Minnesota Legislature
Minnesota Session Laws 2014 to 2023 Index (topics)
INCOME AND FRANCHISE TAXES
"Angel investment credit," revisor's correction, Minn. Laws 2020 c 83 art 1 s 21, 22
"Angel investment credit," Minn. Laws 2019 1Sp c 6 art 2 s 1-7, 26, 2019 1Sp c 12 s 2
"Angel investment credit," Minn. Laws 2014 c 150 art 1 s 1-6, 2014 c 308 art 4 s 1-3
Additions and subtractions from federal taxable income, recodification, Minn. Laws 2016 c 158 art 3 s 1-33
Additions to income, Minn. Laws 2014 c 150 art 1 s 10, 2014 c 308 art 4 s 11
Adjusted gross income, Minn. Laws 2019 1Sp c 6 art 1 s 12
Adjustments, onetime refundable tax credit, Minn. Laws 2023 c 64 art 1 s 49
Alternative minimum tax, definitions, Minn. Laws 2023 c 1 s 18, 2023 c 64 art 1 s 42, 43
Alternative minimum tax, definitions, Minn. Laws 2017 c 40 art 1 s 100, 2017 1Sp c 1 art 1 s 29
Alternative minimum tax, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 160
Corporations, Minn. Laws 2019 1Sp c 6 art 1 s 53
Definitions, Minn. Laws 2019 1Sp c 6 art 1 s 50, 52
Individuals, estates, and trusts, Minn. Laws 2019 1Sp c 6 art 1 s 51, 53
Alternative minimum tax, Minn. Laws 2014 c 150 art 1 s 21, 2014 c 308 art 4 s 15
Armed forces members, military service credit, revisor's correction, Minn. Laws 2023 c 25 s 157
Border city new industry credit, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 187, 190
Border city zones, credits, Minn. Laws 2019 1Sp c 6 art 5 s 4
Collection, federal conformity, Minn. Laws 2017 c 1 s 10
Composite income tax, Minn. Laws 2021 1Sp c 14 art 3 s 1
Composite returns, Minn. Laws 2023 c 64 art 1 s 12, 13, 16
Computation of tax, formulas, Minn. Laws 2021 1Sp c 14 art 3 s 4
Computation of tax, formulas, Minn. Laws 2017 1Sp c 1 art 1 s 13, 14
Conforming changes, Minn. Laws 2023 c 1 s 15
Contested cases, Minnesota education credit, Minn. Laws 2023 c 55 art 1 s 31
Corporations, apportionment of net income, sales factor, Minn. Laws 2014 c 308 art 11 s 4
Corporations, pass-through entities, Minn. Laws 2021 1Sp c 14 art 3 s 1-8
Additions and subtractions from income, Minn. Laws 2023 c 64 art 1 s 28
Deferred foreign income, Minn. Laws 2023 c 64 art 1 s 28, 29, 53
Pass-through entities, Minn. Laws 2023 c 64 art 1 s 14, 16, 32
Taxes paid to other states, credits, Minn. Laws 2023 c 64 art 16 s 2
Temporary additions and subtractions to income, Minn. Laws 2023 c 1 s 22
Deferred foreign income, identification, Minn. Laws 2019 1Sp c 6 art 1 s 11
Global intangible low-taxed income, subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 32
Interest expenses, computation, Minn. Laws 2019 1Sp c 6 art 1 s 58
Sales factor, determination, Minn. Laws 2019 1Sp c 6 art 2 s 21
Credits, beginning farmer tax credits, Minn. Laws 2022 c 95 art 1 s 1
Credits, economic development incentive programs, evaluation, Minn. Laws 2015 c 77 art 2 s 2
Credits, stillborn child credit, Minn. Laws 2016 c 189 art 14 s 1
"Angel investment credit," Minn. Laws 2023 c 64 art 1 s 6, 7, 51
Beginning farmer tax credits, Minn. Laws 2023 c 64 art 1 s 1-5
Child tax credit, Minn. Laws 2023 c 64 art 1 s 34
Day care expenses, children, Minn. Laws 2023 c 64 art 1 s 35
