Minnesota Legislature
Office of the Revisor of Statutes
Minnesota Session Laws 2005 to 2020 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
"Angel investment credit," Minn. Laws 2011 c 112 art 11 s 2-4
Additions and subtractions from federal taxable income, recodification, Minn. Laws 2016 c 158 art 3 s 1-33
Additions to income, exempt-interest dividends, Minn. Laws 2010 c 389 art 3 s 8
Additions to income, Minn. Laws 2014 c 150 art 1 s 10, 2014 c 308 art 4 s 11
Corporations, prescription drug benefits, subsidies for, Minn. Laws 2013 c 143 art 6 s 8
Prescription drug benefits, subsidies for, Minn. Laws 2013 c 143 art 6 s 8
Corporations, Minn. Laws 2011 c 8 s 4
Net operating losses, carrybacks, Minn. Laws 2011 c 112 art 6 s 1
Tuition and teacher expenses, Minn. Laws 2011 c 8 s 3
Discharge of indebtedness income, Minn. Laws 2009 c 88 art 1 s 5
Disregarded amount, Minn. Laws 2009 c 12 art 1 s 3
Motor vehicle sales taxes, Minn. Laws 2009 c 88 art 1 s 3
Unemployment compensation, Minn. Laws 2009 c 88 art 1 s 3
Fines and penalties deducted from federal income, Minn. Laws 2008 c 154 art 3 s 2, 4
Foreign operating corporations, dividends, Minn. Laws 2008 c 366 art 4 s 5
Adjusted gross income, Minn. Laws 2019 1Sp c 6 art 1 s 12
Adoption tax credit, information about, Northstar Care For Children, Minn. Laws 2013 c 108 art 17 s 15
Allocation of income, Minn. Laws 2006 c 259 art 1 s 4, 2006 c 283 s 2
Allocation to other states, unitary business principle, Minn. Laws 2013 c 143 art 6 s 28
Alternative minimum tax, definitions, Minn. Laws 2017 c 40 art 1 s 100, 2017 1Sp c 1 art 1 s 29
Alternative minimum tax, net operating losses, Minn. Laws 2011 c 112 art 6 s 4, 7
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
Alternative minimum tax, Minn. Laws 2013 c 143 art 6 s 21-24
Alternative minimum tax, Minn. Laws 2010 c 389 art 3 s 16, 17
Alternative minimum tax, Minn. Laws 2009 c 88 art 1 s 10
Charitable contributions, Minn. Laws 2008 c 366 art 4 s 12
Indexing for inflation, Minn. Laws 2008 c 154 art 11 s 16
Exemption, Minn. Laws 2006 c 259 art 1 s 3
Minerals taxes, alternative minimum tax credit for, repeal, Minn. Laws 2006 c 259 art 12 s 16, 2006 c 259 art 12 s 17
Alternative minimum taxable income, Minn. Laws 2005 1Sp c 3 art 3 s 11
Subtractions from income, Minn. Laws 2008 c 366 art 4 s 4
Angel investment credit, Minn. Laws 2013 c 143 art 6 s 1-3
Armed forces members, active service, Minn. Laws 2005 1Sp c 3 art 3 s 1, 6-9
Armed forces members, compensation
Subtractions from income, Minn. Laws 2008 c 154 art 11 s 11
Armed forces members, Minn. Laws 2011 c 112 art 1 s 2
Assessments, wages paid, changes in, reporting, Minn. Laws 2009 c 88 art 7 s 6
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
Corporations, Minn. Laws 2008 c 366 art 4 s 7
Indexing for inflation, Minn. Laws 2008 c 154 art 11 s 13
Bovine tuberculosis testing credit, Minn. Laws 2006 c 259 art 1 s 1
Brackets, individual income taxes, inflation adjustment, Minn. Laws 2013 c 143 art 6 s 11
Business carried on partly outside of state
Apportionment of income to state, Minn. Laws 2008 c 366 art 4 s 13, 14
Businesses, jurisdiction to tax, exceptions, printers, personal property, Minn. Laws 2009 c 14 s
Subtractions from income, Minn. Laws 2007 c 1 s 2
Collection, federal conformity, Minn. Laws 2017 c 1 s 10
Computation of income, stock losses, Minn. Laws 2009 c 12 art 1 s 6
Computation of tax, formulas, Minn. Laws 2017 1Sp c 1 art 1 s 13, 14
