Minnesota Legislature
Office of the Revisor of Statutes
Minnesota Session Laws 2004 to 2025 Index (topics)
INCOME AND FRANCHISE TAXES
Additions and subtractions from federal taxable income, recodification, Minn. Law 2016 c 158 art 3 s 1 to 2016 c 158 art 3 s 33
Additions to income, Minn. Law 2014 c 150 art 1 s 10, 2014 c 308 art 4 s 11
Corporations, Minn. Law 2011 c 8 s 4
Corporations, prescription drug benefits, subsidies for, Minn. Law 2013 c 143 art 6 s 8
Discharge of indebtedness income, Minn. Law 2009 c 88 art 1 s 5
Disregarded amount, Minn. Law 2009 c 12 art 1 s 3
Fines and penalties deducted from federal income, Minn. Law 2008 c 154 art 3 s 2, 4
Foreign operating corporations, dividends, Minn. Law 2008 c 366 art 4 s 5
Motor vehicle sales taxes, Minn. Law 2009 c 88 art 1 s 3
Net operating losses, carrybacks, Minn. Law 2011 c 112 art 6 s 1
Prescription drug benefits, subsidies for, Minn. Law 2013 c 143 art 6 s 8
Tuition and teacher expenses, Minn. Law 2011 c 8 s 3
Unemployment compensation, Minn. Law 2009 c 88 art 1 s 3
Additions to income, exempt-interest dividends, Minn. Law 2010 c 389 art 3 s 8
Adjusted gross income, Minn. Law 2019 1Sp c 6 art 1 s 12
Adjustments, onetime refundable tax credit, Minn. Law 2023 c 64 art 1 s 49
Adoption tax credit, information about, Northstar Care For Children, Minn. Law 2013 c 108 art 17 s 15
Allocation of income, Minn. Law 2006 c 259 art 1 s 4, 2006 c 283 s 2
Allocation to other states, unitary business principle, Minn. Law 2013 c 143 art 6 s 28
Alternative minimum tax, Minn. Law 2009 c 88 art 1 s 10, 2010 c 389 art 3 s 16, 17, 2013 c 143 art 6 s 21 to 2013 c 143 art 6 s 24, 2014 c 150 art 1 s 21, 2014 c 308 art 4 s 15
Charitable contributions, Minn. Law 2008 c 366 art 4 s 12
Corporations, Minn. Law 2019 1Sp c 6 art 1 s 53
Definitions, Minn. Law 2019 1Sp c 6 art 1 s 50, 52
Exemption, Minn. Law 2006 c 259 art 1 s 3
Indexing for inflation, Minn. Law 2008 c 154 art 11 s 16
Individuals, estates, and trusts, Minn. Law 2019 1Sp c 6 art 1 s 51, 53
Minerals taxes, alternative minimum tax credit for, repeal, Minn. Law 2006 c 259 art 12 s 16, 17
Alternative minimum tax, definitions, Minn. Law 2017 c 40 art 1 s 100, 2017 1Sp c 1 art 1 s 29, 2023 c 1 s 18, 2023 c 64 art 1 s 42, 43
Alternative minimum tax, net operating losses, Minn. Law 2011 c 112 art 6 s 4, 7
Alternative minimum tax, revisor's corrections, Minn. Law 2016 c 158 art 1 s 160
alternative minimum taxable income, Minn. Law 2005 1Sp c 3 art 3 s 11
AmeriCorps awards
Subtractions from income, Minn. Law 2008 c 366 art 4 s 4
"Angel investment credit", Minn. Law 2011 c 112 art 11 s 2 to 2011 c 112 art 11 s 4, 2013 c 143 art 6 s 1 to 2013 c 143 art 6 s 3, 2014 c 150 art 1 s 1 to 2014 c 150 art 1 s 6, 2014 c 308 art 4 s 1 to 2014 c 308 art 4 s 3, 2019 1Sp c 6 art 2 s 1 to 2019 1Sp c 6 art 2 s 7, 26, 2019 1Sp c 12 s 2
"Angel investment credit," revisor's correction, Minn. Law 2020 c 83 art 1 s 21, 22
Armed forces members, Minn. Law 2011 c 112 art 1 s 2
armed forces members, active service, Minn. Law 2005 1Sp c 3 art 3 s 1, 6 to 9
Armed forces members, compensation
Subtractions from income, Minn. Law 2008 c 154 art 11 s 11
Armed forces members, military service credit, revisor's correction, Minn. Law 2023 c 25 s 157
Assessments, wages paid, changes in, reporting, Minn. Law 2009 c 88 art 7 s 6
Border city new industry credit, revisor's corrections, Minn. Law 2016 c 158 art 1 s 187, 190
Border city zones, credits, Minn. Law 2019 1Sp c 6 art 5 s 4
Bovine testing credit
Corporations, Minn. Law 2008 c 366 art 4 s 7
Indexing for inflation, Minn. Law 2008 c 154 art 11 s 13
Bovine tuberculosis testing credit, Minn. Law 2006 c 259 art 1 s 1
Brackets, individual income taxes, inflation adjustment, Minn. Law 2013 c 143 art 6 s 11
Business carried on partly outside of state
Apportionment of income to state, Minn. Law 2008 c 366 art 4 s 13, 14
Businesses, jurisdiction to tax, exceptions, printers, personal property, Minn. Law 2009 c 14
Charitable contributions
Subtractions from income, Minn. Law 2007 c 1 s 2
Collection, federal conformity, Minn. Law 2017 c 1 s 10
Composite income tax, Minn. Law 2021 1Sp c 14 art 3 s 1
Composite returns, Minn. Law 2023 c 64 art 1 s 12, 13, 16
Computation of income, stock losses, Minn. Law 2009 c 12 art 1 s 6
Computation of tax, formulas, Minn. Law 2017 1Sp c 1 art 1 s 13, 14, 2021 1Sp c 14 art 3 s 4
Computer technology donations deduction
Addition, Minn. Law 2008 c 154 art 4 s 4
Conforming changes, Minn. Law 2023 c 1 s 15
Conformity with federal law, purpose, Minn. Law 2013 c 143 art 13 s 22
Contested cases, Minnesota education credit, Minn. Law 2023 c 55 art 1 s 31
Contractors
Construction contractors, withholding, Minn. Law 2008 c 154 art 3 s 8, 9
Federal form 1099s, filing, Minn. Law 2008 c 154 art 3 s 1
Cooperative associations, exemptions, conforming changes, Minn. Law 2024 c 96 art 2 s 7
cooperatives, Minn. Law 2005 1Sp c 3 art 3 s 12
corporations
Additions and subtractions from income, Minn. Law 2023 c 64 art 1 s 28
additions to federal taxable income, Minn. Law 2005 c 151 art 6 s 10, 14
Additions to income, Minn. Law 2009 c 12 art 1 s 4, 2011 c 8 s 4
Additions to income, prescription drug benefits, subsidies for, Minn. Law 2013 c 143 art 6 s 8
Alternative minimum tax, definition of foreign operating corporation, repeal, Minn. Law 2013 c 143 art 6 s 34
biotechnology and health sciences industry zones, Minn. Law 2005 1Sp c 3 art 7 s 16
