INCOME AND FRANCHISE TAXES

Alternative minimum tax, definitions, technical correction, Minn. Law 2025 1Sp c 13 art 1 s 16

Corporations

Additions and subtractions from income, Minn. Law 2025 1Sp c 13 art 9 s 4

Temporary additions and subtractions to income, Minn. Law 2025 1Sp c 13 art 9 s 9

Credits

Beginning farmer tax credits, Minn. Law 2025 c 34 art 3 s 22

Education credit, assignments, repealed, Minn. Law 2025 1Sp c 13 art 1 s 20

Film production tax credit, Minn. Law 2025 1Sp c 13 art 9 s 1, 2025 1Sp c 13 art 11 s 6

Pass-through entities tax credit, revisor's correction, Minn. Law 2025 c 20 s 232

Research activities credit, limitations, Minn. Law 2025 1Sp c 13 art 1 s 10

Short line railroad infrastructure modernization tax credit, Minn. Law 2025 1Sp c 13 art 1 s 14, 15, 2025 1Sp c 13 art 9 s 8

Decedents estates, temporary additions and subtractions to income, Minn. Law 2025 1Sp c 13 art 9 s 9

Definitions

Alternative minimum tax, technical correction, Minn. Law 2025 1Sp c 13 art 1 s 16

Renters credit, Minn. Law 2025 1Sp c 13 art 9 s 5

Discharge of indebtedness income, corporations, individuals, additions to and subtractions from income, Minn. Law 2025 1Sp c 13 art 1 s 5

Film production tax credit, Minn. Law 2025 1Sp c 13 art 9 s 1, 2025 1Sp c 13 art 11 s 6

Franchise taxes, credits, research credit, limitations, Minn. Law 2025 1Sp c 13 art 1 s 10

Income

Additions to, Minn. Law 2025 1Sp c 13 art 9 s 9

Subtractions from, Minn. Law 2025 1Sp c 13 art 9 s 2, 3, 9

Individuals, temporary additions and subtractions to income, Minn. Law 2025 1Sp c 13 art 9 s 9

Information returns, filing, Minn. Law 2025 1Sp c 13 art 11 s 4

Minnesota education credit, assignment of refunds, repealed, Minn. Law 2025 1Sp c 13 art 1 s 20

Partnerships, research credit, limitations, Minn. Law 2025 1Sp c 13 art 1 s 10

Qualified retirement benefits, income, subtractions, Minn. Law 2025 1Sp c 13 art 9 s 3

Rates, schedules, revisor's correction, Minn. Law 2025 c 20 s 231

Refunds

Assignment, education credit, repealed, Minn. Law 2025 1Sp c 13 art 1 s 20

Minnesota education credit, assignments, repealed, Minn. Law 2025 1Sp c 13 art 1 s 20

Research activities credit, Minn. Law 2025 1Sp c 13 art 1 s 11, 12

Sustainable aviation fuel facilities, Minn. Law 2025 1Sp c 13 art 10 s 1 to 2025 1Sp c 13 art 10 s 4

Renters credit, Minn. Law 2025 1Sp c 13 art 9 s 5 to 2025 1Sp c 13 art 9 s 7

Research activities credit, limitations, Minn. Law 2025 1Sp c 13 art 1 s 10

Schedules and tables, tax rates, revisor's correction, Minn. Law 2025 c 20 s 231

Statutes of limitations, extension, Minn. Law 2025 1Sp c 13 art 11 s 7

Trusts, temporary additions and subtractions to income, Minn. Law 2025 1Sp c 13 art 9 s 9