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

Additions to income

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

Additions to income

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

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 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

Alternative minimum tax

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

Angel investment credit, Minn. Laws 2013 c 143 art 6 s 1-3

Armed forces members, Minn. Laws 2011 c 112 art 1 s 2

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

Brackets, individual income taxes, inflation adjustment, Minn. Laws 2013 c 143 art 6 s 11

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

Conformity with federal law, purpose, Minn. Laws 2013 c 143 art 13 s 22

Corporations, apportionment of net income, sales factor, Minn. Laws 2014 c 308 art 11 s 4

Corporations

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

Corporations

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

Corporations

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

Corporations

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

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

Credits

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

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

Credits

"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

Credits

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

Credits

"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

Credits

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

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, net operating losses, revisor's correction, Minn. Laws 2018 c 182 art 1 s 76

Deductions

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

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

Deductions

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

Definitions, revisor's correction, Minn. Laws 2018 c 182 art 1 s 72

Definitions

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

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, 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 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

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

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

Estimated taxes

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

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

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

Exemptions

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

Exemptions

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

Federal adjusted gross income

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

Federal income taxes

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 taxable income, subtractions from, Minn. Laws 2019 1Sp c 6 art 1 s 74, 2019 1Sp c 6 art 2 s 12-14

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

Federal taxable income

Bonus depreciation and section 179 expensing, Minn. Laws 2013 c 143 art 6 s 6

Corporations

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

Federal update

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

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

Foreign income

Deferred foreign income

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 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

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

Individual income taxes

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

2013 tax year

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

Individual income taxes

Brackets, inflation adjustment, Minn. Laws 2013 c 143 art 6 s 11

Rates, increases, Minn. Laws 2013 c 143 art 6 s 10

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

Interest

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 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

Joint returns, payment, liability, Minn. Laws 2019 1Sp c 6 art 2 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

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

Mining companies, Minn. Laws 2011 1Sp c 7 art 7 s 2

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

Minnesota college savings plan

Credit

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

Net income, rollovers to Roth accounts, Minn. Laws 2011 c 8 s 2

Net income

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

Net operating losses

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

Nongame wildlife checkoff

Corporations, Minn. Laws 2011 1Sp c 2 art 4 s 25

Individuals, Minn. Laws 2011 1Sp c 2 art 4 s 24

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

Nonresidents

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

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

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

Partnerships

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

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

Partnerships

Composite estimated taxes, Minn. Laws 2011 c 112 art 1 s 3

Estimated taxes, Minn. Laws 2011 c 112 art 1 s 5-7

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

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

Rates

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

Rates

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

Reciprocity, Wisconsin

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

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

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

Returns

Filing times, Minn. Laws 2010 c 389 art 3 s 4

Frivolous returns, penalty, Minn. Laws 2010 c 389 art 3 s 7

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

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

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

Subtractions from income

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

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, see under TAXES

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

Taxpayers

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

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 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

Withholding

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

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

Working family credit

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

Working family credit

Federal conformity, Minn. Laws 2017 c 1 s 6

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

Working family credit

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

Working family credit

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