Cannabis licensees, disallowed federal expenses, subtractions from income, Minn. Law 2024 c 121 art 2 s 33
Credit for increasing research activities, Minn. Law 2008 c 366 art 12 s 3
Cross-reference correction, Minn. Law 2008 c 154 art 11 s 17, 18
Deductions, computer technology donations deduction, Minn. Law 2008 c 154 art 4 s 4
Deferred foreign income, Minn. Law 2023 c 64 art 1 s 28, 29, 53
Deferred foreign income, identification, Minn. Law 2019 1Sp c 6 art 1 s 11
Dividend received deduction, Minn. Law 2013 c 143 art 6 s 30
Electronic payments, Minn. Law 2013 c 142 art 5 s 6
Estimated taxes, Minn. Law 2013 c 143 art 15 s 7 to 2013 c 143 art 15 s 10
estimated taxes, filing extensions, repeal, Minn. Law 2005 c 151 art 6 s 21
fees, cooperatives, Minn. Law 2005 1Sp c 3 art 3 s 12
Fines and penalties deducted from federal income, Minn. Law 2008 c 154 art 3 s 2, 4, 6
foreign operating corporations, see same under this topic, Minn. Law 2005 1Sp c 3 art 3 s 5
Franchise tax minimum fee increase, Minn. Law 2013 c 143 art 6 s 25
Global intangible low-taxed income, subtractions from income, Minn. Law 2019 1Sp c 6 art 1 s 32
Interest expenses, computation, Minn. Law 2019 1Sp c 6 art 1 s 58
international economic development zone, Minn. Law 2005 1Sp c 3 art 10 s 10, 11, 19
job opportunity building zones, Minn. Law 2005 1Sp c 3 art 7 s 15
No-nexus subsidiaries, Minn. Law 2013 c 143 art 6 s 28
Nongame wildlife checkoff, Minn. Law 2011 1Sp c 2 art 4 s 25
Nongame wildlife checkoff, use of funds, Minn. Law 2010 c 361 art 4 s 68
Occupation taxes, Minn. Law 2013 c 143 art 6 s 31
Pass-through entities, Minn. Law 2023 c 64 art 1 s 14, 16, 32
Pass-through entities, revisor's correction, Minn. Law 2024 c 85 s 88
Refunds, delay, repeal of requirement, Minn. Law 2011 c 8 s 8
refunds, electronic means, Minn. Law 2005 c 151 art 6 s 1, 5, 7
Returns, disclosure, Minn. Law 2024 c 127 art 10 s 11, 12
returns, filing deadlines, Minn. Law 2005 c 151 art 6 s 2, 3
Returns, filing, extension, Minn. Law 2008 c 366 art 4 s 1
S corporations, see same under this topic
Sales factor, determination, Minn. Law 2019 1Sp c 6 art 2 s 21
Seed capital investment credit, Minn. Law 2008 c 366 art 5 s 1, 9
Subtractions from income, Minn. Law 2009 c 12 art 1 s 5
Subtractions from income, small ethanol producer credit, Minn. Law 2010 c 389 art 3 s 9, 10, 16, 17
Taxes paid to other states, credits, Minn. Law 2023 c 64 art 16 s 2
Temporary additions and subtractions to income, Minn. Law 2023 c 1 s 22
Unitary business, combined reports, Minn. Law 2008 c 366 art 12 s 4, 5
Unitary business principle, Minn. Law 2013 c 143 art 6 s 28
Unitary businesses, designated member responsible for tax matters, Minn. Law 2009 c 88 art 7 s 1
Unitary group members, returns, filing, Minn. Law 2008 c 366 art 12 s 1
Corporations, apportionment of net income, sales factor, Minn. Law 2014 c 308 art 11 s 4
Corporations, pass-through entities, Minn. Law 2021 1Sp c 14 art 3 s 1 to 2021 1Sp c 14 art 3 s 8
Corrections, Minn. Law 2004 c 228 art 1 s 47, 2005 c 10 art 1 s 61
Create automotive recovery jobs credit, Minn. Law 2010 c 216 s 33 to 2010 c 216 s 43
credits
Active military service, Minn. Law 2008 c 154 art 3 s 5
"Angel investment credit", Minn. Law 2011 c 112 art 11 s 2 to 2011 c 112 art 11 s 4, 2013 c 143 art 6 s 1 to 2013 c 143 art 6 s 3, 2014 c 150 art 1 s 1 to 2014 c 150 art 1 s 6, 2014 c 308 art 4 s 1 to 2014 c 308 art 4 s 3, 2023 c 64 art 1 s 6, 7, 51
Beginning farmer incentive credit, Minn. Law 2017 1Sp c 1 art 1 s 1, 16
Beginning farmer tax credits, Minn. Law 2023 c 64 art 1 s 1 to 2023 c 64 art 1 s 5
Bovine testing credit, Minn. Law 2008 c 154 art 11 s 13, 2008 c 366 art 4 s 7
Bovine tuberculosis testing credit, Minn. Law 2006 c 259 art 1 s 1
Child tax credit, Minn. Law 2023 c 64 art 1 s 34
Advance payment, Minn. Law 2024 c 127 art 68 s 3
Minimum credit, Minn. Law 2024 c 127 art 68 s 4
Phaseout, technical change, Minn. Law 2024 c 127 art 68 s 2
Corporations, credit for increasing research activities, Minn. Law 2008 c 366 art 12 s 3
Create automotive recovery jobs credit, Minn. Law 2010 c 216 s 33 to 2010 c 216 s 43
Day care expenses, children, Minn. Law 2017 1Sp c 1 art 1 s 18, 19, 2023 c 64 art 1 s 35
Dependent care credit, Minn. Law 2009 c 12 art 1 s 8, 2009 c 88 art 1 s 9, 2010 c 389 art 3 s 13, 2014 c 150 art 1 s 15 to 2014 c 150 art 1 s 17
Dependent care credit, phaseout, indexing for inflation, Minn. Law 2008 c 154 art 11 s 14
education credit, Minn. Law 2005 c 151 art 6 s 12, 17, 2005 1Sp c 3 art 3 s 10, 2005 1Sp c 7 s 38, 2017 1Sp c 1 art 1 s 21, 22, 2023 c 64 art 1 s 37
Education credit, expenditures, appropriation, Minn. Law 2011 1Sp c 9 art 10 s 3
Film production tax credit, Minn. Law 2021 1Sp c 14 art 1 s 3, 9, 14, 2023 c 64 art 1 s 8 to 2023 c 64 art 1 s 10, 33, 2024 c 120 art 2 s 5
Franchise taxes, research credit, revisor's correction, Minn. Law 2023 c 25 s 159
Greater Minnesota internship program credit, Minn. Law 2013 c 143 art 6 s 4, 12, 2013 c 143 art 13 s 22, 2014 c 308 art 4 s 4 to 2014 c 308 art 4 s 6
Historic structure rehabilitation credit, Minn. Law 2013 c 143 art 6 s 16 to 2013 c 143 art 6 s 20, 32, 2013 c 143 art 13 s 22
Historic structure rehabilitation tax credit, Minn. Law 2010 c 216 s 11, 17, 2017 1Sp c 4 art 2 s 37 to 2017 1Sp c 4 art 2 s 40, 2019 1Sp c 6 art 1 s 43 to 2019 1Sp c 6 art 1 s 46, 2021 1Sp c 14 art 1 s 11, 2023 c 64 art 1 s 39, 50, 51
Increasing research activities, Minn. Law 2010 c 216 s 10
international economic development zone, Minn. Law 2005 1Sp c 3 art 10 s 5 to 2005 1Sp c 3 art 10 s 7, 20
