INCOME AND FRANCHISE TAXES

Adjustments, onetime refundable tax credit, Minn. Law 2023 c 64 art 1 s 49

Alternative minimum tax, definitions, Minn. Law 2023 c 1 s 18, 2023 c 64 art 1 s 42, 43

Armed forces members, military service credit, revisor's correction, Minn. Law 2023 c 25 s 157

Composite returns, Minn. Law 2023 c 64 art 1 s 12, 13, 16

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

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

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

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 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 2023 c 64 art 1 s 39, 50, 51

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

Military service

Generally, Minn. Law 2023 c 64 art 1 s 38

Revisor's correction, Minn. Law 2023 c 25 s 157

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

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 2023 c 64 art 1 s 6, 7, 51

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

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

Deductions

Armed service compensation, revisor's correction, Minn. Law 2024 c 85 s 89

Blind taxpayers, Minn. Law 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 2023 c 1 s 24

Conforming changes, Minn. Law 2023 c 63 art 2 s 7, 8

Dependent persons, Minn. Law 2023 c 1 s 7, 2024 c 76 s 3

Dividends received, Minn. Law 2023 c 64 art 1 s 45 to 2023 c 64 art 1 s 47

Limitations, Minn. Law 2023 c 64 art 1 s 19

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

Persons 65 and older, Minn. Law 2024 c 76 s 2

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 19, 20

Definitions

Alternative minimum tax, Minn. Law 2023 c 1 s 18

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

Dependent care credit

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 2024 c 85 s 91

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 2023 c 70 art 20 s 2

Exemptions, nursing facility workforce incentive grant program, Minn. Law 2023 c 74 s 1

Federal conformity, Minn. Law 2023 c 1, 2023 c 64 art 2 s 1 to 2023 c 64 art 2 s 8

Film production tax credit, Minn. Law 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, Minn. Law 2023 c 64 art 1 s 25, 53

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

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

Itemized deductions, individuals, estates, and trusts, allowances, computation, Minn. Law 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

Long-term services and supports workforce incentive grants, subtraction from income, Minn. Law 2023 c 61 art 1 s 10

Military service credit, revisor's correction, Minn. Law 2023 c 25 s 157

Minnesota education credit, Minn. Law 2023 c 64 art 1 s 37

Net operating losses, carryover, applications, Minn. Law 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

Pass-through entities, Minn. Law 2023 c 64 art 1 s 14 to 2023 c 64 art 1 s 16, 32

Research credit, limitation, revisor's correction, Minn. Law 2023 c 25 s 159

Returns, nonresident partners, composite returns, Minn. Law 2023 c 1 s 2, 2023 c 64 art 1 s 13

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, 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

Qualified retirement benefits, income, subtractions, Minn. Law 2023 c 64 art 1 s 26

Rebate, Minn. Law 2024 c 80 art 1 s 36

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

Research activities credit, limitation, revisor's correction, Minn. Law 2023 c 25 s 159

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

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

Social security benefits, Minn. Law 2023 c 64 art 1 s 24

Statutes of limitations, extension, Minn. Law 2023 c 1 s 28

Taxpayers

Assignment of refunds, procedures, Minn. Law 2023 c 55 art 1 s 31

Personal casualty losses, 2021 special rule, Minn. Law 2023 c 1 s 26

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

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

Unemployment compensation, subtraction, Minn. Law 2023 c 64 art 1 s 52

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

2021 special rule, Minn. Law 2023 c 1 s 27

Appropriations for, Minn. Law 2023 c 70 art 20 s 2

Definitions, Minn. Law 2023 c 1 s 16

Generally, Minn. Law 2023 c 64 art 1 s 36

Resident individuals, allocation, revisor's correction, Minn. Law 2023 c 25 s 156