Computer technology donations deduction
Addition, Minn. Laws 2008 c 154 art 4 s 4
Conformity with federal law, purpose, Minn. Laws 2013 c 143 art 13 s 22
Construction contractors, withholding, Minn. Laws 2008 c 154 art 3 s 8, 9
Federal form 1099s, filing, Minn. Laws 2008 c 154 art 3 s 1
Cooperatives, Minn. Laws 2005 1Sp c 3 art 3 s 12
Corporations, apportionment of net income, sales factor, Minn. Laws 2014 c 308 art 11 s 4
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
Additions to income, prescription drug benefits, subsidies for, Minn. Laws 2013 c 143 art 6 s 8
Alternative minimum tax, definition of foreign operating corporation, repeal, Minn. Laws 2013 c 143 art 6 s 34
Dividend received deduction, Minn. Laws 2013 c 143 art 6 s 30
Electronic payments, Minn. Laws 2013 c 142 art 5 s 6
Estimated taxes, Minn. Laws 2013 c 143 art 15 s 7-10
Franchise tax minimum fee increase, Minn. Laws 2013 c 143 art 6 s 25
No-nexus subsidiaries, Minn. Laws 2013 c 143 art 6 s 28
Occupation taxes, Minn. Laws 2013 c 143 art 6 s 31
Unitary business principle, Minn. Laws 2013 c 143 art 6 s 28
Additions to income, Minn. Laws 2011 c 8 s 4
Nongame wildlife checkoff, Minn. Laws 2011 1Sp c 2 art 4 s 25
Refunds, delay, repeal of requirement, Minn. Laws 2011 c 8 s 8
Nongame wildlife checkoff, use of funds, Minn. Laws 2010 c 361 art 4 s 68
Subtractions from income, small ethanol producer credit, Minn. Laws 2010 c 389 art 3 s 9, 10, 16, 17
Additions to income, Minn. Laws 2009 c 12 art 1 s 4
Subtractions from income, Minn. Laws 2009 c 12 art 1 s 5
Unitary businesses, designated member responsible for tax matters, Minn. Laws 2009 c 88 art 7 s 1
Credit for increasing research activities, Minn. Laws 2008 c 366 art 12 s 3
Cross-reference correction, Minn. Laws 2008 c 154 art 11 s 17, 18
Deductions, computer technology donations deduction, Minn. Laws 2008 c 154 art 4 s 4
Fines and penalties deducted from federal income, Minn. Laws 2008 c 154 art 3 s 2, 4, 6
Foreign operating corporations, see same under this topic
Returns, filing, extension, Minn. Laws 2008 c 366 art 4 s 1
S corporations, see same under this topic
Seed capital investment credit, Minn. Laws 2008 c 366 art 5 s 1, 9
Unitary business, combined reports, Minn. Laws 2008 c 366 art 12 s 4, 5
Unitary group members, returns, filing, Minn. Laws 2008 c 366 art 12 s 1
Additions to federal taxable income, Minn. Laws 2005 c 151 art 6 s 10, 14
Biotechnology and health sciences industry zones, Minn. Laws 2005 1Sp c 3 art 7 s 16
Estimated taxes, filing extensions, repeal, Minn. Laws 2005 c 151 art 6 s 21
Fees, cooperatives, Minn. Laws 2005 1Sp c 3 art 3 s 12
Foreign operating corporations, Minn. Laws 2005 1Sp c 3 art 3 s 5
International economic development zone, Minn. Laws 2005 1Sp c 3 art 10 s 10, 11, 19
Job opportunity building zones, Minn. Laws 2005 1Sp c 3 art 7 s 15
Refunds, electronic means, Minn. Laws 2005 c 151 art 6 s 1, 5, 7
Returns, filing deadlines, Minn. Laws 2005 c 151 art 6 s 2, 3
Corrections, Minn. Laws 2005 c 10 art 1 s 61
Create automotive recovery jobs credit, Minn. Laws 2010 c 216 s 33-43
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
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
Angel investment credit, Minn. Laws 2013 c 143 art 6 s 1-3
Greater Minnesota internship program credit, Minn. Laws 2013 c 143 art 6 s 4, 12, 2013 c 143 art 13 s 22
Historic structure rehabilitation credit, Minn. Laws 2013 c 143 art 6 s 16-20, 32, 2013 c 143 art 13 s 22