Education credit, Minn. Laws 2023 c 64 art 1 s 37
Film production tax credit, Minn. Laws 2023 c 64 art 1 s 8-10, 33
Franchise taxes, research credit, revisor's correction, Minn. Laws 2023 c 25 s 159
Historic structure rehabilitation tax credit, Minn. Laws 2023 c 64 art 1 s 39, 50, 51
Manufactured home park sales, Minn. Laws 2023 c 64 art 1 s 40
Generally, Minn. Laws 2023 c 64 art 1 s 38
Revisor's correction, Minn. Laws 2023 c 25 s 157
Onetime refundable tax credit, Minn. Laws 2023 c 64 art 1 s 49
Outreach programs, Minn. Laws 2023 c 64 art 7 s 30
Pass-through entities tax credit, Minn. Laws 2023 c 64 art 1 s 32
Political contributions, Minn. Laws 2023 c 64 art 1 s 31
Renters credit, Minn. Laws 2023 c 64 art 7 s 9
Short line railroad infrastructure modernization tax credit, Minn. Laws 2023 c 64 art 1 s 41, 48
Small business investment tax credit, Minn. Laws 2023 c 64 art 1 s 6, 7, 51
Sustainable aviation fuel, Minn. Laws 2023 c 68 art 3 s 21
Taxes paid to other states or Canada, Minn. Laws 2023 c 64 art 16 s 2
Working family credit, Minn. Laws 2023 c 64 art 1 s 36
Film production tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 3, 9, 14
Historic structure rehabilitation tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 11
Minnesota housing tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 13, 15
Pass-through entity tax credit, Minn. Laws 2021 1Sp c 14 art 3 s 6
Small business investment tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 1, 2
Student loan credit, Minn. Laws 2021 1Sp c 14 art 1 s 12
Historic structure rehabilitation tax credit, Minn. Laws 2019 1Sp c 6 art 1 s 43-46
Long-term care insurance credit, Minn. Laws 2019 1Sp c 6 art 1 s 40
Marriage penalty credit, Minn. Laws 2019 1Sp c 6 art 1 s 42
Minnesota college savings plan credit, Minn. Laws 2019 1Sp c 6 art 1 s 47, 48
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
"Angel investment credit," Minn. Laws 2014 c 150 art 1 s 1-6, 2014 c 308 art 4 s 1-3
Dependent care credit, Minn. Laws 2014 c 150 art 1 s 15-17
Greater Minnesota internship program credit, Minn. Laws 2014 c 308 art 4 s 4-6
Marriage penalty credit, Minn. Laws 2014 c 150 art 1 s 20
Reading credit, learning-disabled children, Minn. Laws 2014 c 308 art 4 s 22
Working family credit, Minn. Laws 2014 c 150 art 1 s 18, 19
Damages received, sexual harassment or abuse, subtraction, Minn. Laws 2023 c 64 art 1 s 27
Decedents estates, additions to income, federal special deductions, Minn. Laws 2019 1Sp c 6 art 1 s 23
Additions to income, federal special deductions, Minn. Laws 2023 c 64 art 1 s 53
Net investment income tax, Minn. Laws 2023 c 64 art 1 s 30
Temporary additions and subtractions to income, Minn. Laws 2023 c 1 s 22
Deductions, net operating losses, revisor's correction, Minn. Laws 2018 c 182 art 1 s 76
Business interest deductions, Minn. Laws 2023 c 1 s 8, 10, 13, 14
Carryover and carryback, net operating losses, Minn. Laws 2023 c 1 s 9, 11, 12, 19
Casualty loss deduction, 2021 special rule, Minn. Laws 2023 c 1 s 26
Charitable contributions, Minn. Laws 2023 c 1 s 24
Conforming changes, Minn. Laws 2023 c 63 art 2 s 7, 8
