2026 Minnesota Statutes

290.035 ADJUSTMENT FOR NET CFC TESTED INCOME AND SUBPART F INCOME.

For purposes of determining a United States shareholder's Net CFC tested income under section 951A of the Internal Revenue Code or subpart F income under section 951 of the Internal Revenue Code, the provisions of Public Law 119-21 relating to the permanent extension of the look-thru rule under section 70351 do not apply.

History:

2026 c 128 art 1 s 23