Military retirement credit, Minn. Laws 2013 c 143 art 6 s 13
Nonresidents, credit for taxes paid to state of domicile, repeal, Minn. Laws 2013 c 143 art 6 s 34
Research credit, Minn. Laws 2013 c 143 art 6 s 14, 15
"Angel investment credit," Minn. Laws 2011 c 112 art 11 s 2-4
Education credit, expenditures, appropriation, Minn. Laws 2011 1Sp c 9 art 10 s 3
Health insurance premiums credit, repealed, Minn. Laws 2011 1Sp c 7 art 1 s 13
Working family credit, expenditures, appropriation, Minn. Laws 2011 1Sp c 9 art 10 s 3
Create automotive recovery jobs credit, Minn. Laws 2010 c 216 s 33-43
Dependent care credit, Minn. Laws 2010 c 389 art 3 s 13
Historic structure rehabilitation tax credit, Minn. Laws 2010 c 216 s 11, 17
Increasing research activities, Minn. Laws 2010 c 216 s 10
Lower income motor fuels credit, repealed, Minn. Laws 2010 c 216 s 62
Political contribution credit, Minn. Laws 2010 1Sp c 1 art 13 s 4
Small ethanol producer federal credit, Minn. Laws 2010 c 389 art 3 s 9, 10, 16, 17
Working family credit, Minn. Laws 2010 c 389 art 3 s 14, 2010 1Sp c 1 art 25 s 3, 13
Dependent care credit, Minn. Laws 2009 c 12 art 1 s 8, 2009 c 88 art 1 s 9
Health insurance premiums credit, Minn. Laws 2009 c 3 s
K-12 education expenses credit, Minn. Laws 2009 c 88 art 1 s 9
Active military service, Minn. Laws 2008 c 154 art 3 s 5
Bovine testing credit, Minn. Laws 2008 c 154 art 11 s 13, 2008 c 366 art 4 s 7
Corporations, credit for increasing research activities, Minn. Laws 2008 c 366 art 12 s 3
Dependent care credit, phaseout, indexing for inflation, Minn. Laws 2008 c 154 art 11 s 14
Lower income motor fuels tax credit, Minn. Laws 2008 c 152 art 3 s 2
Military service credit, Minn. Laws 2008 c 366 art 4 s 8-11
Seed capital investment credit, Minn. Laws 2008 c 366 art 5 s 1, 9
Working family credit, Minn. Laws 2008 c 154 art 11 s 15
Working family credit, expenditures, Minn. Laws 2007 c 147 art 19 s 3
Bovine tuberculosis testing credit, Minn. Laws 2006 c 259 art 1 s 1
Military service credit, Minn. Laws 2006 c 259 art 1 s 2
Education credit, Minn. Laws 2005 c 151 art 6 s 12, 17, 2005 1Sp c 3 art 3 s 10, 2005 1Sp c 7 s 38
International economic development zone, Minn. Laws 2005 1Sp c 3 art 10 s 5-7, 20
Taxes paid to another state, Minn. Laws 2005 c 151 art 6 s 11, 15
Working family credit, Minn. Laws 2005 c 151 art 6 s 16
Decedents estates, additions to income, federal special deductions, Minn. Laws 2019 1Sp c 6 art 1 s 23
Deductions, dividend received deduction, Minn. Laws 2013 c 143 art 6 s 30
Deductions, K-12 education expenses
Driving costs excluded, Minn. Laws 2009 c 88 art 7 s 7
Rules repealed, Minn. Laws 2009 c 88 art 7 s 11
Deductions, net operating losses, revisor's correction, Minn. Laws 2018 c 182 art 1 s 76
Deductions, tsunami relief, contributions for, Minn. Laws 2005 c 1 s
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
Federal update, Minn. Laws 2010 c 216 s 8
Haiti earthquake, charitable contributions, Minn. Laws 2010 c 187 s
Small ethanol producer federal credit, Minn. Laws 2010 c 389 art 3 s 9, 10, 16, 17
Computer technology donations deduction, Minn. Laws 2008 c 154 art 4 s 4
Fines, fees, and penalties, not business expenses, Minn. Laws 2008 c 154 art 3 s 6
Teachers, expense deduction, Minn. Laws 2008 c 154 art 4 s 3, 6, 7
Tuition deduction, Minn. Laws 2008 c 154 art 4 s 3, 6, 7
Definitions, revisor's correction, Minn. Laws 2018 c 182 art 1 s 72
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, phaseout
