INCOME

Community land trusts, income restrictions, Minn. Law 2021 1Sp c 8 art 2 s 3, 9

Definitions

Child care programs, Minn. Law 2023 c 70 art 10 s 2

Income and franchise taxes, Minn. Law 2017 c 1 s 2, 2017 1Sp c 1 art 1 s 22, 2023 c 64 art 1 s 16, 17, 37, 53

Minnesota family investment program (MFIP), Minn. Law 2021 1Sp c 7 art 7 s 8, 9

Property Tax Refund Act, Minn. Law 2017 1Sp c 1 art 17 s 2, 2021 1Sp c 14 art 6 s 14

Definitions, child care programs, Minn. Law 2024 c 115 art 18 s 1

Definitions, MinnesotaCare, Minn. Law 2016 c 189 art 19 s 21

Definitions, Property Tax Refund Act, Minn. Law 2019 1Sp c 6 art 1 s 62

Discharge of indebtedness income, individuals, subtractions from income, Minn. Law 2023 c 64 art 1 s 23

Discharge of indebtedness income, students, subtractions from federal taxable income, Minn. Law 2017 1Sp c 1 art 1 s 8

Exclusions, veteran disability compensation, Minn. Law 2021 1Sp c 14 art 6 s 14

Frontline worker payments, exclusion, Minn. Law 2022 c 50 art 2 s 2

Gross income, allocation to state, income and franchise taxes, Minn. Law 2019 1Sp c 6 art 1 s 56

Gross income, Minnesota education credit, limitations, Minn. Law 2017 1Sp c 1 art 1 s 21

Net income, definitions, income and franchise taxes, Minn. Law 2019 1Sp c 6 art 1 s 10, 2021 1Sp c 14 art 1 s 4, 2023 c 1 s 4, 2023 c 64 art 1 s 16

Net income, taxable net income, defined, revisor's corrections, Minn. Law 2016 c 158 art 1 s 159