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Minnesota Legislature

Office of the Revisor of Statutes

2019 Minnesota Statutes Index (topics)

INCOME

Adjusted gross income

Municipal housing programs, Minn. Statutes 2019 462C.02, 2019 462C.03

Rental housing, interest reduction assistance, Minn. Statutes 2019 469.012

Aggregate annual income, low-income housing, Minn. Statutes 2019 469.019

Child support, see Income under CHILD SUPPORT

Community land trusts, families, income restrictions, Minn. Statutes 2019 273.11

Countable income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2019 256J.08

Definitions

Child care programs, Minn. Statutes 2019 119B.011

General Assistance Act, Minn. Statutes 2019 256D.02

Hospitals and community services for developmentally disabled persons, Minn. Statutes 2019 252.27

Income and franchise taxes, Minn. Statutes 2019 290.01, 2019 290.0674, 2019 290.0802

Lawful gambling and gambling devices, Minn. Statutes 2019 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2019 256J.08

MinnesotaCare, Minn. Statutes 2019 256L.01

Municipal housing programs, Minn. Statutes 2019 462C.02

Property Tax Refund Act, Minn. Statutes 2019 290A.03

Savings Association Act, Minn. Statutes 2019 51A.02

Supplemental Aid Act, Minn. Statutes 2019 256D.35

Uniform Interstate Family Support Act, Minn. Statutes 2019 518C.101

Uniform Principal and Income Act, Minn. Statutes 2019 501C.1103

Discharge of indebtedness income

Corporations, subtractions from federal taxable income, Minn. Statutes 2019 290.0134

Individuals, subtractions from federal taxable income, Minn. Statutes 2019 290.0132

Students, subtractions from federal taxable income, Minn. Statutes 2019 290.0132

Exclusions, Property Tax Refund Act, Minn. Statutes 2019 290A.03

Federal adjusted gross income, Minn. Statutes 2019 290A.03, 2019 356.62

Gross earned income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2019 256J.08

Gross family income, community health clinics, enrollment limitations, Minn. Statutes 2019 62Q.22

Gross income

Allocation to state, income and franchise taxes, Minn. Statutes 2019 290.17

Definitions, Minn. Statutes 2019 256D.35, 2019 256J.08, 2019 290.01

Disclosure, unemployment insurance claimants, Minn. Statutes 2019 270B.14

Minnesota education credit, limitations, Minn. Statutes 2019 290.0674

Partnerships, Minn. Statutes 2019 290.311

Public retirement plans, employee contribution pickups, tax treatment, Minn. Statutes 2019 356.62

Self-employed persons, Minn. Statutes 2019 256J.08

Gross individual income, definitions, MinnesotaCare, Minn. Statutes 2019 256L.01

Gross receipts, sales and use taxes, Minn. Statutes 2019 297A.665, 2019 297A.73

Homesteads

Homestead declarations, Minn. Statutes 2019 273.1315

Improvements made before 2003, valuation exclusion, Minn. Statutes 2019 273.11

Lease-purchase programs, occupants, Minn. Statutes 2019 273.124

Household income

Property Tax Refund Act, Minn. Statutes 2019 290A.03, 2019 290A.05

Senior citizens' property tax deferral program, Minn. Statutes 2019 290B.03, 2019 290B.04

Human services recipients, personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2019 277.20, 2019 277.21

In-kind income

Definitions, Minn. Statutes 2019 256D.35, 2019 256J.08

MFIP, income, exclusions, Minn. Statutes 2019 256J.21

Limited equity cooperatives, members, income restrictions, Minn. Statutes 2019 273.11

Loss of income, hazardous substances releases, liability, Minn. Statutes 2019 115B.05

Lump-sum income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2019 256J.08

Medical assistance, see Income under MEDICAL ASSISTANCE

MFIP participants, see Income under MINNESOTA FAMILY INVESTMENT PROGRAM (MFIP)

MinnesotaCare, see Income under MINNESOTACARE

Net income

Definitions

Income and franchise taxes, Minn. Statutes 2019 290.01

Savings Association Act, Minn. Statutes 2019 51A.02

Supplemental Aid Act, Minn. Statutes 2019 256D.35

Foreign corporations, Minn. Statutes 2019 290.17

Nondeductible items, corporations, Minn. Statutes 2019 290.10

Taxable net income, defined, Minn. Statutes 2019 290.01

Nonrecurring income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2019 256J.08

Passive investment income, S corporations, franchise taxes, Minn. Statutes 2019 290.9729

Proof, telephone assistance plan, Minn. Statutes 2019 237.70

Recurring income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2019 256J.08

Self-employed persons, Minn. Statutes 2019 256J.08, 2019 256J.37

Spousal maintenance, see Income under SPOUSAL MAINTENANCE

Tax-exempt income, interest and expenses related to, corporations, subtractions from federal taxable income, Minn. Statutes 2019 290.0134

Taxable income, defined, Minn. Statutes 2019 290.01, 2019 290.9727 to 2019 290.9729

Taxes on, see INCOME AND FRANCHISE TAXES

Unearned income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2019 256J.08

Uniform Principal and Income Act, Minn. Statutes 2019 501C.1101 to 2019 501C.1118