Indexing for inflation, Minn. Laws 2008 c 154 art 11 s 14
Dependent care credit, revisor's correction, Minn. Laws 2018 c 182 art 1 s 73
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 care credit, Minn. Laws 2010 c 389 art 3 s 13
Dependent care credit, Minn. Laws 2009 c 12 art 1 s 8, 2009 c 88 art 1 s 9
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
Education credit expenditures, Minn. Laws 2011 1Sp c 9 art 10 s 3
Education credit, revisor's correction, Minn. Laws 2019 c 50 art 1 s 91
Education credit, Minn. Laws 2017 1Sp c 1 art 1 s 21, 22
Education credit, Minn. Laws 2005 c 151 art 6 s 12, 17, 2005 1Sp c 3 art 3 s 10, 2005 1Sp c 7 s 38
Entertainers and public speakers, Minn. Laws 2011 1Sp c 7 art 1 s 2, 13
Entertainment taxes, withholding, returns, filing, Minn. Laws 2017 1Sp c 1 art 16 s 24
Estimated taxes, short taxable year declarations, repeal, Minn. Laws 2008 c 366 art 12 s 8
Corporations or entities, Minn. Laws 2013 c 143 art 15 s 7-10
Increases due to new rates, penalty exemption, Minn. Laws 2013 c 143 art 6 s 33
Trusts, S corporations, and partnerships, Minn. Laws 2011 c 112 art 1 s 5-8
Underpayments, charges for, abatement, Minn. Laws 2011 c 112 art 1 s 1
Corporations, filling extensions, repeal, Minn. Laws 2005 c 151 art 6 s 21
Declarations, Minn. Laws 2005 c 151 art 6 s 20, 21
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
Exclusions from income, airline payments to traditional IRAs, amended returns for, Minn. Laws 2013 c 3 s 26
Wages received as nonresident, Minn. Laws 2008 c 154 art 3 s 7
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, technical corrections, Minn. Laws 2010 c 382 s 60
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
Entertainers and public speakers, Minn. Laws 2011 1Sp c 7 art 1 s 2, 13
Mining companies, Minn. Laws 2011 1Sp c 7 art 7 s 2
Refining, Minn. Laws 2011 1Sp c 7 art 7 s 2, 3
International economic development zones, Minn. Laws 2006 c 259 art 13 s 13
Federal adjusted gross income, updates, Minn. Laws 2009 c 88 art 1 s 7
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 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
Filing, Minn. Laws 2008 c 154 art 3 s 1
Returns, filing by payers of dividends, Minn. Laws 2008 c 154 art 11 s 4, 5
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 law, 2006 changes, conforming amendments, Minn. Laws 2007 c 1 s 1-1::3
Federal laws, effective dates, Minn. Laws 2019 1Sp c 6 art 1 s 14
Federal stimulus funding law, changes related to, special timing account, Minn. Laws 2009 c 88 art 12 s 21
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
Bonus depreciation and section 179 expensing, Minn. Laws 2013 c 143 art 6 s 6
Additions to, Minn. Laws 2013 c 143 art 6 s 8
Foreign operating corporations, deemed dividends, Minn. Laws 2013 c 143 art 6 s 8
Subtractions for foreign royalties, repeal, Minn. Laws 2013 c 143 art 6 s 9
Subtractions from, railroad maintenance expenses, Minn. Laws 2013 c 143 art 6 s 7, 9
Federal update, Minn. Laws 2013 c 3 s 3, 4
Latest update, Minn. Laws 2011 1Sp c 7 art 2 s 1-7, 2011 1Sp c 7 art 10 s 7
Tax year 2010, Minn. Laws 2011 c 8 s 1, 2, 5, 6
Federal update, Minn. Laws 2010 c 216 s 7-9, 14, 15
Federal update, Minn. Laws 2009 c 12 art 1 s 1, 7, 2009 c 88 art 1 s 1, 2
Federal update, Minn. Laws 2008 c 154 art 4 s
Federal update, Minn. Laws 2006 c 259 art 2 s
Federal update, Minn. Laws 2005 1Sp c 3 art 4 s 2-15, 2005 1Sp c 7 s 39
Fiduciary income taxes, payment, extensions, Minn. Laws 2017 1Sp c 1 art 1 s 3