K-12 education expenses credit, Minn. Law 2009 c 88 art 1 s 9
Long-term care insurance credit, Minn. Law 2019 1Sp c 6 art 1 s 40
Lower income motor fuels credit, repealed, Minn. Law 2010 c 216 s 62
Lower income motor fuels tax credit, Minn. Law 2008 c 152 art 3 s 2
Manufactured home park sales, Minn. Law 2023 c 64 art 1 s 40
Manufactured home park sales, conforming changes, Minn. Law 2024 c 96 art 2 s 6
Marriage penalty credit, Minn. Law 2014 c 150 art 1 s 20, 2019 1Sp c 6 art 1 s 42
Military retirement credit, Minn. Law 2013 c 143 art 6 s 13
Military service
Generally, Minn. Law 2023 c 64 art 1 s 38
Revisor's correction, Minn. Law 2023 c 25 s 157
Military service credit, Minn. Law 2006 c 259 art 1 s 2, 2008 c 366 art 4 s 8 to 2008 c 366 art 4 s 11
Minnesota college savings plan credit, Minn. Law 2017 1Sp c 1 art 1 s 25, 2019 1Sp c 6 art 1 s 47, 48
Minnesota housing tax credit, Minn. Law 2021 1Sp c 14 art 1 s 13, 15
Nonresidents, credit for taxes paid to state of domicile, repeal, Minn. Law 2013 c 143 art 6 s 34
Onetime refundable tax credit, Minn. Law 2023 c 64 art 1 s 49
Outreach programs, Minn. Law 2023 c 64 art 7 s 30
Pass-through entities tax credit, Minn. Law 2023 c 64 art 1 s 32
Pass-through entity tax credit, Minn. Law 2021 1Sp c 14 art 3 s 6
Political contribution credit, Minn. Law 2010 1Sp c 1 art 13 s 4
Political contributions, Minn. Law 2023 c 64 art 1 s 31
Reading credit, learning-disabled children, Minn. Law 2014 c 308 art 4 s 22
Renters credit, Minn. Law 2023 c 64 art 7 s 9
Research activities credit, Minn. Law 2017 1Sp c 1 art 1 s 23, 10
Research credit, Minn. Law 2013 c 143 art 6 s 14, 15
Seed capital investment credit, Minn. Law 2008 c 366 art 5 s 1, 9
Short line railroad infrastructure modernization tax credit, Minn. Law 2023 c 64 art 1 s 41, 48
Small business investment tax credit, Minn. Law 2021 1Sp c 14 art 1 s 1, 2, 2023 c 64 art 1 s 6, 7, 51
Small ethanol producer federal credit, Minn. Law 2010 c 389 art 3 s 9, 10, 16, 17
Student loan credit, Minn. Law 2017 1Sp c 1 art 1 s 24, 2021 1Sp c 14 art 1 s 12
Sustainable aviation fuel, Minn. Law 2023 c 68 art 3 s 21
taxes paid to another state, Minn. Law 2005 c 151 art 6 s 11, 15
Taxes paid to other states or Canada, Minn. Law 2017 1Sp c 1 art 1 s 15, 2023 c 64 art 16 s 2
Teachers, master's degree in licensure field, Minn. Law 2017 1Sp c 1 art 1 s 26
working family credit, Minn. Law 2005 c 151 art 6 s 16, 2008 c 154 art 11 s 15, 2010 c 389 art 3 s 14, 2010 1Sp c 1 art 25 s 3, 13, 2014 c 150 art 1 s 18, 19, 2023 c 64 art 1 s 36
Working family credit, expenditures, Minn. Law 2007 c 147 art 19 s 3
Working family credit, expenditures, appropriation, Minn. Law 2011 1Sp c 9 art 10 s 3
Young child credit, Minn. Law 2017 1Sp c 1 art 1 s 18, 19
Credits, beginning farmer tax credits, Minn. Law 2022 c 95 art 1 s 1
Credits, economic development incentive programs, evaluation, Minn. Law 2015 c 77 art 2 s 2
Credits, stillborn child credit, Minn. Law 2016 c 189 art 14 s 1
Damages received, sexual harassment or abuse, subtraction, Minn. Law 2023 c 64 art 1 s 27
Decedents estates
Additions to income, federal special deductions, Minn. Law 2023 c 64 art 1 s 53
Net investment income tax, Minn. Law 2023 c 64 art 1 s 30
Temporary additions and subtractions to income, Minn. Law 2023 c 1 s 22
Decedents estates, additions to income, federal special deductions, Minn. Law 2019 1Sp c 6 art 1 s 23
Deductions
Armed service compensation, revisor's correction, Minn. Law 2024 c 85 s 89
Blind taxpayers, Minn. Law 2019 1Sp c 6 art 1 s 17, 2024 c 76 s 2
Business interest deductions, Minn. Law 2023 c 1 s 8, 10, 13, 14
Carryover and carryback, net operating losses, Minn. Law 2023 c 1 s 9, 11, 12, 19
Casualty loss deduction, 2021 special rule, Minn. Law 2023 c 1 s 26
Charitable contributions, Minn. Law 2019 1Sp c 6 art 1 s 25, 2023 c 1 s 24
Computer technology donations deduction, Minn. Law 2008 c 154 art 4 s 4
Conforming changes, Minn. Law 2023 c 63 art 2 s 7, 8
Cost of living adjustment, Minn. Law 2019 1Sp c 6 art 1 s 17
Dependent persons, Minn. Law 2019 1Sp c 6 art 1 s 17, 2023 c 1 s 7, 2024 c 76 s 3
Dividends received, Minn. Law 2019 1Sp c 6 art 1 s 57, 2019 1Sp c 6 art 2 s 22, 2023 c 64 art 1 s 45 to 2023 c 64 art 1 s 47
Federal update, Minn. Law 2010 c 216 s 8
Fines, fees, and penalties, not business expenses, Minn. Law 2008 c 154 art 3 s 6
Generally, Minn. Law 2019 1Sp c 6 art 1 s 26
Haiti earthquake, charitable contributions, Minn. Law 2010 c 187
Itemized deductions, Minn. Law 2019 1Sp c 6 art 1 s 13
Limitations, Minn. Law 2019 1Sp c 6 art 1 s 17, 2023 c 64 art 1 s 19
Losses, Minn. Law 2021 1Sp c 14 art 1 s 7
Military service pensions, Minn. Law 2017 1Sp c 1 art 17 s 1
Net operating losses, Minn. Law 2023 c 1 s 9, 11, 2023 c 64 art 1 s 44
Effective date, Minn. Law 2024 c 82 s 1
Revisor's correction, Minn. Law 2024 c 85 s 90
Nondeductible items, Minn. Law 2019 1Sp c 6 art 1 s 74
Persons 65 and older, Minn. Law 2019 1Sp c 6 art 1 s 17, 2024 c 76 s 2
Small ethanol producer federal credit, Minn. Law 2010 c 389 art 3 s 9, 10, 16, 17
Special limited adjustment, Minn. Law 2019 1Sp c 6 art 1 s 61, 2021 1Sp c 14 art 12 s 14
Standard deduction, Minn. Law 2019 1Sp c 6 art 1 s 17, 2024 c 76 s 1 to 2024 c 76 s 3
2021 special rule, Minn. Law 2023 c 1 s 26
Generally, Minn. Law 2023 c 64 art 1 s 19, 20
Teachers, expense deduction, Minn. Law 2008 c 154 art 4 s 3, 6, 7
Tuition deduction, Minn. Law 2008 c 154 art 4 s 3, 6, 7