Dependent persons, Minn. Laws 2023 c 1 s 7
Dividends received, Minn. Laws 2023 c 64 art 1 s 45-47
Limitations, Minn. Laws 2023 c 64 art 1 s 19
Net operating losses, Minn. Laws 2023 c 1 s 9, 11, 2023 c 64 art 1 s 44
2021 special rule, Minn. Laws 2023 c 1 s 26
Generally, Minn. Laws 2023 c 64 art 1 s 19, 20
Losses, Minn. Laws 2021 1Sp c 14 art 1 s 7
Special limited adjustment, Minn. Laws 2021 1Sp c 14 art 12 s 14
Blind taxpayers, Minn. Laws 2019 1Sp c 6 art 1 s 17
Charitable contributions, Minn. Laws 2019 1Sp c 6 art 1 s 25
Cost of living adjustment, Minn. Laws 2019 1Sp c 6 art 1 s 17
Dependent persons, Minn. Laws 2019 1Sp c 6 art 1 s 17
Dividends received, Minn. Laws 2019 1Sp c 6 art 1 s 57, 2019 1Sp c 6 art 2 s 22
Generally, Minn. Laws 2019 1Sp c 6 art 1 s 26
Itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 13
Limitations, Minn. Laws 2019 1Sp c 6 art 1 s 17
Nondeductible items, Minn. Laws 2019 1Sp c 6 art 1 s 74
Persons 65 and older, Minn. Laws 2019 1Sp c 6 art 1 s 17
Special limited adjustment, Minn. Laws 2019 1Sp c 6 art 1 s 61
Standard deduction, Minn. Laws 2019 1Sp c 6 art 1 s 17
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, partnerships, Minn. Laws 2021 1Sp c 14 art 2 s 8
Definitions, revisor's correction, Minn. Laws 2018 c 182 art 1 s 72
Alternative minimum tax, Minn. Laws 2023 c 1 s 18
Marriage penalty credit, Minn. Laws 2023 c 1 s 17
Military service credit, adjusted gross income, revisor's correction, Minn. Laws 2023 c 25 s 158
Minnesota education credit, Minn. Laws 2023 c 64 art 1 s 37
Renters credit, Minn. Laws 2023 c 64 art 7 s 9
Alternative minimum tax, Minn. Laws 2019 1Sp c 6 art 1 s 50, 52
Dependency exemption allocation, Minn. Laws 2019 1Sp c 6 art 1 s 15
Generally, Minn. Laws 2019 1Sp c 6 art 1 s 9-14, 2019 1Sp c 6 art 2 s 10, 11
Itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16
Revenue Recapture Act, Minn. Laws 2019 1Sp c 6 art 1 s 1
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, revisor's correction, Minn. Laws 2018 c 182 art 1 s 73
2021 special rule, Minn. Laws 2023 c 1 s 25
Generally, Minn. Laws 2023 c 64 art 1 s 35
Dependent care credit, Minn. Laws 2019 1Sp c 6 art 1 s 38
Dependent care credit, Minn. Laws 2017 1Sp c 1 art 1 s 18, 19, 44
Dependent care credit, Minn. Laws 2014 c 150 art 1 s 15-17
Dependent children, dependency exemptions, child custody, Minn. Laws 2015 c 30 art 1 s 10
Depreciation, Minn. Laws 2020 5Sp c 3 art 7 s 1-3, 2021 1Sp c 14 art 1 s 17
Depreciation, Minn. Laws 2020 5Sp c 3 art 7 s 1-3
Earned income tax credit, dependent care credit, allocation, revisor's correction, Minn. Laws 2023 c 25 s 155
Easy enrollment health insurance outreach program checkoff, Minn. Laws 2023 c 70 art 16 s 17
Education credit, revisor's correction, Minn. Laws 2019 c 50 art 1 s 91
Education credit, Minn. Laws 2023 c 70 art 20 s 2
Education credit, Minn. Laws 2021 1Sp c 7 art 16 s 2
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
Exceptions, dependent exemption, revisor's correction, Minn. Laws 2020 c 83 art 1 s 73
Exclusions from income, airline payment amount rollovers to IRAs, Minn. Laws 2015 c 1 s 12