Filing, armed forces members, Minn. Laws 2011 c 112 art 1 s 2
Financial asset securitization investment trusts, repealed, Minn. Laws 2017 1Sp c 1 art 17 s 5
Apportionment of income to state, Minn. Laws 2008 c 366 art 4 s 14
Apportioning income to state, Minn. Laws 2005 1Sp c 3 art 3 s 14
Fines and penalties deducted from federal income
Additions to income, Minn. Laws 2008 c 154 art 3 s 2, 4
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 operating corporations
Deemed dividends, addition to income, repeal, Minn. Laws 2013 c 143 art 6 s 8
Repeal, Minn. Laws 2013 c 143 art 6 s 5, 28, 29, 34
Foreign operating corporations
Definition, Minn. Laws 2008 c 366 art 4 s 3
Dividends, additions to income, Minn. Laws 2008 c 366 art 4 s 5
Payroll, Minn. Laws 2008 c 366 art 12 s 2
Royalties and fees, Minn. Laws 2008 c 366 art 4 s 6
Unitary group members of, interest and intangible expenses, Minn. Laws 2008 c 366 art 4 s 5
Foreign royalties, subtraction for, repeal, Minn. Laws 2013 c 143 art 6 s 9, 26, 27
Foreign sales corporations, Minn. Laws 2013 c 143 art 6 s 8, 9
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, job opportunity building zone companies, exclusion, Minn. Laws 2011 c 112 art 6 s 5, 6
Frivolous returns, penalty, Minn. Laws 2010 c 389 art 3 s 7
Greater Minnesota internship program credit, Minn. Laws 2014 c 308 art 4 s 4-6
Greater Minnesota internship program credit, Minn. Laws 2013 c 143 art 6 s 4, 12, 2013 c 143 art 13 s 22
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
Health insurance premiums credit, repealed, Minn. Laws 2011 1Sp c 7 art 1 s 13
Health insurance premiums credit, Minn. Laws 2009 c 3 s , 2009 c 88 art 12 s 4
Historic structure rehabilitation credit
Extension, Minn. Laws 2013 c 143 art 13 s 22
Generally, Minn. Laws 2013 c 143 art 6 s 16-20, 32
Income Tax Microdata Coordinating Committee, sunset, Minn. Laws 2009 c 88 art 11 s 2
Individual income taxes, additions to income, Minn. Laws 2009 c 12 art 1 s 3
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
Brackets, inflation adjustment, Minn. Laws 2013 c 143 art 6 s 11
Rates, increases, Minn. Laws 2013 c 143 art 6 s 10
Individuals, date of birth, Minn. Laws 2008 c 154 art 11 s 2
Additions to federal taxable income, Minn. Laws 2005 c 151 art 6 s 8
Subtractions from income, youth works benefits, Minn. Laws 2005 c 151 art 6 s 9
Information returns, Section 1031 transactions, Minn. Laws 2009 c 88 art 7 s 2, 3
Instruction books, local use tax instructions, Minn. Laws 2005 1Sp c 3 art 3 s 3
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
Internal Revenue Code, citation update, Minn. Laws 2008 c 154 art 4 s 1, 2, 5
Internal Revenue Code, federal update, Minn. Laws 2006 c 259 art 2 s
International economic development zone
Credits, Minn. Laws 2005 1Sp c 3 art 10 s 5-7
Exemption, Minn. Laws 2005 1Sp c 3 art 10 s 2-4, 8
Jobs credit, Minn. Laws 2005 1Sp c 3 art 10 s 20
Apportionment of income to state, Minn. Laws 2008 c 366 art 4 s 13
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 zone companies, franchise taxes, Minn. Laws 2011 c 112 art 6 s 5, 6
Job opportunity building zones, Minn. Laws 2005 1Sp c 3 art 7 s 13, 14
Joint returns, payment, liability, Minn. Laws 2019 1Sp c 6 art 2 s 9
Joint returns, requests for calculation of separate liability, Minn. Laws 2005 c 151 art 6 s 4
Jurisdiction to tax, exceptions, printers, personal property, Minn. Laws 2009 c 14 s
K-12 education expenses credit, Minn. Laws 2009 c 88 art 1 s 9
