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Minnesota Legislature

Office of the Revisor of Statutes

INCOME

Adjusted gross income

Municipal housing programs, Minn. Statutes 2008 462C.02, 2008 462C.03

Rental housing, interest reduction assistance, Minn. Statutes 2008 469.012

Aggregate annual income, low-income housing, Minn. Statutes 2008 469.019

Child support, see Income under CHILD SUPPORT

Countable income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2008 256J.08

Definitions

Child care programs, Minn. Statutes 2008 119B.011

General Assistance Act, Minn. Statutes 2008 256D.02

Hospitals and community services for developmentally disabled persons, Minn. Statutes 2008 252.27

Income and franchise taxes, Minn. Statutes 2008 290.01, 2008 290.0802

Lawful gambling and gambling devices, Minn. Statutes 2008 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2008 256J.08

MinnesotaCare, Minn. Statutes 2008 256L.01

Municipal housing programs, Minn. Statutes 2008 462C.02

Property Tax Refund Act, Minn. Statutes 2008 290A.03

Savings Association Act, Minn. Statutes 2008 51A.02

Supplemental Aid Act, Minn. Statutes 2008 256D.35

Uniform Interstate Family Support Act, Minn. Statutes 2008 518C.101

Uniform Principal and Income Act, Minn. Statutes 2008 501B.61

Exclusions

Income and franchise taxes, Minn. Statutes 2008 290.067

Property Tax Refund Act, Minn. Statutes 2008 290A.03

Extraterritorial income, corporations, additions to and subtractions from federal taxable income, Minn. Statutes 2008 290.01

Federal adjusted gross income, Minn. Statutes 2008 290A.03, 2008 356.62

Foreign source income, corporations, additions to and subtractions from federal taxable income, Minn. Statutes 2008 290.01

Gross earned income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2008 256J.08

Gross family income

Community health clinics, enrollment limitations, Minn. Statutes 2008 62Q.22

Definitions, Minn. Statutes 2008 256L.01

Gross income

Allocation to state, income and franchise taxes, Minn. Statutes 2008 290.17

Definitions, Minn. Statutes 2008 256D.35, 2008 256J.08, 2008 290.01

Disclosure, unemployment insurance claimants, Minn. Statutes 2008 270B.14

Minnesota education credit, limitations, Minn. Statutes 2008 290.0674

Partnerships, Minn. Statutes 2008 290.311

Public retirement plans, employee contribution pickups, tax treatment, Minn. Statutes 2008 356.62

Self-employed persons, Minn. Statutes 2008 256J.08

Gross individual income, definitions, MinnesotaCare, Minn. Statutes 2008 256L.01

Gross receipts taxes, Multistate Tax Compact, Minn. Statutes 2008 290.171

Gross receipts

Definitions, Minn. Statutes 2008 256J.08

Sales and use taxes, Minn. Statutes 2008 297A.665, 2008 297A.73

Homesteads

Homestead declarations, Minn. Statutes 2008 273.1315

Improvements made before 2003, valuation exclusion, Minn. Statutes 2008 273.11

Lease-purchase programs, occupants, Minn. Statutes 2008 273.124

Household income

Property Tax Refund Act, Minn. Statutes 2008 290A.03, 2008 290A.05

Senior citizens' property tax deferral program, Minn. Statutes 2008 290B.03, 2008 290B.04

Human services recipients, personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2008 277.20, 2008 277.21

In-kind income

Definitions, Minn. Statutes 2008 256D.35, 2008 256J.08

MFIP, income, exclusions, Minn. Statutes 2008 256J.21

Limited equity cooperatives, members, income restrictions, Minn. Statutes 2008 273.11

Loss of income, hazardous substances releases, liability, Minn. Statutes 2008 115B.05

Lump sum income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2008 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 2008 273.11

Net income

Definitions

Income and franchise taxes, Minn. Statutes 2008 290.01

Savings Association Act, Minn. Statutes 2008 51A.02

Supplemental Aid Act, Minn. Statutes 2008 256D.35

Foreign corporations, Minn. Statutes 2008 290.17

Nondeductible items, corporations, Minn. Statutes 2008 290.10

Taxable net income, defined, Minn. Statutes 2008 290.01

Nonrecurring income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2008 256J.08

Passive investment income

S corporations, franchise taxes, Minn. Statutes 2008 290.9729

Proof, telephone assistance plan, Minn. Statutes 2008 237.70

Recurring income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2008 256J.08

Self-employed persons, Minn. Statutes 2008 256J.08, 2008 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 2008 290.01

Taxable income, defined, Minn. Statutes 2008 290.01, 2008 290.9727 to 2008 290.9729

Taxes on, see INCOME AND FRANCHISE TAXES

Unearned income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2008 256J.08

Uniform Principal and Income Act, Minn. Statutes 2008 501B.59 to 2008 501B.76