INCOME AND FRANCHISE TAXES

Cooperative associations, exemptions, conforming changes, Minn. Law 2024 c 96 art 2 s 7

Corporations

Cannabis licensees, disallowed federal expenses, subtractions from income, Minn. Law 2024 c 121 art 2 s 33

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

Credits

Child tax credit

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

Film production tax credit, Minn. Law 2024 c 120 art 2 s 5

Manufactured home park sales, conforming changes, Minn. Law 2024 c 96 art 2 s 6

Deductions

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

Blind taxpayers, Minn. Law 2024 c 76 s 2

Dependent persons, Minn. Law 2024 c 76 s 3

Net operating losses

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

Dependent care credit, revisor's correction, Minn. Law 2024 c 85 s 91

Film production tax credit, Minn. Law 2024 c 120 art 2 s 5

Individuals

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

Net operating losses, carryover, applications, effective date, Minn. Law 2024 c 82 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

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

Returns, disclosure, Minn. Law 2024 c 127 art 10 s 11, 12

Taxpayers, cannabis licensees, disallowed federal expenses, subtractions from income, Minn. Law 2024 c 121 art 2 s 32