Limited liability companies, sole members, Minn. Laws 2010 c 389 art 3 s 11, 18
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
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
Lower income motor fuels credit, repealed, Minn. Laws 2010 c 216 s 62
Lower income motor fuels tax credit, Minn. Laws 2008 c 152 art 3 s 2
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 retirement credit, Minn. Laws 2013 c 143 art 6 s 13
Military service credit, revisor's correction, Minn. Laws 2019 c 50 art 1 s 92
Military service credit, Minn. Laws 2008 c 366 art 4 s 8-11
Military service credit, Minn. Laws 2006 c 259 art 1 s 2
Mining companies, Minn. Laws 2011 1Sp c 7 art 7 s 2
Returns, filing, extension, Minn. Laws 2008 c 366 art 4 s 1
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
Military service credit, Minn. Laws 2008 c 366 art 4 s 8-11
Subtractions from income, Minn. Laws 2008 c 154 art 3 s 3, 2008 c 366 art 4 s 4, 17, 2008 c 370 s 14
Net income, rollovers to Roth accounts, Minn. Laws 2011 c 8 s 2
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 loss carrybacks, Minn. Laws 2010 c 216 s 13
Net operating losses, carryover, applications, Minn. Laws 2019 1Sp c 6 art 1 s 55
Additions to income, Minn. Laws 2011 c 112 art 6 s 1
Alternative minimum tax, Minn. Laws 2011 c 112 art 6 s 4, 7
Nongame wildlife checkoff, written notice from tax preparers, Minn. Laws 2017 1Sp c 1 art 22 s 3
Corporations, Minn. Laws 2011 1Sp c 2 art 4 s 25
Individuals, Minn. Laws 2011 1Sp c 2 art 4 s 24
Nongame wildlife checkoff, Minn. Laws 2005 1Sp c 3 art 11 s 4
Nonresident individuals, credits, allocation, Minn. Laws 2017 1Sp c 1 art 1 s 16, 17
Nonresidents, computation of tax, Minn. Laws 2011 c 112 art 6 s 3
Nonresidents, credit for taxes paid to state of domicile, repeal, Minn. Laws 2013 c 143 art 6 s 34
Nonresidents, reciprocity, Minn. Laws 2014 c 308 art 4 s 14
Limited liability companies, sole members, Minn. Laws 2010 c 389 art 3 s 11, 18
Partnerships with nonresident partners, Minn. Laws 2010 c 389 art 3 s 1
Rates, Minn. Laws 2010 c 389 art 3 s 12
Reciprocity, Minn. Laws 2010 c 389 art 3 s 15
Nonresidents, Minn. Laws 2009 c 88 art 1 s 8
Allocation of income to other states, Minn. Laws 2006 c 259 art 1 s 4
Organ donors, Minn. Laws 2005 1Sp c 3 art 3 s 7
Part-year resident individuals, Minnesota college savings plan credit, allocation, Minn. Laws 2017 1Sp c 1 art 1 s 25
Part-year residents, rates, Minn. Laws 2014 c 150 art 1 s 14
Part-year residents, Minn. Laws 2009 c 88 art 1 s 8
Partnerships with nonresident partners, Minn. Laws 2010 c 389 art 3 s 1
Partnerships, nonresident partners, composite returns, Minn. Laws 2014 c 150 art 1 s 8
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
Composite estimated taxes, Minn. Laws 2011 c 112 art 1 s 3
Estimated taxes, Minn. Laws 2011 c 112 art 1 s 5-7
Filing, extension, Minn. Laws 2008 c 366 art 4 s 2
Gross income of partners, repeal, Minn. Laws 2008 c 366 art 12 s 8
Tax identification numbers, incorrect numbers, penalty for use, Minn. Laws 2008 c 154 art 11 s 7
With nonresident partners, composite returns, Minn. Laws 2005 1Sp c 3 art 3 s 2
Withholding, Minn. Laws 2005 c 151 art 6 s 18, 2005 1Sp c 3 art 3 s 4
Payment, taxes paid or accrued within taxable year, itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16
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
Political contribution refunds, Minn. Laws 2011 1Sp c 7 art 6 s 22
