1.1                          A bill for an act 
  1.2             relating to taxation; income tax; expanding the 
  1.3             marriage penalty credit; amending Minnesota Statutes 
  1.4             1999 Supplement, section 290.0675. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1999 Supplement, section 
  1.7   290.0675, is amended to read: 
  1.8      290.0675 [MARRIAGE PENALTY CREDIT.] 
  1.9      Subdivision 1.  [DEFINITIONS.] (a) For purposes of this 
  1.10  section the following terms have the meanings given. 
  1.11     (b) "~~Earned~~ Adjusted gross income" means ~~earned~~ adjusted 
  1.12  gross income as defined in section ~~32(c)(2)~~ 62(a) of the 
  1.13  Internal Revenue Code. 
  1.14     (c) "Taxable income" means net income as defined in section 
  1.15  290.01, subdivision 19. 
  1.16     (d) "~~Earned~~ Adjusted gross income of ~~lesser-earning~~ lower 
  1.17  income spouse" means the ~~earned~~ adjusted gross income of the 
  1.18  spouse with the lesser amount of ~~earned~~ adjusted gross income as 
  1.19  defined in paragraph (b) for the taxable year.  
  1.20     Subd. 2.  [CREDIT ALLOWED.] A married couple filing a joint 
  1.21  return is allowed a credit against the tax imposed under section 
  1.22  290.06.  
  1.23     The minimum taxable income for the married couple to be 
  1.24  eligible for the credit is $25,000, and the minimum ~~earned~~ 
  1.25  adjusted gross income in order for the couple to be eligible for 
  2.1   the credit is $14,000 for each spouse. 
  2.2      Subd. 3.  [CREDIT AMOUNT.] The credit amount is as shown in 
  2.3   the table in this subdivision, based on the couple's taxable 
  2.4   income for the tax year and on the ~~earned~~ adjusted gross income 
  2.5   of the ~~lesser-earning~~ lower income spouse. 
  2.6                                ~~Credit For~~          ~~Credit For~~
  2.7     ~~Earned Income of~~           ~~Taxable Income~~      ~~Taxable Income~~
  2.8     ~~Lesser Earning Spouse~~      ~~$25,000-$99,999~~     ~~$100,000-over~~
  2.9     ~~$14,000 - $14,999~~          ~~$9~~                  ~~$0~~    
  2.10    ~~$15,000 - $15,999~~          ~~$27~~                 ~~$0~~    
  2.11    ~~$16,000 - $16,999~~          ~~$44~~                 ~~$0~~    
  2.12    ~~$17,000 - $17,999~~          ~~$62~~                 ~~$0~~    
  2.13    ~~$18,000 - $18,999~~          ~~$79~~                 ~~$0~~    
  2.14    ~~$19,000 - $19,999~~          ~~$97~~                 ~~$0~~  
  2.15    ~~$20,000 - $20,999~~          ~~$114~~                ~~$0~~  
  2.16    ~~$21,000 - $21,999~~          ~~$132~~                ~~$0~~ 
  2.17    ~~$22,000 - $22,999~~          ~~$149~~                ~~$0~~
  2.18    ~~$23,000 - $23,999~~          ~~$162~~                ~~$0~~ 
  2.19    ~~$24,000 - $24,999~~          ~~$162~~                ~~$0~~   
  2.20    ~~$25,000 - $25,999~~          ~~$162~~                ~~$0~~  
  2.21    ~~$26,000 - $26,999~~          ~~$162~~                ~~$0~~   
  2.22    ~~$27,000 - $27,999~~          ~~$162~~                ~~$0~~
  2.23    ~~$28,000 - $28,999~~          ~~$162~~                ~~$9~~
  2.24    ~~$29,000 - $29,999~~          ~~$162~~                ~~$16~~
  2.25    ~~$30,000 - $30,999~~          ~~$162~~                ~~$24~~
  2.26    ~~$31,000 - $31,999~~          ~~$162~~                ~~$31~~
  2.27    ~~$32,000 - $32,999~~          ~~$162~~                ~~$39~~
  2.28    ~~$33,000 - $33,999~~          ~~$162~~                ~~$46~~
  2.29    ~~$34,000 - $34,999~~          ~~$162~~                ~~$54~~
  2.30    ~~$35,000 - $35,999~~          ~~$162~~                ~~$61~~
  2.31    ~~$36,000 - $36,999~~          ~~$162~~                ~~$69~~
  2.32    ~~$37,000 - $37,999~~          ~~$162~~                ~~$76~~
  2.33    ~~$38,000 - $38,999~~          ~~$162~~                ~~$84~~
  2.34    ~~$39,000 - $39,999~~          ~~$162~~                ~~$91~~
  2.35    ~~$40,000 - $40,999~~          ~~$162~~                ~~$99~~
  2.36    ~~$41,000 - $41,999~~          ~~$162~~                ~~$106~~
  3.1     ~~$42,000 - $42,999~~          ~~$162~~                ~~$114~~
  3.2     ~~$43,000 - $43,999~~          ~~$162~~                ~~$121~~
  3.3     ~~$44,000 - $44,999~~          ~~$162~~                ~~$129~~
  3.4     ~~$45,000 - $45,999~~          ~~$162~~                ~~$136~~
  3.5     ~~$46,000 - $46,999~~          ~~$162~~                ~~$144~~
  3.6     ~~$47,000 - $47,999~~          ~~$162~~                ~~$151~~
  3.7     ~~$48,000 - $48,999~~          ~~$162~~                ~~$159~~
  3.8     ~~$49,000 - $49,999~~          ~~$162~~                ~~$166~~
  3.9     ~~$50,000 - $50,999~~          ~~$162~~                ~~$174~~
  3.10    ~~$51,000 - $51,999~~          ~~$162~~                ~~$181~~