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
Exemptions, nursing facility workforce incentive grant program, Minn. Laws 2023 c 74 s 1
Dependency exemption allocation, adjustments, Minn. Laws 2019 1Sp c 6 art 1 s 15, 27
Exempt entities subject to tax under Internal Revenue Code, Minn. Laws 2019 1Sp c 6 art 1 s 35, 2019 1Sp c 6 art 2 s 15
Federal adjusted gross income, partnerships, Minn. Laws 2021 1Sp c 14 art 2 s 8, 9
Additions to, Minn. Laws 2019 1Sp c 6 art 1 s 19, 20
Conforming changes, Minn. Laws 2019 1Sp c 6 art 1 s 6, 7, 18, 19, 24, 28, 34, 41, 49, 69-71
Effective date, Minn. Laws 2019 1Sp c 6 art 1 s 12
Subtractions from, Minn. Laws 2019 1Sp c 6 art 1 s 24-30, 74
Federal conformity, Minn. Laws 2023 c 1 s , 2023 c 64 art 2 s 1-8
Federal conformity, Minn. Laws 2015 c 1 s 1-5
Federal conformity, Minn. Laws 2014 c 150 art 1 s 7-23, 2014 c 308 art 4 s 10-13, 15, 16
Changes, notice to Revenue Department, Minn. Laws 2019 1Sp c 6 art 13 s 1
Unemployment insurance benefit applicants, tax liability, Minn. Laws 2019 1Sp c 7 art 8 s 5
Federal laws, effective dates, Minn. Laws 2019 1Sp c 6 art 1 s 14
Federal laws, tax conformity, Minn. Laws 2021 1Sp c 14 art 1 s 4, 5
Federal taxable income, subtractions from, Minn. Laws 2019 1Sp c 6 art 1 s 74, 2019 1Sp c 6 art 2 s 12-14
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
Film production tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 3, 9, 14
Financial asset securitization investment trusts, repealed, Minn. Laws 2017 1Sp c 1 art 17 s 5
Foreign income, deferred foreign income, Minn. Laws 2023 c 64 art 1 s 25, 53
Definition, Minn. Laws 2019 1Sp c 6 art 1 s 11
Subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 29, 33
Foreign-derived intangible income, Minn. Laws 2019 1Sp c 6 art 1 s 22
Global intangible low-taxed income, subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 30-32
Foreign-derived intangible income, Minn. Laws 2023 c 64 art 1 s 21
Franchise taxes, credits, research credit, Minn. Laws 2017 1Sp c 1 art 1 s 23
Franchise taxes, imposition of tax, Minn. Laws 2019 1Sp c 6 art 1 s 54
Franchise taxes, research credit limitation, revisor's correction, Minn. Laws 2023 c 25 s 159
Global intangible low-taxed income, Minn. Laws 2023 c 64 art 1 s 53
Greater Minnesota internship program credit, Minn. Laws 2014 c 308 art 4 s 4-6
Gross income, allocation to state, Minn. Laws 2019 1Sp c 6 art 1 s 56
Gross income, allocation to state, Minn. Laws 2017 1Sp c 1 art 13 s 11
Additions to, Minn. Laws 2023 c 1 s 22, 23, 2023 c 64 art 1 s 21
Adjusted gross income, defined, Minn. Laws 2023 c 64 art 1 s 17
Alternative minimum taxable income, computation, Minn. Laws 2023 c 64 art 1 s 42, 43
Definitions, Minn. Laws 2023 c 64 art 1 s 16, 17, 53
Earned income, defined, Minn. Laws 2023 c 1 s 6
Net income, defined, Minn. Laws 2023 c 1 s 4
Subtractions from, Minn. Laws 2023 c 1 s 22, 23, 2023 c 64 art 1 s 22-27, 29, 52
Additions to income, Minn. Laws 2014 c 150 art 1 s 10, 2014 c 308 art 4 s 11
Alternative minimum tax, Minn. Laws 2014 c 150 art 1 s 21, 2014 c 308 art 4 s 15
Credits, see same under this topic