Prescription drug benefits, subsidies for, Minn. Laws 2013 c 143 art 6 s 8
Property tax refunds, Minn. Laws 2009 c 88 art 1 s 11
Qualified business income, deductions from federal taxes, additions to income, Minn. Laws 2019 1Sp c 6 art 1 s 21
Railroad maintenance expenses, subtraction, Minn. Laws 2013 c 143 art 6 s 7, 9
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
Individual income taxes, rate increase, Minn. Laws 2013 c 143 art 6 s 10, 33
New fourth rate, Minn. Laws 2013 c 143 art 6 s 10
Reading credit, learning-disabled children, Minn. Laws 2014 c 308 art 4 s 22
Real estate investment trusts, dividends, Minn. Laws 2013 c 143 art 6 s 30
Reciprocity, revisor's correction, Minn. Laws 2018 c 182 art 1 s 75
Benchmark study, Minn. Laws 2011 1Sp c 7 art 1 s 1, 9, 12
New agreement, negotiations, Minn. Laws 2011 1Sp c 7 art 1 s 11
Reciprocity, Minn. Laws 2017 1Sp c 1 art 1 s 28, 43
Refund anticipation loans and checks, Minn. Laws 2009 c 88 art 12 s 1
Refunds, denial, administrative review, Minn. Laws 2017 1Sp c 1 art 16 s 28
Refunds, invalid addresses, Minn. Laws 2010 c 389 art 3 s 6
Refunds, political contribution refunds, Minn. Laws 2011 1Sp c 7 art 6 s 22
Regulated investment companies, Minn. Laws 2010 c 389 art 3 s 3
Reports about, tax incidence report, federal tax elements, Minn. Laws 2013 c 3 s 2
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
Research credit, Minn. Laws 2013 c 143 art 6 s 14, 15
Returns, filing, Minn. Laws 2019 1Sp c 6 art 1 s 4
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
Filing times, Minn. Laws 2010 c 389 art 3 s 4
Frivolous returns, penalty, Minn. Laws 2010 c 389 art 3 s 7
Electronic filing, Minn. Laws 2006 c 259 art 8 s 1, 2006 c 259 art 8 s 2
Tax shelters, reportable transactions, Minn. Laws 2006 c 259 art 8 s 8
Corporations, filing deadlines, Minn. Laws 2005 c 151 art 6 s 2, 3
Failure to file, extended delinquency penalties, Minn. Laws 2005 c 151 art 9 s 17
Income threshold for, indexing for inflation, Minn. Laws 2008 c 154 art 11 s 1
Roth accounts, federal treatment, Minn. Laws 2011 c 8 s 2
S corporations, estimated taxes, Minn. Laws 2011 c 112 art 1 s 5-8
S corporations, nonresident taxpayers, installment sale gains, recognition, Minn. Laws 2019 1Sp c 6 art 12 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
Bovine testing credit, Minn. Laws 2008 c 366 art 4 s 7
Filing, extension, Minn. Laws 2008 c 366 art 4 s 2
Tax identification numbers, incorrect numbers, penalty for use, Minn. Laws 2008 c 154 art 11 s 7
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
Sick pay benefits, third-party payers, Minn. Laws 2011 c 112 art 1 s 4
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 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
Small business investment tax credit
Amount, Minn. Laws 2010 c 216 s 12
Data classification, Minn. Laws 2010 c 216 s 1
Generally, Minn. Laws 2010 c 216 s 2, 12, 2010 c 389 art 3 s 19
Qualified small businesses and investors, certification, Minn. Laws 2010 c 216 s 2, 2010 c 389 art 3 s 19
State elections campaign fund checkoff, Minn. Laws 2010 c 327 s 28
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
Stillborn child credit, Minn. Laws 2016 c 189 art 14 s 1
Student loan credit, Minn. Laws 2017 1Sp c 1 art 1 s 24
Subtractions from income, armed forces members, compensation, Minn. Laws 2011 c 112 art 6 s 2
Subtractions from income, Minn. Laws 2014 c 150 art 1 s 11, 2014 c 308 art 4 s 12
Foreign sales corporations, Minn. Laws 2013 c 143 art 6 s 8, 9