Unitary businesses, Minn. Law 2017 1Sp c 1 art 1 s 30
Deductions, dividend received deduction, Minn. Law 2013 c 143 art 6 s 30
Deductions, K-12 education expenses
Driving costs excluded, Minn. Law 2009 c 88 art 7 s 7
Rules repealed, Minn. Law 2009 c 88 art 7 s 11
Deductions, net operating losses, revisor's correction, Minn. Law 2018 c 182 art 1 s 76
deductions, tsunami relief, contributions for, Minn. Law 2005 c 1
Definitions
Alternative minimum tax, Minn. Law 2017 1Sp c 1 art 1 s 29, 2019 1Sp c 6 art 1 s 50, 52, 2023 c 1 s 18
Dependency exemption allocation, Minn. Law 2019 1Sp c 6 art 1 s 15
Generally, Minn. Law 2017 c 1 s 2, 3, 2017 1Sp c 1 art 1 s 4, 5, 2019 1Sp c 6 art 1 s 9 to 2019 1Sp c 6 art 1 s 14, 2019 1Sp c 6 art 2 s 10, 11
Itemized deductions, Minn. Law 2019 1Sp c 6 art 1 s 16
Marriage penalty credit, Minn. Law 2023 c 1 s 17
Military service credit, adjusted gross income, revisor's correction, Minn. Law 2023 c 25 s 158
Minnesota education credit, Minn. Law 2017 1Sp c 1 art 1 s 22, 2023 c 64 art 1 s 37
Renters credit, Minn. Law 2023 c 64 art 7 s 9
Revenue Recapture Act, Minn. Law 2019 1Sp c 6 art 1 s 1
Definitions, partnerships, Minn. Law 2021 1Sp c 14 art 2 s 8
Definitions, revisor's correction, Minn. Law 2018 c 182 art 1 s 72
Dependent care credit, Minn. Law 2009 c 12 art 1 s 8, 2009 c 88 art 1 s 9, 2010 c 389 art 3 s 13, 2014 c 150 art 1 s 15 to 2014 c 150 art 1 s 17, 2017 1Sp c 1 art 1 s 18, 19, 44, 2019 1Sp c 6 art 1 s 38
2021 special rule, Minn. Law 2023 c 1 s 25
Generally, Minn. Law 2023 c 64 art 1 s 35
Dependent care credit, phaseout
Indexing for inflation, Minn. Law 2008 c 154 art 11 s 14
Dependent care credit, revisor's correction, Minn. Law 2018 c 182 art 1 s 73, 2024 c 85 s 91
Dependent children, dependency exemptions, child custody, Minn. Law 2015 c 30 art 1 s 10
Depreciation, Minn. Law 2020 5Sp c 3 art 7 s 1 to 2020 5Sp c 3 art 7 s 3, 2021 1Sp c 14 art 1 s 17
Earned income tax credit, dependent care credit, allocation, revisor's correction, Minn. Law 2023 c 25 s 155
Easy enrollment health insurance outreach program checkoff, Minn. Law 2023 c 70 art 16 s 17
education credit, Minn. Law 2005 c 151 art 6 s 12, 17, 2005 1Sp c 3 art 3 s 10, 2005 1Sp c 7 s 38, 2017 1Sp c 1 art 1 s 21, 22, 2021 1Sp c 7 art 16 s 2, 2023 c 70 art 20 s 2
Education credit expenditures, Minn. Law 2011 1Sp c 9 art 10 s 3
Education credit, revisor's correction, Minn. Law 2019 c 50 art 1 s 91
Entertainers and public speakers, Minn. Law 2011 1Sp c 7 art 1 s 2, 13
Entertainment taxes, withholding, returns, filing, Minn. Law 2017 1Sp c 1 art 16 s 24
estimated taxes
corporations, filling extensions, repeal, Minn. Law 2005 c 151 art 6 s 21
Corporations or entities, Minn. Law 2013 c 143 art 15 s 7 to 2013 c 143 art 15 s 10
declarations, Minn. Law 2005 c 151 art 6 s 20, 21
Increases due to new rates, penalty exemption, Minn. Law 2013 c 143 art 6 s 33
Trusts, S corporations, and partnerships, Minn. Law 2011 c 112 art 1 s 5 to 2011 c 112 art 1 s 8
Underpayments, charges for, abatement, Minn. Law 2011 c 112 art 1 s 1
Estimated taxes, short taxable year declarations, repeal, Minn. Law 2008 c 366 art 12 s 8
Exceptions, dependent exemption, revisor's correction, Minn. Law 2020 c 83 art 1 s 73
Exclusions from income
Wages received as nonresident, Minn. Law 2008 c 154 art 3 s 7
Exclusions from income, airline payment amount rollovers to IRAs, Minn. Law 2015 c 1 s 12
Exclusions from income, airline payments to traditional IRAs, amended returns for, Minn. Law 2013 c 3 s 26
Exempt interest, information returns, filing, Minn. Law 2017 1Sp c 1 art 13 s 4
Exemptions
Dependency exemption allocation, adjustments, Minn. Law 2019 1Sp c 6 art 1 s 15, 27
Entertainers and public speakers, Minn. Law 2011 1Sp c 7 art 1 s 2, 13
Exempt entities subject to tax under Internal Revenue Code, Minn. Law 2019 1Sp c 6 art 1 s 35, 2019 1Sp c 6 art 2 s 15
International economic development zones, Minn. Law 2006 c 259 art 13 s 13
Mining companies, Minn. Law 2011 1Sp c 7 art 7 s 2
Refining, Minn. Law 2011 1Sp c 7 art 7 s 2, 3
Exemptions, exempt entities subject to tax under Internal Revenue Code, Minn. Law 2017 1Sp c 1 art 1 s 12
Exemptions, nursing facility workforce incentive grant program, Minn. Law 2023 c 74 s 1
Exemptions, technical corrections, Minn. Law 2010 c 382 s 60
Federal adjusted gross income
Additions to, Minn. Law 2019 1Sp c 6 art 1 s 19, 20
Conforming changes, Minn. Law 2019 1Sp c 6 art 1 s 6, 7, 18, 19, 24, 28, 34, 41, 49, 69 to 71
Effective date, Minn. Law 2019 1Sp c 6 art 1 s 12
Subtractions from, Minn. Law 2019 1Sp c 6 art 1 s 24 to 2019 1Sp c 6 art 1 s 30, 74
Federal adjusted gross income, partnerships, Minn. Law 2021 1Sp c 14 art 2 s 8, 9
Federal adjusted gross income, updates, Minn. Law 2009 c 88 art 1 s 7
Federal conformity, Minn. Law 2014 c 150 art 1 s 7 to 2014 c 150 art 1 s 23, 2014 c 308 art 4 s 10 to 2014 c 308 art 4 s 13, 15, 16, 2015 c 1 s 1 to 2015 c 1 s 5, 2023 c 1, 2023 c 64 art 2 s 1 to 2023 c 64 art 2 s 8
Federal form 1099s
Filing, Minn. Law 2008 c 154 art 3 s 1
Returns, filing by payers of dividends, Minn. Law 2008 c 154 art 11 s 4, 5
Federal income taxes
Changes, notice to Revenue Department, Minn. Law 2019 1Sp c 6 art 13 s 1
Unemployment insurance benefit applicants, tax liability, Minn. Law 2019 1Sp c 7 art 8 s 5
Federal law, 2006 changes, conforming amendments, Minn. Law 2007 c 1 s 1 to 2007 c 1 s 3
Federal laws, effective dates, Minn. Law 2019 1Sp c 6 art 1 s 14
Federal laws, tax conformity, Minn. Law 2021 1Sp c 14 art 1 s 4, 5