Internal Revenue Code, update, Minn. Laws 2014 c 150 art 1 s 7, 13, 2014 c 308 art 4 s 9, 13
Part-year residents, rates, Minn. Laws 2014 c 150 art 1 s 14
Reading credit, learning-disabled children, Minn. Laws 2014 c 308 art 4 s 22
State itemized deduction, Minn. Laws 2014 c 150 art 1 s 12
Subtractions from income, Minn. Laws 2014 c 150 art 1 s 11, 2014 c 308 art 4 s 12
Internal Revenue Code, update, Minn. Laws 2014 c 150 art 1 s 22, 2014 c 308 art 4 s 16
Underpayments, collection, Minn. Laws 2014 c 150 art 1 s 23
Individuals, dependent exemption, Minn. Laws 2021 1Sp c 14 art 12 s 3
Itemized deductions, Minn. Laws 2023 c 64 art 1 s 18
Net investment income tax, Minn. Laws 2023 c 64 art 1 s 30
Net operating losses, deductions, Minn. Laws 2023 c 1 s 9, 11
2021 special rule, Minn. Laws 2023 c 1 s 26
Generally, Minn. Laws 2023 c 64 art 1 s 20
Temporary additions and subtractions to income, Minn. Laws 2023 c 1 s 22
Interest, delinquent balances, reciprocity with Wisconsin, Minn. Laws 2017 1Sp c 1 art 1 s 28
Corporation expenses, computation, Minn. Laws 2019 1Sp c 6 art 1 s 58
Itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16
Internal Revenue Code update, Minn. Laws 2014 c 150 art 1 s 7, 13, 2014 c 308 art 4 s 9, 13
Itemized deductions, individuals, estates, and trusts, allowances, computation, Minn. Laws 2023 c 64 art 1 s 18
Itemized deductions, individuals, estates, and trusts, allowances, computation, Minn. Laws 2021 1Sp c 14 art 1 s 7
Itemized deductions, individuals, estates, and trusts
Allowances, computation, Minn. Laws 2019 1Sp c 6 art 1 s 16
Subtractions from federal taxable income, Minn. Laws 2019 1Sp c 6 art 1 s 26
Job opportunity building zones, jobs credit, working family credit, offset, deleted, Minn. Laws 2023 c 25 s 156
Joint returns, payment, liability, Minn. Laws 2019 1Sp c 6 art 2 s 9
Long-term care insurance credit, Minn. Laws 2019 1Sp c 6 art 1 s 40
Long-term care insurance credit, Minn. Laws 2017 1Sp c 1 art 13 s 9
Long-term services and supports workforce incentive grants, subtraction from income, Minn. Laws 2023 c 61 art 1 s 10
Low-income housing tax credits, allocation to cities and counties, Minn. Laws 2019 1Sp c 1 art 6 s 24
Low-income housing tax credits, allocation to cities and counties, Minn. Laws 2018 c 214 art 3 s 1
Marriage penalty credit, Minn. Laws 2019 1Sp c 6 art 1 s 42
Marriage penalty credit, Minn. Laws 2014 c 150 art 1 s 20
Married persons, marital status determination, Minn. Laws 2019 1Sp c 6 art 1 s 8
Medical cannabis manufacturers, disallowed federal expenses, subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 53, 2019 1Sp c 6 art 2 s 13, 14
Military pensions, subtraction from federal income tax, Minn. Laws 2016 c 189 art 13 s 57
Military service credit, revisor's correction, Minn. Laws 2023 c 25 s 157
Military service credit, revisor's correction, Minn. Laws 2019 c 50 art 1 s 92
Minnesota college savings plan credit, Minn. Laws 2017 1Sp c 1 art 1 s 25
Minnesota college savings plan
Generally, Minn. Laws 2019 1Sp c 6 art 1 s 37, 47, 48, 2019 1Sp c 6 art 2 s 19
Revisor's correction, Minn. Laws 2019 c 50 art 1 s 90, 93
Distributions, additions to income, Minn. Laws 2019 1Sp c 6 art 1 s 20