Railroad maintenance expenses, Minn. Laws 2013 c 143 art 6 s 7, 9, 2013 c 143 art 13 s 22
Corporations, Minn. Laws 2009 c 12 art 1 s 5
Discharge of indebtedness income, Minn. Laws 2009 c 88 art 1 s 4, 2009 c 95 art 1 s 6
Active military service compensation, Minn. Laws 2008 c 366 art 4 s 4, 17
AmeriCorps awards, Minn. Laws 2008 c 366 art 4 s 4
Armed forces members, compensation, Minn. Laws 2008 c 154 art 11 s 11
Federal law, changes to conform to, Minn. Laws 2008 c 154 art 11 s 12
National Guard compensation, Minn. Laws 2008 c 154 art 3 s 3, 2008 c 366 art 4 s 4, 17, 2008 c 370 s 14
Charitable contributions, Minn. Laws 2007 c 1 s 2
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
Tax preparers, reckless disregard, Minn. Laws 2005 c 151 art 6 s 6
Tax preparers, see under TAXES
Failure to include preparer number, Minn. Laws 2008 c 154 art 11 s 10
Tax shelter disclosures, correction, Minn. Laws 2008 c 154 art 11 s 9
Taxpayers, nonresidents, reciprocity, Minn. Laws 2017 1Sp c 1 art 1 s 28, 43
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
Addition, Minn. Laws 2008 c 154 art 4 s 3, 6, 7
Temporary reading credit, learning-disabled children, Minn. Laws 2014 c 308 art 4 s 22
Apportioning income to state, Minn. Laws 2005 1Sp c 3 art 3 s 13
Transportation fringe benefits, subtraction from federal income tax, repeal, Minn. Laws 2016 c 189 art 13 s 57
Trusts, additions to income, federal special deductions, Minn. Laws 2019 1Sp c 6 art 1 s 23
Trusts, estimated taxes, Minn. Laws 2011 c 112 art 1 s 5-7
Tuition deduction, addition, Minn. Laws 2008 c 154 art 4 s 3, 6, 7
Tuition expenses, dependent care credit, Minn. Laws 2009 c 12 art 1 s 8
Tuition savings plans, distributions, additions to income, Minn. Laws 2019 1Sp c 6 art 1 s 20
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
Withholding returns, seasonal employers, Minn. Laws 2014 c 308 art 11 s 3
Withholding statements, Minn. Laws 2010 c 389 art 3 s 2
Entertainers and public speakers, exemption, Minn. Laws 2011 1Sp c 7 art 1 s 2
W-2s, corrections, Minn. Laws 2011 c 8 s 7
Differential wages of armed forces members on active duty, Minn. Laws 2009 c 12 art 1 s 12
Failure to withhold, treating employee as nonemployee, Minn. Laws 2009 c 88 art 7 s 5
Construction contractors, Minn. Laws 2008 c 154 art 3 s 8
Federal backup withholding, Minn. Laws 2008 c 366 art 12 s 6
Returns, electronic filing by employers, Minn. Laws 2008 c 154 art 11 s 3
Third-party bulk filers, Minn. Laws 2008 c 366 art 12 s 7
Electronic payments, Minn. Laws 2005 1Sp c 3 art 9 s
Exemption certificates, statements without basis, Minn. Laws 2005 c 151 art 9 s 18
Out-of-state contractors, payments to, Minn. Laws 2005 1Sp c 3 art 3 s 15
Partnerships, Minn. Laws 2005 c 151 art 6 s 18, 2005 1Sp c 3 art 3 s 4
Payroll deduction, Minn. Laws 2005 c 151 art 9 s 20
Working family credit, appropriation, Minn. Laws 2013 c 108 art 14 s 2
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
Working family credit, Minn. Laws 2011 1Sp c 9 art 10 s 3
Expenditures, Minn. Laws 2010 1Sp c 1 art 25 s 13
TANF funding, Minn. Laws 2010 1Sp c 1 art 25 s 3
Technical corrections, Minn. Laws 2010 c 389 art 3 s 14
Inflation adjustments, Minn. Laws 2009 c 88 art 7 s 8
Obsolete language eliminated, Minn. Laws 2009 c 88 art 7 s 8
Indexing for inflation, Minn. Laws 2008 c 154 art 11 s 15
Working family credit, Minn. Laws 2005 c 151 art 6 s 16
Youth works benefits, subtraction, Minn. Laws 2005 c 151 art 6 s 13