), refunds, Minn. Law 2023 c 64 art 16 s 1
Working family credit, Minn. Law 2020 c 74 art 3 s 7, 8
2021 special rule, Minn. Law 2023 c 1 s 27
Appropriations for, Minn. Law 2021 1Sp c 7 art 16 s 2, 2023 c 70 art 20 s 2
Appropriations for, repeal, Minn. Law 2019 1Sp c 6 art 2 s 8
Definitions, Minn. Law 2023 c 1 s 16
Generally, Minn. Law 2019 1Sp c 6 art 1 s 39, 2019 1Sp c 6 art 2 s 17, 2021 1Sp c 14 art 1 s 10, 2023 c 64 art 1 s 36
Resident individuals, allocation, revisor's correction, Minn. Law 2023 c 25 s 156