Minnesota education credit, generally, Minn. Laws 2017 1Sp c 1 art 1 s 21, 22
Minnesota education credit, Minn. Laws 2023 c 64 art 1 s 37
Minnesota housing tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 13, 15
Allocation to state, Minn. Laws 2019 1Sp c 6 art 1 s 56
2017 calculation, Minn. Laws 2019 1Sp c 6 art 1 s 72
Net income, Minn. Laws 2014 c 150 art 1 s 9, 2014 c 308 art 4 s 10
Net operating losses, carryover, applications, Minn. Laws 2023 c 64 art 1 s 44
Net operating losses, carryover, applications, Minn. Laws 2019 1Sp c 6 art 1 s 55
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
Nonresident individuals, dependent care credit, allocation, revisor's correction, Minn. Laws 2023 c 25 s 155
Nonresidents, reciprocity, Minn. Laws 2014 c 308 art 4 s 14
Overpayment, nonresident withholding tax, Minn. Laws 2023 c 64 art 16 s 1
Part-year resident individuals, Minnesota college savings plan credit, allocation, Minn. Laws 2017 1Sp c 1 art 1 s 25
Part-year resident individuals
Child tax credit, allocation, Minn. Laws 2023 c 64 art 1 s 34
Dependent care credit, allocation, revisor's correction, Minn. Laws 2023 c 25 s 155
Net investment income tax, Minn. Laws 2023 c 64 art 1 s 30
Renters credit, Minn. Laws 2023 c 64 art 7 s 9
Part-year residents, rates, Minn. Laws 2014 c 150 art 1 s 14
Partnerships, nonresident partners, composite returns, Minn. Laws 2014 c 150 art 1 s 8
Pass-through entities, Minn. Laws 2023 c 64 art 1 s 14-16, 32
Research credit, limitation, revisor's correction, Minn. Laws 2023 c 25 s 159
Returns, nonresident partners, composite returns, Minn. Laws 2023 c 1 s 2, 2023 c 64 art 1 s 13
Withholding (taxes), overpayment, Minn. Laws 2023 c 64 art 16 s 1
Audits, Minn. Laws 2021 1Sp c 14 art 2 s 9
Conforming changes, Minn. Laws 2021 1Sp c 14 art 2 s 1-7, 10-15
Definitions, Minn. Laws 2021 1Sp c 14 art 2 s 8
Income, Minn. Laws 2021 1Sp c 14 art 12 s 1
Pass-through entities, Minn. Laws 2021 1Sp c 14 art 3 s 1-8
Reporting and payment requirements, Minn. Laws 2021 1Sp c 14 art 2 s 9
State representatives, Minn. Laws 2021 1Sp c 14 art 2 s 9
Withholding (taxes), nonresident partners, Minn. Laws 2021 1Sp c 14 art 3 s 7
Nonresident partners, installment sale gains, recognition, Minn. Laws 2019 1Sp c 6 art 12 s 1
Returns, nonresident partners, composite returns, Minn. Laws 2019 1Sp c 6 art 1 s 5
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
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
Pass-through entities, Minn. Laws 2021 1Sp c 14 art 3 s 1-8
Pass-through entity taxes, Minn. Laws 2023 c 1 s 3, 2023 c 64 art 1 s 32
Payment, nonresident contractors, cash surety or bond, Minn. Laws 2023 c 64 art 16 s 4
Payment, taxes paid or accrued within taxable year, itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16
Payment, taxes paid to other states or Canada, credits, Minn. Laws 2021 1Sp c 14 art 3 s 5
Penalties (monetary), waiver, Minn. Laws 2019 1Sp c 6 art 2 s 25
Political contribution refund, Minn. Laws 2015 c 77 art 2 s 82
Qualified business income, deductions from federal taxes, additions to income, Minn. Laws 2019 1Sp c 6 art 1 s 21