Federal taxable income
Additions to, Minn. Law 2017 c 1 s 4, 5, 2017 1Sp c 1 art 1 s 6
Bonus depreciation and section 179 expensing, Minn. Law 2013 c 143 art 6 s 6
Corporations
Additions to, Minn. Law 2013 c 143 art 6 s 8
Foreign operating corporations, deemed dividends, Minn. Law 2013 c 143 art 6 s 8
Subtractions for foreign royalties, repeal, Minn. Law 2013 c 143 art 6 s 9
Subtractions from, Minn. Law 2017 1Sp c 1 art 1 s 7 to 2017 1Sp c 1 art 1 s 10, 29
Subtractions from, railroad maintenance expenses, Minn. Law 2013 c 143 art 6 s 7, 9
Federal taxable income, subtractions from, Minn. Law 2019 1Sp c 6 art 1 s 74, 2019 1Sp c 6 art 2 s 12 to 2019 1Sp c 6 art 2 s 14
federal update, Minn. Law 2005 1Sp c 3 art 4 s 2 to 2005 1Sp c 3 art 4 s 15, 2005 1Sp c 7 s 39, 2006 c 259 art 2, 2008 c 154 art 4, 2009 c 12 art 1 s 1, 7, 2009 c 88 art 1 s 1, 2, 2010 c 216 s 7 to 2010 c 216 s 9, 14, 15, 2013 c 3 s 3, 4
Latest update, Minn. Law 2011 1Sp c 7 art 2 s 1 to 2011 1Sp c 7 art 2 s 7, 2011 1Sp c 7 art 10 s 7
Tax year 2010, Minn. Law 2011 c 8 s 1, 2, 5, 6
Fiduciary income taxes, payment, extensions, Minn. Law 2017 1Sp c 1 art 1 s 3
Filing, armed forces members, Minn. Law 2011 c 112 art 1 s 2
Film production tax credit, Minn. Law 2021 1Sp c 14 art 1 s 3, 9, 14, 2024 c 120 art 2 s 5
Financial asset securitization investment trusts, repealed, Minn. Law 2017 1Sp c 1 art 17 s 5
financial institutions
apportioning income to state, Minn. Law 2005 1Sp c 3 art 3 s 14
Apportionment of income to state, Minn. Law 2008 c 366 art 4 s 14
Fines and penalties deducted from federal income
Additions to income, Minn. Law 2008 c 154 art 3 s 2, 4
Foreign-derived intangible income, Minn. Law 2023 c 64 art 1 s 21
Foreign income
Deferred foreign income
Definition, Minn. Law 2019 1Sp c 6 art 1 s 11
Subtractions from income, Minn. Law 2019 1Sp c 6 art 1 s 29, 33
Foreign-derived intangible income, Minn. Law 2019 1Sp c 6 art 1 s 22
Global intangible low-taxed income, subtractions from income, Minn. Law 2019 1Sp c 6 art 1 s 30 to 2019 1Sp c 6 art 1 s 32
Foreign income, deferred foreign income, Minn. Law 2023 c 64 art 1 s 25, 53
Foreign operating corporations
Deemed dividends, addition to income, repeal, Minn. Law 2013 c 143 art 6 s 8
Definition, Minn. Law 2008 c 366 art 4 s 3
Dividends, additions to income, Minn. Law 2008 c 366 art 4 s 5
Payroll, Minn. Law 2008 c 366 art 12 s 2
Repeal, Minn. Law 2013 c 143 art 6 s 5, 28, 29, 34
Royalties and fees, Minn. Law 2008 c 366 art 4 s 6
Unitary group members of, interest and intangible expenses, Minn. Law 2008 c 366 art 4 s 5
Foreign royalties, subtraction for, repeal, Minn. Law 2013 c 143 art 6 s 9, 26, 27
Foreign sales corporations, Minn. Law 2013 c 143 art 6 s 8, 9
Franchise taxes, credits, research credit, Minn. Law 2017 1Sp c 1 art 1 s 23
Franchise taxes, imposition of tax, Minn. Law 2019 1Sp c 6 art 1 s 54
Franchise taxes, job opportunity building zone companies, exclusion, Minn. Law 2011 c 112 art 6 s 5, 6
Franchise taxes, research credit limitation, revisor's correction, Minn. Law 2023 c 25 s 159
Frivolous returns, penalty, Minn. Law 2010 c 389 art 3 s 7
Global intangible low-taxed income, Minn. Law 2023 c 64 art 1 s 53
Greater Minnesota internship program credit, Minn. Law 2013 c 143 art 6 s 4, 12, 2013 c 143 art 13 s 22, 2014 c 308 art 4 s 4 to 2014 c 308 art 4 s 6
Gross income, allocation to state, Minn. Law 2017 1Sp c 1 art 13 s 11, 2019 1Sp c 6 art 1 s 56
Historic structure rehabilitation credit
Extension, Minn. Law 2013 c 143 art 13 s 22
Generally, Minn. Law 2013 c 143 art 6 s 16 to 2013 c 143 art 6 s 20, 32
Income
Additions to, Minn. Law 2023 c 1 s 22, 23, 2023 c 64 art 1 s 21
Adjusted gross income, defined, Minn. Law 2023 c 64 art 1 s 17
Alternative minimum taxable income, computation, Minn. Law 2023 c 64 art 1 s 42, 43
Definitions, Minn. Law 2023 c 64 art 1 s 16, 17, 53
Earned income, defined, Minn. Law 2023 c 1 s 6
Net income, defined, Minn. Law 2023 c 1 s 4
Subtractions from, Minn. Law 2023 c 1 s 22, 23, 2023 c 64 art 1 s 22 to 2023 c 64 art 1 s 27, 29, 52
Income Tax Microdata Coordinating Committee, sunset, Minn. Law 2009 c 88 art 11 s 2
Individual income taxes
2013 tax year
Internal Revenue Code, update, Minn. Law 2014 c 150 art 1 s 22, 2014 c 308 art 4 s 16
Underpayments, collection, Minn. Law 2014 c 150 art 1 s 23
Additions to income, Minn. Law 2014 c 150 art 1 s 10, 2014 c 308 art 4 s 11
Alternative minimum tax, Minn. Law 2014 c 150 art 1 s 21, 2014 c 308 art 4 s 15
Brackets, inflation adjustment, Minn. Law 2013 c 143 art 6 s 11
Credits, see same under this topic
Internal Revenue Code, update, Minn. Law 2014 c 150 art 1 s 7, 13, 2014 c 308 art 4 s 9, 13
Part-year residents, rates, Minn. Law 2014 c 150 art 1 s 14
Rates, increases, Minn. Law 2013 c 143 art 6 s 10
Reading credit, learning-disabled children, Minn. Law 2014 c 308 art 4 s 22
State itemized deduction, Minn. Law 2014 c 150 art 1 s 12
Subtractions from income, Minn. Law 2014 c 150 art 1 s 11, 2014 c 308 art 4 s 12
Individual income taxes, additions to income, Minn. Law 2009 c 12 art 1 s 3
individuals
additions to federal taxable income, Minn. Law 2005 c 151 art 6 s 8
Itemized deductions, Minn. Law 2023 c 64 art 1 s 18
Net investment income tax, Minn. Law 2023 c 64 art 1 s 30
Net operating losses, deductions, Minn. Law 2023 c 1 s 9, 11
Net operating losses, deductions, revisor's correction, Minn. Law 2024 c 85 s 90
Returns, Minn. Law 2024 c 127 art 68 s 1
Standard deduction, Minn. Law 2024 c 76 s 1 to 2024 c 76 s 3
