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Minnesota Statutes and Minnesota Rules Index (topics)

INCOME

Adjusted gross income

Municipal housing programs, Minn. Statutes 2013 462C.02, 2013 462C.03

Rental housing, interest reduction assistance, Minn. Statutes 2013 469.012

Aggregate annual income, low-income housing, Minn. Statutes 2013 469.019

Annual gross income, definition, restructure II program, Minn. Rules 1653.0021

Child support, see Income under CHILD SUPPORT

Community land trusts, families, income restrictions, Minn. Statutes 2013 273.11

Countable income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2013 256J.08

Definitions

Child care programs, Minn. Statutes 2013 119B.011

General Assistance Act, Minn. Statutes 2013 256D.02

Hospitals and community services for developmentally disabled persons, Minn. Statutes 2013 252.27

Income and franchise taxes, Minn. Statutes 2013 290.01, 2013 290.0802

Lawful gambling and gambling devices, Minn. Statutes 2013 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2013 256J.08

MinnesotaCare, Minn. Statutes 2013 256L.01

Municipal housing programs, Minn. Statutes 2013 462C.02

Property Tax Refund Act, Minn. Statutes 2013 290A.03

Savings Association Act, Minn. Statutes 2013 51A.02

Supplemental Aid Act, Minn. Statutes 2013 256D.35

Uniform Interstate Family Support Act, Minn. Statutes 2013 518C.101

Uniform Principal and Income Act, Minn. Statutes 2013 501B.61

Discharge of indebtedness income, corporations, individuals, additions to and subtractions from federal taxable income, Minn. Statutes 2013 290.01

Drinking water revolving fund, financial need, Minn. Rules 7380.0252 to 7380.0297

Exclusions

Income and franchise taxes, Minn. Statutes 2013 290.067

Property Tax Refund Act, Minn. Statutes 2013 290A.03

Extraterritorial income, corporations, additions to and subtractions from federal taxable income, Minn. Statutes 2013 290.01

Federal adjusted gross income, Minn. Statutes 2013 290A.03, 2013 356.62

Foreign source income, corporations, additions to and subtractions from federal taxable income, Minn. Statutes 2013 290.01

General assistance, Minn. Rules 9500.1200 to 9500.1272

Gross earned income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2013 256J.08

Gross family income, community health clinics, enrollment limitations, Minn. Statutes 2013 62Q.22

Gross income, computation, income and franchise taxes, Minn. Rules 8002.0200

Gross income

Allocation to state, income and franchise taxes, Minn. Statutes 2013 290.17

Definitions, Minn. Statutes 2013 256D.35, 2013 256J.08, 2013 290.01

Disclosure, unemployment insurance claimants, Minn. Statutes 2013 270B.14

Minnesota education credit, limitations, Minn. Statutes 2013 290.0674

Partnerships, Minn. Statutes 2013 290.311

Public retirement plans, employee contribution pickups, tax treatment, Minn. Statutes 2013 356.62

Self-employed persons, Minn. Statutes 2013 256J.08

Gross individual income, definitions, MinnesotaCare, Minn. Statutes 2013 256L.01

Gross receipts

Definitions, Minn. Statutes 2013 256J.08

Sales and use taxes, Minn. Statutes 2013 297A.665, 2013 297A.73

Homesteads

Homestead declarations, Minn. Statutes 2013 273.1315

Improvements made before 2003, valuation exclusion, Minn. Statutes 2013 273.11

Lease-purchase programs, occupants, Minn. Statutes 2013 273.124

Household income

Property Tax Refund Act, Minn. Statutes 2013 290A.03, 2013 290A.05

Senior citizens' property tax deferral program, Minn. Statutes 2013 290B.03, 2013 290B.04

Human services recipients, personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2013 277.20, 2013 277.21

In-kind income

Definitions, Minn. Statutes 2013 256D.35, 2013 256J.08

MFIP, income, exclusions, Minn. Statutes 2013 256J.21

Interest income, United States bonds, subtraction from federal taxable income, Minn. Rules 8002.0300

Limited equity cooperatives, members, income restrictions, Minn. Statutes 2013 273.11

Loss of income, hazardous substances releases, liability, Minn. Statutes 2013 115B.05

Low and moderate income, defined, Minn. Rules 4300.0100

Lump sum income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2013 256J.08

Medical assistance, see Income under MEDICAL ASSISTANCE

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

MFIP, see MINNESOTA FAMILY INVESTMENT PROGRAM (MFIP)

MinnesotaCare, eligibility, Minn. Rules 9506.0020, 9506.0040

MinnesotaCare, see Income under MINNESOTACARE

Net income

Definitions

Income and franchise taxes, Minn. Statutes 2013 290.01

Savings Association Act, Minn. Statutes 2013 51A.02

Supplemental Aid Act, Minn. Statutes 2013 256D.35

Foreign corporations, Minn. Statutes 2013 290.17

Nondeductible items, corporations, Minn. Statutes 2013 290.10

Taxable net income, defined, Minn. Statutes 2013 290.01

Nonrecurring income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2013 256J.08

Passive investment income, S corporations, franchise taxes, Minn. Statutes 2013 290.9729

Personal or professional service income, nonresidents, income and franchise taxes, Minn. Rules 8002.0200

Program income, defined, Minn. Rules 4300.0100

Proof, telephone assistance plan, Minn. Statutes 2013 237.70

Recurring income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2013 256J.08

Self-employed persons, Minn. Statutes 2013 256J.08, 2013 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 2013 290.01

Taxable income, defined, Minn. Statutes 2013 290.01, 2013 290.9727 to 2013 290.9729

Taxes on, see INCOME AND FRANCHISE TAXES

Telephone assistance plan, Minn. Rules 7817.0400

Unearned income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2013 256J.08

Unemployment compensation

Addition to federal taxable income, Minn. Statutes 2013 290.01

Defined as income, Minn. Statutes 2013 290.067

Uniform Principal and Income Act, Minn. Statutes 2013 501B.59 to 2013 501B.76

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