Qualified retirement benefits, income, subtractions, Minn. Laws 2023 c 64 art 1 s 26
Inflation adjustments, tax brackets, Minn. Laws 2019 1Sp c 6 art 1 s 36, 2019 1Sp c 6 art 12 s 3
Schedules, Minn. Laws 2019 1Sp c 6 art 12 s 2
Reading credit, learning-disabled children, Minn. Laws 2014 c 308 art 4 s 22
Reciprocity, revisor's correction, Minn. Laws 2018 c 182 art 1 s 75
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
Child tax credit, Minn. Laws 2023 c 64 art 1 s 34
Onetime refundable tax credit, Minn. Laws 2023 c 64 art 1 s 49
Renters credit, Minn. Laws 2023 c 64 art 7 s 9
Sustainable aviation fuel facilities, construction, supplies, and equipment, Minn. Laws 2023 c 68 art 3 s 26
Withholding overpayment, Minn. Laws 2023 c 64 art 16 s 1
Conforming changes, Minn. Laws 2023 c 64 art 7 s 2, 3, 7, 8, 24, 28, 29, 31
Generally, Minn. Laws 2023 c 64 art 7 s 9
Onetime increase, Minn. Laws 2023 c 64 art 4 s 30
Reports about, tax incidence biennial reports, Minn. Laws 2021 1Sp c 14 art 11 s 17
Research activities credit, limitation, revisor's correction, Minn. Laws 2023 c 25 s 159
Research activities credit, revisor's correction, Minn. Laws 2018 c 182 art 1 s 74
Research activities credit, Minn. Laws 2017 1Sp c 1 art 1 s 23, 2017 1Sp c 1 art 13 s 10
Returns, filing, Minn. Laws 2019 1Sp c 6 art 1 s 4
Checkoffs, Minn. Laws 2023 c 70 art 16 s 17
Composite returns, Minn. Laws 2023 c 64 art 1 s 12, 13, 16
Disclosure, Minn. Laws 2023 c 70 art 16 s 16
Filing modernization, Minn. Laws 2023 c 64 art 15 s 24
Free filing report, Minn. Laws 2023 c 64 art 15 s 23
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, nonresident taxpayers, installment sale gains, recognition, Minn. Laws 2019 1Sp c 6 art 12 s 1
Research credit, limitation, revisor's correction, Minn. Laws 2023 c 25 s 159
Withholding (taxes), overpayment, Minn. Laws 2023 c 64 art 16 s 1
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
Schedules and tables, tax rates, Minn. Laws 2019 1Sp c 6 art 2 s 16
Seasonal employers, withholding returns, Minn. Laws 2014 c 308 art 11 s 3
Small business health care tax credit, expanded access to, Minn. Laws 2015 c 71 art 12 s 7
Small business investment tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 1, 2
Small business investment tax credit, Minn. Laws 2019 1Sp c 6 art 2 s 1-7, 26, 2019 1Sp c 12 s 2
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
Small business investment tax credit
Credit allowed, Minn. Laws 2016 c 189 art 13 s 27
Qualified investors, Minn. Laws 2016 c 189 art 7 s 21
Qualified small business, Minn. Laws 2016 c 189 art 13 s 26
Revisor's corrections, Minn. Laws 2016 c 158 art 1 s 212
Sunset, Minn. Laws 2016 c 189 art 13 s 28
Small business investment tax credit, Minn. Laws 2014 c 150 art 1 s 1-6, 2014 c 308 art 4 s 1-3
Social security benefits, Minn. Laws 2023 c 64 art 1 s 24
State itemized deduction, Minn. Laws 2019 1Sp c 6 art 1 s 13
State itemized deduction, Minn. Laws 2014 c 150 art 1 s 12
Statutes of limitations, extension, Minn. Laws 2023 c 1 s 28
Stillborn child credit, Minn. Laws 2016 c 189 art 14 s 1
Student loan credit, Minn. Laws 2021 1Sp c 14 art 1 s 12
