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Minnesota Legislature

Office of the Revisor of Statutes

INCOME

Adjusted gross income

Municipal housing programs, Minn. Statutes 2016 462C.02, 2016 462C.03

Rental housing, interest reduction assistance, Minn. Statutes 2016 469.012

Aggregate annual income, low-income housing, Minn. Statutes 2016 469.019

Child support, see Income under CHILD SUPPORT

Community land trusts, families, income restrictions, Minn. Statutes 2016 273.11

Countable income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2016 256J.08

Definitions

Child care programs, Minn. Statutes 2016 119B.011

General Assistance Act, Minn. Statutes 2016 256D.02

Hospitals and community services for developmentally disabled persons, Minn. Statutes 2016 252.27

Income and franchise taxes, Minn. Statutes 2016 290.01, 2016 290.0802

Lawful gambling and gambling devices, Minn. Statutes 2016 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2016 256J.08

MinnesotaCare, Minn. Statutes 2016 256L.01

Municipal housing programs, Minn. Statutes 2016 462C.02

Property Tax Refund Act, Minn. Statutes 2016 290A.03

Savings Association Act, Minn. Statutes 2016 51A.02

Supplemental Aid Act, Minn. Statutes 2016 256D.35

Uniform Interstate Family Support Act, Minn. Statutes 2016 518C.101

Uniform Principal and Income Act, Minn. Statutes 2016 501C.1103

Discharge of indebtedness income

Corporations, subtractions from federal taxable income, Minn. Statutes 2016 290.0134

Individuals, subtractions from federal taxable income, Minn. Statutes 2016 290.0132

Exclusions

Income and franchise taxes, Minn. Statutes 2016 290.067

Property Tax Refund Act, Minn. Statutes 2016 290A.03

Federal adjusted gross income, Minn. Statutes 2016 290A.03, 2016 356.62

Gross earned income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2016 256J.08

Gross family income, community health clinics, enrollment limitations, Minn. Statutes 2016 62Q.22

Gross income

Allocation to state, income and franchise taxes, Minn. Statutes 2016 290.17

Definitions, Minn. Statutes 2016 256D.35, 2016 256J.08, 2016 290.01

Disclosure, unemployment insurance claimants, Minn. Statutes 2016 270B.14

Minnesota education credit, limitations, Minn. Statutes 2016 290.0674

Partnerships, Minn. Statutes 2016 290.311

Public retirement plans, employee contribution pickups, tax treatment, Minn. Statutes 2016 356.62

Self-employed persons, Minn. Statutes 2016 256J.08

Gross individual income, definitions, MinnesotaCare, Minn. Statutes 2016 256L.01

Gross receipts, sales and use taxes, Minn. Statutes 2016 297A.665, 2016 297A.73

Homesteads

Homestead declarations, Minn. Statutes 2016 273.1315

Improvements made before 2003, valuation exclusion, Minn. Statutes 2016 273.11

Lease-purchase programs, occupants, Minn. Statutes 2016 273.124

Household income

Property Tax Refund Act, Minn. Statutes 2016 290A.03, 2016 290A.05

Senior citizens' property tax deferral program, Minn. Statutes 2016 290B.03, 2016 290B.04

Human services recipients, personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2016 277.20, 2016 277.21

In-kind income

Definitions, Minn. Statutes 2016 256D.35, 2016 256J.08

MFIP, income, exclusions, Minn. Statutes 2016 256J.21

Limited equity cooperatives, members, income restrictions, Minn. Statutes 2016 273.11

Loss of income, hazardous substances releases, liability, Minn. Statutes 2016 115B.05

Lump-sum income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2016 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 2016 290.01

Savings Association Act, Minn. Statutes 2016 51A.02

Supplemental Aid Act, Minn. Statutes 2016 256D.35

Foreign corporations, Minn. Statutes 2016 290.17

Nondeductible items, corporations, Minn. Statutes 2016 290.10

Taxable net income, defined, Minn. Statutes 2016 290.01

Nonrecurring income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2016 256J.08

Passive investment income, S corporations, franchise taxes, Minn. Statutes 2016 290.9729

Proof, telephone assistance plan, Minn. Statutes 2016 237.70

Recurring income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2016 256J.08

Self-employed persons, Minn. Statutes 2016 256J.08, 2016 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 2016 290.0134

Taxable income, defined, Minn. Statutes 2016 290.01, 2016 290.9727 to 2016 290.9729

Taxes on, see INCOME AND FRANCHISE TAXES

Unearned income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2016 256J.08

Uniform Principal and Income Act, Minn. Statutes 2016 501C.1101 to 2016 501C.1118