2021 special rule, Minn. Law 2023 c 1 s 26
Generally, Minn. Law 2023 c 64 art 1 s 20
subtractions from income, youth works benefits, Minn. Law 2005 c 151 art 6 s 9
Temporary additions and subtractions to income, Minn. Law 2023 c 1 s 22
Individuals, date of birth, Minn. Law 2008 c 154 art 11 s 2
Individuals, dependent exemption, Minn. Law 2021 1Sp c 14 art 12 s 3
Information returns, Section 1031 transactions, Minn. Law 2009 c 88 art 7 s 2, 3
instruction books, local use tax instructions, Minn. Law 2005 1Sp c 3 art 3 s 3
Interest
Corporation expenses, computation, Minn. Law 2019 1Sp c 6 art 1 s 58
Itemized deductions, Minn. Law 2019 1Sp c 6 art 1 s 16
Interest, delinquent balances, reciprocity with Wisconsin, Minn. Law 2017 1Sp c 1 art 1 s 28
Internal Revenue Code, citation update, Minn. Law 2008 c 154 art 4 s 1, 2, 5
Internal Revenue Code, federal update, Minn. Law 2006 c 259 art 2
Internal Revenue Code update, Minn. Law 2014 c 150 art 1 s 7, 13, 2014 c 308 art 4 s 9, 13
international economic development zone
credits, Minn. Law 2005 1Sp c 3 art 10 s 5 to 2005 1Sp c 3 art 10 s 7
exemption, Minn. Law 2005 1Sp c 3 art 10 s 2 to 2005 1Sp c 3 art 10 s 4, 8
jobs credit, Minn. Law 2005 1Sp c 3 art 10 s 20
Investment companies
Apportionment of income to state, Minn. Law 2008 c 366 art 4 s 13
Itemized deductions, individuals, estates, and trusts
Allowances, computation, Minn. Law 2019 1Sp c 6 art 1 s 16
Subtractions from federal taxable income, Minn. Law 2019 1Sp c 6 art 1 s 26
Itemized deductions, individuals, estates, and trusts, allowances, computation, Minn. Law 2021 1Sp c 14 art 1 s 7, 2023 c 64 art 1 s 18
Job opportunity building zone companies, franchise taxes, Minn. Law 2011 c 112 art 6 s 5, 6
job opportunity building zones, Minn. Law 2005 1Sp c 3 art 7 s 13, 14
Job opportunity building zones, jobs credit, working family credit, offset, deleted, Minn. Law 2023 c 25 s 156
Joint returns, payment, liability, Minn. Law 2019 1Sp c 6 art 2 s 9
joint returns, requests for calculation of separate liability, Minn. Law 2005 c 151 art 6 s 4
Jurisdiction to tax, exceptions, printers, personal property, Minn. Law 2009 c 14
K-12 education expenses credit, Minn. Law 2009 c 88 art 1 s 9
Limited liability companies, sole members, Minn. Law 2010 c 389 art 3 s 11, 18
Long-term care insurance credit, Minn. Law 2017 1Sp c 1 art 13 s 9, 2019 1Sp c 6 art 1 s 40
Long-term services and supports workforce incentive grants, subtraction from income, Minn. Law 2023 c 61 art 1 s 10
Low-income housing tax credits, allocation to cities and counties, Minn. Law 2018 c 214 art 3 s 1, 2019 1Sp c 1 art 6 s 24
Lower income motor fuels credit, repealed, Minn. Law 2010 c 216 s 62
Lower income motor fuels tax credit, Minn. Law 2008 c 152 art 3 s 2
Marriage penalty credit, Minn. Law 2014 c 150 art 1 s 20, 2019 1Sp c 6 art 1 s 42
Married persons, marital status determination, Minn. Law 2019 1Sp c 6 art 1 s 8
Medical cannabis manufacturers, disallowed federal expenses, subtractions from income, Minn. Law 2019 1Sp c 6 art 1 s 53, 2019 1Sp c 6 art 2 s 13, 14
Military pensions, subtraction from federal income tax, Minn. Law 2016 c 189 art 13 s 57
Military retirement credit, Minn. Law 2013 c 143 art 6 s 13
Military service credit, Minn. Law 2006 c 259 art 1 s 2, 2008 c 366 art 4 s 8 to 2008 c 366 art 4 s 11
Military service credit, revisor's correction, Minn. Law 2019 c 50 art 1 s 92, 2023 c 25 s 157
Mining companies, Minn. Law 2011 1Sp c 7 art 7 s 2
Returns, filing, extension, Minn. Law 2008 c 366 art 4 s 1
Minnesota college savings plan
Credit
Generally, Minn. Law 2019 1Sp c 6 art 1 s 37, 47, 48, 2019 1Sp c 6 art 2 s 19
Revisor's correction, Minn. Law 2019 c 50 art 1 s 90, 93
Distributions, additions to income, Minn. Law 2019 1Sp c 6 art 1 s 20
Minnesota college savings plan credit, Minn. Law 2017 1Sp c 1 art 1 s 25
Minnesota education credit, Minn. Law 2023 c 64 art 1 s 37
Minnesota education credit, generally, Minn. Law 2017 1Sp c 1 art 1 s 21, 22
Minnesota housing tax credit, Minn. Law 2021 1Sp c 14 art 1 s 13, 15
National Guard
Military service credit, Minn. Law 2008 c 366 art 4 s 8 to 2008 c 366 art 4 s 11
Subtractions from income, Minn. Law 2008 c 154 art 3 s 3, 2008 c 366 art 4 s 4, 17, 2008 c 370 s 14
Net income, Minn. Law 2014 c 150 art 1 s 9, 2014 c 308 art 4 s 10
2017 calculation, Minn. Law 2019 1Sp c 6 art 1 s 72
Allocation to state, Minn. Law 2019 1Sp c 6 art 1 s 56
Net income, rollovers to Roth accounts, Minn. Law 2011 c 8 s 2
Net operating loss carrybacks, Minn. Law 2010 c 216 s 13
Net operating losses
Additions to income, Minn. Law 2011 c 112 art 6 s 1
Alternative minimum tax, Minn. Law 2011 c 112 art 6 s 4, 7
Net operating losses, carryover, applications, Minn. Law 2019 1Sp c 6 art 1 s 55, 2023 c 64 art 1 s 44
Net operating losses, carryover, applications, effective date, Minn. Law 2024 c 82 s 1
nongame wildlife checkoff, Minn. Law 2005 1Sp c 3 art 11 s 4
Corporations, Minn. Law 2011 1Sp c 2 art 4 s 25
Individuals, Minn. Law 2011 1Sp c 2 art 4 s 24
Nongame wildlife checkoff, written notice from tax preparers, Minn. Law 2017 1Sp c 1 art 22 s 3
Nonresident individuals, credits, allocation, Minn. Law 2017 1Sp c 1 art 1 s 16, 17
Nonresident individuals, dependent care credit, allocation, revisor's correction, Minn. Law 2023 c 25 s 155
Nonresidents, Minn. Law 2009 c 88 art 1 s 8
Allocation of income to other states, Minn. Law 2006 c 259 art 1 s 4
Limited liability companies, sole members, Minn. Law 2010 c 389 art 3 s 11, 18