Student loan credit, Minn. Laws 2017 1Sp c 1 art 1 s 24
Subtractions from income, Minn. Laws 2014 c 150 art 1 s 11, 2014 c 308 art 4 s 12
Surviving spouses, Minn. Laws 2019 1Sp c 6 art 1 s 9
Tax liability, joint returns, Minn. Laws 2019 1Sp c 6 art 2 s 9
Taxpayers, miscellaneous deductions, revisor's correction, Minn. Laws 2022 c 55 art 1 s 140
Taxpayers, nonresidents, reciprocity, Minn. Laws 2017 1Sp c 1 art 1 s 28, 43
Taxpayers, special limited adjustment, deductions, Minn. Laws 2021 1Sp c 14 art 12 s 14
Assignment of refunds, procedures, Minn. Laws 2023 c 55 art 1 s 31
Personal casualty losses, 2021 special rule, Minn. Laws 2023 c 1 s 26
Taxpayer receipt, Minn. Laws 2023 c 64 art 15 s 10, 27
Employment-related expenses, unreimbursed expenses, Minn. Laws 2019 1Sp c 6 art 1 s 16
Global intangible low-taxed income, subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 30
Miscellaneous deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16
Personal casualty losses, itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16
Special limited adjustment, deductions, Minn. Laws 2019 1Sp c 6 art 1 s 61
Temporary reading credit, learning-disabled children, Minn. Laws 2014 c 308 art 4 s 22
Transportation fringe benefits, subtraction from federal income tax, repeal, Minn. Laws 2016 c 189 art 13 s 57
Transportation fringe benefits, subtraction from federal income tax, Minn. Laws 2021 1Sp c 14 art 1 s 8
Trusts, additions to income, federal special deductions, Minn. Laws 2019 1Sp c 6 art 1 s 23
Additions to income, federal special deductions, Minn. Laws 2023 c 64 art 1 s 53
Net investment income tax, Minn. Laws 2023 c 64 art 1 s 30
Temporary additions and subtractions to income, Minn. Laws 2023 c 1 s 22
Tuition savings plans, distributions, additions to income, Minn. Laws 2019 1Sp c 6 art 1 s 20
Unemployment compensation, subtraction, Minn. Laws 2023 c 64 art 1 s 52
Unitary businesses, net income, determination, Minn. Laws 2019 1Sp c 6 art 2 s 20
Unsession changes, Minn. Laws 2014 c 308 art 9 s 59-70, 94
Veterans, military service credit, revisor's correction, Minn. Laws 2023 c 25 s 157
Withholding (taxes), refunds, Minn. Laws 2023 c 64 art 16 s 1
Withholding returns, seasonal employers, Minn. Laws 2014 c 308 art 11 s 3
2021 special rule, Minn. Laws 2023 c 1 s 27
Appropriations for, Minn. Laws 2023 c 70 art 20 s 2
Definitions, Minn. Laws 2023 c 1 s 16
Generally, Minn. Laws 2023 c 64 art 1 s 36
Resident individuals, allocation, revisor's correction, Minn. Laws 2023 c 25 s 156
Appropriations for, Minn. Laws 2021 1Sp c 7 art 16 s 2
Generally, Minn. Laws 2021 1Sp c 14 art 1 s 10
Working family credit, Minn. Laws 2020 c 74 art 3 s 7, 8
Appropriations for, repeal, Minn. Laws 2019 1Sp c 6 art 2 s 8
Generally, Minn. Laws 2019 1Sp c 6 art 1 s 39, 2019 1Sp c 6 art 2 s 17
Federal conformity, Minn. Laws 2017 c 1 s 6
Generally, Minn. Laws 2017 1Sp c 1 art 1 s 20
Credit rates, Minn. Laws 2015 1Sp c 3 art 11 s 2
Expenditures, as TANF maintenance of effort, Minn. Laws 2015 c 71 art 14 s 2
Residency requirement, Minn. Laws 2015 1Sp c 3 art 11 s 1
Working family credit, Minn. Laws 2014 c 150 art 1 s 18, 19