INCOME AND FRANCHISE TAXES

Composite income tax, Minn. Law 2021 1Sp c 14 art 3 s 1

Computation of tax, formulas, Minn. Law 2021 1Sp c 14 art 3 s 4

Corporations, pass-through entities, Minn. Law 2021 1Sp c 14 art 3 s 1 to 2021 1Sp c 14 art 3 s 8

Credits

Film production tax credit, Minn. Law 2021 1Sp c 14 art 1 s 3, 9, 14

Historic structure rehabilitation tax credit, Minn. Law 2021 1Sp c 14 art 1 s 11

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

Small business investment tax credit, Minn. Law 2021 1Sp c 14 art 1 s 1, 2

Student loan credit, Minn. Law 2021 1Sp c 14 art 1 s 12

Deductions

Losses, Minn. Law 2021 1Sp c 14 art 1 s 7

Special limited adjustment, Minn. Law 2021 1Sp c 14 art 12 s 14

Definitions, partnerships, Minn. Law 2021 1Sp c 14 art 2 s 8

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 2021 1Sp c 7 art 16 s 2

Federal adjusted gross income, partnerships, Minn. Law 2021 1Sp c 14 art 2 s 8, 9

Federal laws, tax conformity, Minn. Law 2021 1Sp c 14 art 1 s 4, 5

Film production tax credit, Minn. Law 2021 1Sp c 14 art 1 s 3, 9, 14

Individuals, dependent exemption, Minn. Law 2021 1Sp c 14 art 12 s 3

Itemized deductions, individuals, estates, and trusts, allowances, computation, Minn. Law 2021 1Sp c 14 art 1 s 7

Minnesota housing tax credit, Minn. Law 2021 1Sp c 14 art 1 s 13, 15

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

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

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

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 to other states or Canada, credits, Minn. Law 2021 1Sp c 14 art 3 s 5

Reports about, tax incidence biennial reports, Minn. Law 2021 1Sp c 14 art 11 s 17

Small business investment tax credit, Minn. Law 2021 1Sp c 14 art 1 s 1, 2

Student loan credit, Minn. Law 2021 1Sp c 14 art 1 s 12

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

Working family credit

Appropriations for, Minn. Law 2021 1Sp c 7 art 16 s 2

Generally, Minn. Law 2021 1Sp c 14 art 1 s 10