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Minnesota Legislature

Office of the Revisor of Statutes

INCOME

Adjusted gross income

Municipal housing programs, Minn. Statutes 2014 462C.02, 2014 462C.03

Rental housing, interest reduction assistance, Minn. Statutes 2014 469.012

Aggregate annual income, low-income housing, Minn. Statutes 2014 469.019

Child support, see Income under CHILD SUPPORT

Community land trusts, families, income restrictions, Minn. Statutes 2014 273.11

Countable income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2014 256J.08

Definitions

Child care programs, Minn. Statutes 2014 119B.011

General Assistance Act, Minn. Statutes 2014 256D.02

Hospitals and community services for developmentally disabled persons, Minn. Statutes 2014 252.27

Income and franchise taxes, Minn. Statutes 2014 290.01, 2014 290.0802

Lawful gambling and gambling devices, Minn. Statutes 2014 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2014 256J.08

MinnesotaCare, Minn. Statutes 2014 256L.01

Municipal housing programs, Minn. Statutes 2014 462C.02

Property Tax Refund Act, Minn. Statutes 2014 290A.03

Savings Association Act, Minn. Statutes 2014 51A.02

Supplemental Aid Act, Minn. Statutes 2014 256D.35

Uniform Interstate Family Support Act, Minn. Statutes 2014 518C.101

Uniform Principal and Income Act, Minn. Statutes 2014 501B.61

Discharge of indebtedness income, corporations, individuals, additions to and subtractions from federal taxable income, Minn. Statutes 2014 290.01

Exclusions

Income and franchise taxes, Minn. Statutes 2014 290.067

Property Tax Refund Act, Minn. Statutes 2014 290A.03

Extraterritorial income, corporations, additions to and subtractions from federal taxable income, Minn. Statutes 2014 290.01

Federal adjusted gross income, Minn. Statutes 2014 290A.03, 2014 356.62

Foreign source income, corporations, additions to and subtractions from federal taxable income, Minn. Statutes 2014 290.01

Gross earned income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2014 256J.08

Gross family income, community health clinics, enrollment limitations, Minn. Statutes 2014 62Q.22

Gross income

Allocation to state, income and franchise taxes, Minn. Statutes 2014 290.17

Definitions, Minn. Statutes 2014 256D.35, 2014 256J.08, 2014 290.01

Disclosure, unemployment insurance claimants, Minn. Statutes 2014 270B.14

Minnesota education credit, limitations, Minn. Statutes 2014 290.0674

Partnerships, Minn. Statutes 2014 290.311

Public retirement plans, employee contribution pickups, tax treatment, Minn. Statutes 2014 356.62

Self-employed persons, Minn. Statutes 2014 256J.08

Gross individual income, definitions, MinnesotaCare, Minn. Statutes 2014 256L.01

Gross receipts

Definitions, Minn. Statutes 2014 256J.08

Sales and use taxes, Minn. Statutes 2014 297A.665, 2014 297A.73

Homesteads

Homestead declarations, Minn. Statutes 2014 273.1315

Improvements made before 2003, valuation exclusion, Minn. Statutes 2014 273.11

Lease-purchase programs, occupants, Minn. Statutes 2014 273.124

Household income

Property Tax Refund Act, Minn. Statutes 2014 290A.03, 2014 290A.05

Senior citizens' property tax deferral program, Minn. Statutes 2014 290B.03, 2014 290B.04

Human services recipients, personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2014 277.20, 2014 277.21

In-kind income

Definitions, Minn. Statutes 2014 256D.35, 2014 256J.08

MFIP, income, exclusions, Minn. Statutes 2014 256J.21

Limited equity cooperatives, members, income restrictions, Minn. Statutes 2014 273.11

Loss of income, hazardous substances releases, liability, Minn. Statutes 2014 115B.05

Lump-sum income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2014 256J.08

Medical assistance, see Income under MEDICAL ASSISTANCE

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

MinnesotaCare, see Income under MINNESOTACARE

Net income

Definitions

Income and franchise taxes, Minn. Statutes 2014 290.01

Savings Association Act, Minn. Statutes 2014 51A.02

Supplemental Aid Act, Minn. Statutes 2014 256D.35

Foreign corporations, Minn. Statutes 2014 290.17

Nondeductible items, corporations, Minn. Statutes 2014 290.10

Taxable net income, defined, Minn. Statutes 2014 290.01

Nonrecurring income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2014 256J.08

Passive investment income, S corporations, franchise taxes, Minn. Statutes 2014 290.9729

Proof, telephone assistance plan, Minn. Statutes 2014 237.70

Recurring income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2014 256J.08

Self-employed persons, Minn. Statutes 2014 256J.08, 2014 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 2014 290.01

Taxable income, defined, Minn. Statutes 2014 290.01, 2014 290.9727 to 2014 290.9729

Taxes on, see INCOME AND FRANCHISE TAXES

Unearned income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2014 256J.08

Uniform Principal and Income Act, Minn. Statutes 2014 501B.59 to 2014 501B.76