INCOME AND FRANCHISE TAXES

Alternative minimum tax, definitions, Minn. Laws 2017 c 40 art 1 s 100, 2017 1Sp c 1 art 1 s 29

Collection, federal conformity, Minn. Laws 2017 c 1 s 10

Computation of tax, formulas, Minn. Laws 2017 1Sp c 1 art 1 s 13, 14

Credits

Beginning farmer incentive credit, Minn. Laws 2017 1Sp c 1 art 1 s 1, 16

Day care expenses, children, Minn. Laws 2017 1Sp c 1 art 1 s 18, 19

Education credit, Minn. Laws 2017 1Sp c 1 art 1 s 21, 22

Historic structure rehabilitation tax credit, Minn. Laws 2017 1Sp c 4 art 2 s 37-40

Minnesota college savings plan credit, Minn. Laws 2017 1Sp c 1 art 1 s 25

Research activities credit, Minn. Laws 2017 1Sp c 1 art 1 s 23, 2017 1Sp c 1 art 13 s 10

Student loan credit, Minn. Laws 2017 1Sp c 1 art 1 s 24

Taxes paid to other states or Canada, Minn. Laws 2017 1Sp c 1 art 1 s 15

Teachers, master's degree in licensure field, Minn. Laws 2017 1Sp c 1 art 1 s 26

Young child credit, Minn. Laws 2017 1Sp c 1 art 1 s 18, 19

Deductions

Military service pensions, Minn. Laws 2017 1Sp c 1 art 17 s 1

Unitary businesses, Minn. Laws 2017 1Sp c 1 art 1 s 30

Definitions

Alternative minimum tax, Minn. Laws 2017 1Sp c 1 art 1 s 29

Generally, Minn. Laws 2017 c 1 s 2, 3, 2017 1Sp c 1 art 1 s 4, 5

Minnesota education credit, Minn. Laws 2017 1Sp c 1 art 1 s 22

Dependent care credit, Minn. Laws 2017 1Sp c 1 art 1 s 18, 19, 44

Education credit, Minn. Laws 2017 1Sp c 1 art 1 s 21, 22

Entertainment taxes, withholding, returns, filing, Minn. Laws 2017 1Sp c 1 art 16 s 24

Exempt interest, information returns, filing, Minn. Laws 2017 1Sp c 1 art 13 s 4

Exemptions, exempt entities subject to tax under Internal Revenue Code, Minn. Laws 2017 1Sp c 1 art 1 s 12

Federal taxable income

Additions to, Minn. Laws 2017 c 1 s 4, 5, 2017 1Sp c 1 art 1 s 6

Subtractions from, Minn. Laws 2017 1Sp c 1 art 1 s 7-10, 29

Fiduciary income taxes, payment, extensions, Minn. Laws 2017 1Sp c 1 art 1 s 3

Financial asset securitization investment trusts, repealed, Minn. Laws 2017 1Sp c 1 art 17 s 5

Franchise taxes, credits, research credit, Minn. Laws 2017 1Sp c 1 art 1 s 23

Gross income, allocation to state, Minn. Laws 2017 1Sp c 1 art 13 s 11

Interest, delinquent balances, reciprocity with Wisconsin, Minn. Laws 2017 1Sp c 1 art 1 s 28

Long-term care insurance credit, Minn. Laws 2017 1Sp c 1 art 13 s 9

Minnesota college savings plan credit, Minn. Laws 2017 1Sp c 1 art 1 s 25

Minnesota education credit, generally, Minn. Laws 2017 1Sp c 1 art 1 s 21, 22

Nongame wildlife checkoff, written notice from tax preparers, Minn. Laws 2017 1Sp c 1 art 22 s 3

Nonresident individuals, credits, allocation, Minn. Laws 2017 1Sp c 1 art 1 s 16, 17

Part-year resident individuals, Minnesota college savings plan credit, allocation, Minn. Laws 2017 1Sp c 1 art 1 s 25

Partnerships

Assessments, Minn. Laws 2017 1Sp c 1 art 13 s 7, 8

Nonresident partners, installment sale gains, recognition, Minn. Laws 2017 1Sp c 1 art 1 s 11

Research credit, Minn. Laws 2017 1Sp c 1 art 1 s 23

Returns

Due dates, Minn. Laws 2017 1Sp c 1 art 16 s 26

Filing, Minn. Laws 2017 1Sp c 1 art 16 s 24

Tax liability, Minn. Laws 2017 1Sp c 1 art 13 s 7, 12

Reciprocity, Minn. Laws 2017 1Sp c 1 art 1 s 28, 43

Refunds, denial, administrative review, Minn. Laws 2017 1Sp c 1 art 16 s 28

Research activities credit, Minn. Laws 2017 1Sp c 1 art 1 s 23, 2017 1Sp c 1 art 13 s 10

Returns

Amended returns, Minn. Laws 2017 c 1 s 9

Federal tax returns, Minn. Laws 2017 1Sp c 1 art 13 s 1

Filing, Minn. Laws 2017 1Sp c 1 art 13 s 2

Generally, Minn. Laws 2017 1Sp c 1 art 16 s 23

S corporations

Assessments, Minn. Laws 2017 1Sp c 1 art 13 s 8

Nonresident taxpayers, installment sale gains, recognition, Minn. Laws 2017 1Sp c 1 art 1 s 11

Research credit, Minn. Laws 2017 1Sp c 1 art 1 s 23

Withholding (taxes), returns, filing, Minn. Laws 2017 1Sp c 1 art 16 s 24

Small business investment tax credit

Effective date, Minn. Laws 2017 1Sp c 1 art 1 s 42

Expiration, Minn. Laws 2017 1Sp c 1 art 1 s 27

Student loan credit, Minn. Laws 2017 1Sp c 1 art 1 s 24

Taxpayers, nonresidents, reciprocity, Minn. Laws 2017 1Sp c 1 art 1 s 28, 43

Working family credit

Federal conformity, Minn. Laws 2017 c 1 s 6

Generally, Minn. Laws 2017 1Sp c 1 art 1 s 20