Partnerships with nonresident partners, Minn. Law 2010 c 389 art 3 s 1
Rates, Minn. Law 2010 c 389 art 3 s 12
Reciprocity, Minn. Law 2010 c 389 art 3 s 15
Nonresidents, computation of tax, Minn. Law 2011 c 112 art 6 s 3
Nonresidents, credit for taxes paid to state of domicile, repeal, Minn. Law 2013 c 143 art 6 s 34
Nonresidents, reciprocity, Minn. Law 2014 c 308 art 4 s 14
organ donors, Minn. Law 2005 1Sp c 3 art 3 s 7
Overpayment, nonresident withholding tax, Minn. Law 2023 c 64 art 16 s 1
Part-year resident individuals
Child tax credit, allocation, Minn. Law 2023 c 64 art 1 s 34
Dependent care credit, allocation, revisor's correction, Minn. Law 2023 c 25 s 155
Net investment income tax, Minn. Law 2023 c 64 art 1 s 30
Renters credit, Minn. Law 2023 c 64 art 7 s 9
Part-year resident individuals, Minnesota college savings plan credit, allocation, Minn. Law 2017 1Sp c 1 art 1 s 25
Part-year residents, Minn. Law 2009 c 88 art 1 s 8
Part-year residents, rates, Minn. Law 2014 c 150 art 1 s 14
partnerships
Assessments, Minn. Law 2017 1Sp c 1 art 13 s 7, 8
Audits, Minn. Law 2021 1Sp c 14 art 2 s 9
Composite estimated taxes, Minn. Law 2011 c 112 art 1 s 3
Conforming changes, Minn. Law 2021 1Sp c 14 art 2 s 1 to 2021 1Sp c 14 art 2 s 7, 10 to 15
Definitions, Minn. Law 2021 1Sp c 14 art 2 s 8
Estimated taxes, Minn. Law 2011 c 112 art 1 s 5 to 2011 c 112 art 1 s 7
Filing, extension, Minn. Law 2008 c 366 art 4 s 2
Gross income of partners, repeal, Minn. Law 2008 c 366 art 12 s 8
Income, Minn. Law 2021 1Sp c 14 art 12 s 1
Nonresident partners, installment sale gains, recognition, Minn. Law 2017 1Sp c 1 art 1 s 11, 2019 1Sp c 6 art 12 s 1
Pass-through entities, Minn. Law 2021 1Sp c 14 art 3 s 1 to 2021 1Sp c 14 art 3 s 8, 2023 c 64 art 1 s 14 to 2023 c 64 art 1 s 16, 32
Reporting and payment requirements, Minn. Law 2021 1Sp c 14 art 2 s 9
Research credit, Minn. Law 2017 1Sp c 1 art 1 s 23
Research credit, limitation, revisor's correction, Minn. Law 2023 c 25 s 159
Returns
Due dates, Minn. Law 2017 1Sp c 1 art 16 s 26
Filing, Minn. Law 2017 1Sp c 1 art 16 s 24
Returns, nonresident partners, composite returns, Minn. Law 2019 1Sp c 6 art 1 s 5, 2023 c 1 s 2, 2023 c 64 art 1 s 13
State representatives, Minn. Law 2021 1Sp c 14 art 2 s 9
Tax identification numbers, incorrect numbers, penalty for use, Minn. Law 2008 c 154 art 11 s 7
Tax liability, Minn. Law 2017 1Sp c 1 art 13 s 7, 12
with nonresident partners, composite returns, Minn. Law 2005 1Sp c 3 art 3 s 2
withholding, Minn. Law 2005 c 151 art 6 s 18, 2005 1Sp c 3 art 3 s 4
Withholding (taxes), nonresident partners, Minn. Law 2021 1Sp c 14 art 3 s 7
Withholding (taxes), overpayment, Minn. Law 2023 c 64 art 16 s 1
Partnerships, nonresident partners, composite returns, Minn. Law 2014 c 150 art 1 s 8
Partnerships, pass-through entities, revisor's correction, Minn. Law 2024 c 85 s 88
Partnerships with nonresident partners, Minn. Law 2010 c 389 art 3 s 1
Pass-through entities, Minn. Law 2021 1Sp c 14 art 3 s 1 to 2021 1Sp c 14 art 3 s 8
Pass-through entities, revisor's correction, Minn. Law 2024 c 85 s 88
Pass-through entity taxes, Minn. Law 2023 c 1 s 3, 2023 c 64 art 1 s 32
Payment, nonresident contractors, cash surety or bond, Minn. Law 2023 c 64 art 16 s 4
Payment, taxes paid or accrued within taxable year, itemized deductions, Minn. Law 2019 1Sp c 6 art 1 s 16
Payment, taxes paid to other states or Canada, credits, Minn. Law 2021 1Sp c 14 art 3 s 5
Penalties (monetary), waiver, Minn. Law 2019 1Sp c 6 art 2 s 25
Political contribution refund, Minn. Law 2015 c 77 art 2 s 82
Political contribution refunds, Minn. Law 2011 1Sp c 7 art 6 s 22
Prescription drug benefits, subsidies for, Minn. Law 2013 c 143 art 6 s 8
Property tax refunds, Minn. Law 2009 c 88 art 1 s 11
Qualified business income, deductions from federal taxes, additions to income, Minn. Law 2019 1Sp c 6 art 1 s 21
Qualified retirement benefits, income, subtractions, Minn. Law 2023 c 64 art 1 s 26
Railroad maintenance expenses, subtraction, Minn. Law 2013 c 143 art 6 s 7, 9
Rates
Individual income taxes, rate increase, Minn. Law 2013 c 143 art 6 s 10, 33
Inflation adjustments, tax brackets, Minn. Law 2019 1Sp c 6 art 1 s 36, 3
New fourth rate, Minn. Law 2013 c 143 art 6 s 10
Schedules, Minn. Law 2019 1Sp c 6 art 12 s 2
Reading credit, learning-disabled children, Minn. Law 2014 c 308 art 4 s 22
Real estate investment trusts, dividends, Minn. Law 2013 c 143 art 6 s 30
Rebate, Minn. Law 2024 c 80 art 1 s 36
Reciprocity, Minn. Law 2017 1Sp c 1 art 1 s 28, 43
Reciprocity, revisor's correction, Minn. Law 2018 c 182 art 1 s 75
Reciprocity, Wisconsin
Benchmark study, Minn. Law 2011 1Sp c 7 art 1 s 1, 9, 12
New agreement, negotiations, Minn. Law 2011 1Sp c 7 art 1 s 11
Refund anticipation loans and checks, Minn. Law 2009 c 88 art 12 s 1
Refunds
Child tax credit, Minn. Law 2023 c 64 art 1 s 34
Onetime refundable tax credit, Minn. Law 2023 c 64 art 1 s 49
Renters credit, Minn. Law 2023 c 64 art 7 s 9
Sustainable aviation fuel facilities, construction, supplies, and equipment, Minn. Law 2023 c 68 art 3 s 26
Withholding overpayment, Minn. Law 2023 c 64 art 16 s 1
Refunds, denial, administrative review, Minn. Law 2017 1Sp c 1 art 16 s 28
Refunds, invalid addresses, Minn. Law 2010 c 389 art 3 s 6
Refunds, political contribution refunds, Minn. Law 2011 1Sp c 7 art 6 s 22
Regulated investment companies, Minn. Law 2010 c 389 art 3 s 3
Renters credit
Conforming changes, Minn. Law 2023 c 64 art 7 s 2, 3, 7, 8, 24, 28, 29, 31