  3.11    ~~$52,000 - $52,999~~          ~~$162~~                ~~$189~~
  3.12    ~~$53,000 - $53,999~~          ~~$162~~                ~~$196~~
  3.13    ~~$54,000 - $54,999~~          ~~$162~~                ~~$204~~
  3.14    ~~$55,000 - $55,999~~          ~~$162~~                ~~$211~~
  3.15    ~~$56,000 - $56,999~~          ~~$162~~                ~~$219~~
  3.16    ~~$57,000 - $57,999~~          ~~$162~~                ~~$226~~
  3.17    ~~$58,000 - $58,999~~          ~~$162~~                ~~$234~~
  3.18    ~~$59,000 - $59,999~~          ~~$162~~                ~~$241~~
  3.19    ~~$60,000 - $60,999~~          ~~$162~~                ~~$249~~
  3.20    ~~$61,000 - $61,999~~          ~~$162~~                ~~$256~~
  3.21    ~~$62,000 and over~~           ~~$162~~                ~~$261~~
  3.22     Adjusted Gross Income of       
  3.23       Lower Income Spouse        Credit for Taxable Income 
  3.24                     but not         $25,460-   $101,846 
  3.25     at least       more than        $101,845   and over 
  3.26     $14,260         $15,275             $9         $0   
  3.27     $15,276         $16,295            $27         $0 
  3.28     $16,296         $17,315            $45         $0 
  3.29     $17,316         $18,330            $63         $0 
  3.30     $18,331         $19,350            $80         $0 
  3.31     $19,351         $20,370            $99         $0 
  3.32     $20,371         $21,385           $116         $0 
  3.33     $21,386         $22,405           $134         $0 
  3.34     $22,406         $23,425           $152         $0 
  3.35     $23,426         $24,445           $165         $0 
  3.36     $24,446         $25,460           $165         $0 
  4.1      $25,461         $26,480           $165         $0 
  4.2      $26,481         $27,500           $165         $0 
  4.3      $27,501         $28,515           $165         $0 
  4.4      $28,516         $29,535           $165         $9 
  4.5      $29,536         $30,555           $165        $16 
  4.6      $30,556         $31,570           $165        $24 
  4.7      $31,571         $32,590           $165        $32 
  4.8      $32,591         $33,610           $165        $40 
  4.9      $33,611         $34,625           $165        $47 
  4.10     $34,626         $35,645           $165        $55 
  4.11     $35,646         $36,665           $165        $62 
  4.12     $36,666         $37,680           $165        $70 
  4.13     $37,681         $38,700           $165        $77 
  4.14     $38,701         $39,720           $165        $86 
  4.15     $39,721         $40,740           $165        $93 
  4.16     $40,741         $41,755           $165       $101 
  4.17     $41,756         $42,775           $165       $108 
  4.18     $42,776         $43,795           $165       $116 
  4.19     $43,796         $44,810           $165       $123 
  4.20     $44,811         $45,830           $165       $131 
  4.21     $45,831         $46,850           $165       $139 
  4.22     $46,851         $47,865           $165       $147 
  4.23     $47,866         $48,885           $165       $154 
  4.24     $48,886         $49,905           $165       $162 
  4.25     $49,906         $50,920           $165       $169 
  4.26     $50,921         $51,940           $165       $177 
  4.27     $51,941         $52,960           $165       $184 
  4.28     $52,961         $53,980           $165       $192 
  4.29     $53,981         $54,995           $165       $200 
  4.30     $54,996         $56,015           $165       $208 
  4.31     $56,016         $57,035           $165       $215 
  4.32     $57,036         $58,050           $165       $223 
  4.33     $58,051         $59,070           $165       $230 
  4.34     $59,071         $60,090           $165       $238 
  4.35     $60,091         $61,105           $165       $245 
  4.36     $61,106         $62,125           $165       $254 
  5.1      $62,126         $63,145           $165       $261 
  5.2      $63,146 and over                  $165       $266 
  5.3      Subd. 4.  [NONRESIDENTS AND PART-YEAR RESIDENTS.] For a 
  5.4   nonresident or part year resident, the credit must be allocated 
  5.5   based on the percentage calculated under section 290.06, 
  5.6   subdivision 2c, paragraph (e). 
  5.7      Subd. 5.  [INFLATION ADJUSTMENT.] The dollar amount of 
  5.8   ~~earned~~ adjusted gross income of the ~~lesser-earning~~ lower income 
  5.9   spouse, taxable income, and marriage penalty credit in the table 
  5.10  in subdivision 3 must be adjusted for inflation.  The 
  5.11  commissioner shall adjust the amounts by the percentage 
  5.12  determined under section 290.06, subdivision 2d, for the taxable 
  5.13  year. 
  5.14     Sec. 2.  [EFFECTIVE DATE.] 
  5.15     Section 1 is effective for taxable years beginning after 
  5.16  December 31, 1999.