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Minnesota Legislature

Office of the Revisor of Statutes

INCOME

Adjusted gross income

Defined, Minn. Statutes 2004 462C.02

Municipal housing programs, Minn. Statutes 2004 462C.03

Rental housing, interest reduction assistance, Minn. Statutes 2004 469.012

Aggregate annual income

Low-income housing, Minn. Statutes 2004 469.019

Child support, see Income under CHILD SUPPORT

Countable income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2004 256J.08

Definitions

Child care programs, Minn. Statutes 2004 119B.011

Dissolution of marriage, Minn. Statutes 2004 518.54

Family stabilization demonstration project, Minn. Statutes 2004 462A.205

General Assistance Act, Minn. Statutes 2004 256D.02

Hospitals and community services for persons with mental retardation, Minn. Statutes 2004 252.27

Income and franchise taxes, Minn. Statutes 2004 290.01, 2004 290.067, 2004 290.0802, 2004 290.191

Lawful gambling and gambling devices, Minn. Statutes 2004 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2004 256J.08

MinnesotaCare, Minn. Statutes 2004 256L.01

Property Tax Refund Act, Minn. Statutes 2004 290A.03

Supplemental Aid Act, Minn. Statutes 2004 256D.35

Uniform Interstate Family Support Act, Minn. Statutes 2004 518C.101

Uniform Principal and Income Act, Minn. Statutes 2004 501B.61

Earned income, defined, Minn. Statutes 2004 462A.205

Exclusions

Income and franchise taxes, Minn. Statutes 2004 290.067

Property Tax Refund Act, Minn. Statutes 2004 290A.03

Exemption amount, defined, Minn. Statutes 2004 290A.03

Extraterritorial income, corporations

Additions to and subtractions from federal taxable income, Minn. Statutes 2004 290.01

Federal adjusted gross income, Minn. Statutes 2004 290A.03, 2004 356.62

Foreign source income

Corporations, additions to and subtractions from federal taxable income, Minn. Statutes 2004 290.01

Gross earned income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2004 256J.08

Gross family income

Community health clinics, enrollment limitations, Minn. Statutes 2004 62Q.22

Definitions, Minn. Statutes 2004 256L.01, 2004 462A.205

Gross income

Allocation to state, income and franchise taxes, Minn. Statutes 2004 290.17

Definitions, Minn. Statutes 2004 256D.35, 2004 256J.08, 2004 290.01, 2004 290.191

Disclosure, unemployment insurance claimants, Minn. Statutes 2004 270B.14

Minnesota education credit, limitations, Minn. Statutes 2004 290.0674

Partnerships, Minn. Statutes 2004 290.311

Public retirement plans, employee contribution pickups, tax treatment, Minn. Statutes 2004 356.62

Self-employed persons, Minn. Statutes 2004 256J.08

Tax expenditures, defined, Minn. Statutes 2004 270.067

Gross individual income, definitions, MinnesotaCare, Minn. Statutes 2004 256L.01

Gross receipts taxes, Multistate Tax Compact, Minn. Statutes 2004 290.171

Gross receipts

Definitions, MFIP, Minn. Statutes 2004 256J.08

Income defined as, Minn. Statutes 2004 349.12

Sales and use taxes, Minn. Statutes 2004 297A.665, 2004 297A.73

Homesteads

Homestead declarations, Minn. Statutes 2004 273.1315

Improvements made before 2003, valuation exclusion, Minn. Statutes 2004 273.11

Lease-purchase programs, occupants, Minn. Statutes 2004 273.124

Household income

Combined household income, Property Tax Refund Act, Minn. Statutes 2004 290A.05

Defined, Minn. Statutes 2004 290A.03

Senior citizens' property tax deferral program, Minn. Statutes 2004 290B.03, 2004 290B.04

Human services recipients, personal property taxes

Delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2004 277.20, 2004 277.21

In-kind income

Definitions, Minn. Statutes 2004 256D.35, 2004 256J.08

MFIP, income, exclusions, Minn. Statutes 2004 256J.21

Limited equity cooperatives

Members, income restrictions, Minn. Statutes 2004 273.11

Loss of income

Hazardous substances releases, liability, Minn. Statutes 2004 115B.05

Lump sum income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2004 256J.08

Medical assistance, see Income under MEDICAL ASSISTANCE

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

MinnesotaCare, see Income under MINNESOTACARE

Neighborhood land trusts

Families, income restrictions, Minn. Statutes 2004 273.11

Net income

Alternative minimum taxable net income, defined, Minn. Statutes 2004 290.0921

Definitions

Child support, Minn. Statutes 2004 518.551

Dissolution of marriage, Minn. Statutes 2004 518.551

Income and franchise taxes, Minn. Statutes 2004 290.01

Savings Association Act, Minn. Statutes 2004 51A.02

Spousal maintenance, Minn. Statutes 2004 518.551

Supplemental Aid Act, Minn. Statutes 2004 256D.35

Exclusions, Minn. Statutes 2004 518.551

Foreign corporations, Minn. Statutes 2004 290.17

Nondeductible items, corporations, Minn. Statutes 2004 290.10

Taxable net income, defined, Minn. Statutes 2004 290.01

Nonrecurring income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2004 256J.08

Passive investment income

S corporations, franchise taxes, Minn. Statutes 2004 290.9729

Proof, telephone assistance plan, Minn. Statutes 2004 237.70

Recurring income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2004 256J.08

Self-employed persons, Minn. Statutes 2004 256J.08, 2004 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 2004 290.01

Taxable income, defined, Minn. Statutes 2004 290.01, 2004 290.9727 to 2004 290.9729

Taxes on, see INCOME AND FRANCHISE TAXES

Unearned income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2004 256J.08

Uniform Principal and Income Act, Minn. Statutes 2004 501B.59 to 2004 501B.76