Generally, Minn. Law 2023 c 64 art 7 s 9
Onetime increase, Minn. Law 2023 c 64 art 4 s 30
Reports about, tax incidence biennial reports, Minn. Law 2021 1Sp c 14 art 11 s 17
Reports about, tax incidence report, federal tax elements, Minn. Law 2013 c 3 s 2
Research activities credit, Minn. Law 2017 1Sp c 1 art 1 s 23, 10
Research activities credit, limitation, revisor's correction, Minn. Law 2023 c 25 s 159
Research activities credit, revisor's correction, Minn. Law 2018 c 182 art 1 s 74
Research credit, Minn. Law 2013 c 143 art 6 s 14, 15
returns
Amended returns, Minn. Law 2017 c 1 s 9
Checkoffs, Minn. Law 2023 c 70 art 16 s 17
Composite returns, Minn. Law 2023 c 64 art 1 s 12, 13, 16
corporations, filing deadlines, Minn. Law 2005 c 151 art 6 s 2, 3
Disclosure, Minn. Law 2023 c 70 art 16 s 16
Electronic filing, Minn. Law 2006 c 259 art 8 s 1, 2
failure to file, extended delinquency penalties, Minn. Law 2005 c 151 art 9 s 17
Federal tax returns, Minn. Law 2017 1Sp c 1 art 13 s 1
Filing, Minn. Law 2017 1Sp c 1 art 13 s 2
Filing modernization, Minn. Law 2023 c 64 art 15 s 24
Filing times, Minn. Law 2010 c 389 art 3 s 4
Free filing report, Minn. Law 2023 c 64 art 15 s 23
Frivolous returns, penalty, Minn. Law 2010 c 389 art 3 s 7
Generally, Minn. Law 2017 1Sp c 1 art 16 s 23
Tax shelters, reportable transactions, Minn. Law 2006 c 259 art 8 s 8
Returns, disclosure, Minn. Law 2024 c 127 art 10 s 11, 12
Returns, filing, Minn. Law 2019 1Sp c 6 art 1 s 4
Revenue recapture
Income threshold for, indexing for inflation, Minn. Law 2008 c 154 art 11 s 1
Roth accounts, federal treatment, Minn. Law 2011 c 8 s 2
S corporations
Assessments, Minn. Law 2017 1Sp c 1 art 13 s 8
Bovine testing credit, Minn. Law 2008 c 366 art 4 s 7
Filing, extension, Minn. Law 2008 c 366 art 4 s 2
Nonresident taxpayers, installment sale gains, recognition, Minn. Law 2017 1Sp c 1 art 1 s 11
Research credit, Minn. Law 2017 1Sp c 1 art 1 s 23
Research credit, limitation, revisor's correction, Minn. Law 2023 c 25 s 159
Tax identification numbers, incorrect numbers, penalty for use, Minn. Law 2008 c 154 art 11 s 7
Withholding (taxes), overpayment, Minn. Law 2023 c 64 art 16 s 1
Withholding (taxes), returns, filing, Minn. Law 2017 1Sp c 1 art 16 s 24
S corporations, estimated taxes, Minn. Law 2011 c 112 art 1 s 5 to 2011 c 112 art 1 s 8
S corporations, nonresident taxpayers, installment sale gains, recognition, Minn. Law 2019 1Sp c 6 art 12 s 1
Schedules and tables, tax rates, Minn. Law 2019 1Sp c 6 art 2 s 16
Seasonal employers, withholding returns, Minn. Law 2014 c 308 art 11 s 3
Sick pay benefits, third-party payers, Minn. Law 2011 c 112 art 1 s 4
Small business health care tax credit, expanded access to, Minn. Law 2015 c 71 art 12 s 7
Small business investment tax credit, Minn. Law 2014 c 150 art 1 s 1 to 2014 c 150 art 1 s 6, 2014 c 308 art 4 s 1 to 2014 c 308 art 4 s 3, 2019 1Sp c 6 art 2 s 1 to 2019 1Sp c 6 art 2 s 7, 26, 2019 1Sp c 12 s 2, 2021 1Sp c 14 art 1 s 1, 2
Amount, Minn. Law 2010 c 216 s 12
Credit allowed, Minn. Law 2016 c 189 art 13 s 27
Data classification, Minn. Law 2010 c 216 s 1
Effective date, Minn. Law 2017 1Sp c 1 art 1 s 42
Expiration, Minn. Law 2017 1Sp c 1 art 1 s 27
Generally, Minn. Law 2010 c 216 s 2, 12, 2010 c 389 art 3 s 19
Qualified investors, Minn. Law 2016 c 189 art 7 s 21
Qualified small business, Minn. Law 2016 c 189 art 13 s 26
Qualified small businesses and investors, certification, Minn. Law 2010 c 216 s 2, 2010 c 389 art 3 s 19
Revisor's corrections, Minn. Law 2016 c 158 art 1 s 212
Sunset, Minn. Law 2016 c 189 art 13 s 28
Social security benefits, Minn. Law 2023 c 64 art 1 s 24
State elections campaign fund checkoff, Minn. Law 2010 c 327 s 28
State itemized deduction, Minn. Law 2014 c 150 art 1 s 12, 2019 1Sp c 6 art 1 s 13
Statutes of limitations, extension, Minn. Law 2023 c 1 s 28
Stillborn child credit, Minn. Law 2016 c 189 art 14 s 1
Student loan credit, Minn. Law 2017 1Sp c 1 art 1 s 24, 2021 1Sp c 14 art 1 s 12
Subtractions from income, Minn. Law 2014 c 150 art 1 s 11, 2014 c 308 art 4 s 12
Active military service compensation, Minn. Law 2008 c 366 art 4 s 4, 17
AmeriCorps awards, Minn. Law 2008 c 366 art 4 s 4
Armed forces members, compensation, Minn. Law 2008 c 154 art 11 s 11
Charitable contributions, Minn. Law 2007 c 1 s 2
Corporations, Minn. Law 2009 c 12 art 1 s 5
Discharge of indebtedness income, Minn. Law 2009 c 88 art 1 s 4, 2009 c 95 art 1 s 6
Federal law, changes to conform to, Minn. Law 2008 c 154 art 11 s 12
Foreign sales corporations, Minn. Law 2013 c 143 art 6 s 8, 9
National Guard compensation, Minn. Law 2008 c 154 art 3 s 3, 2008 c 366 art 4 s 4, 17, 2008 c 370 s 14
Railroad maintenance expenses, Minn. Law 2013 c 143 art 6 s 7, 9, 2013 c 143 art 13 s 22
Subtractions from income, armed forces members, compensation, Minn. Law 2011 c 112 art 6 s 2
Surviving spouses, Minn. Law 2019 1Sp c 6 art 1 s 9
Tax liability, joint returns, Minn. Law 2019 1Sp c 6 art 2 s 9
Tax preparers, see under TAXES
Failure to include preparer number, Minn. Law 2008 c 154 art 11 s 10
tax preparers, reckless disregard, Minn. Law 2005 c 151 art 6 s 6
Tax shelter disclosures, correction, Minn. Law 2008 c 154 art 11 s 9
Taxpayers
Assignment of refunds, procedures, Minn. Law 2023 c 55 art 1 s 31
Global intangible low-taxed income, subtractions from income, Minn. Law 2019 1Sp c 6 art 1 s 30
Miscellaneous deductions, Minn. Law 2019 1Sp c 6 art 1 s 16
Personal casualty losses, 2021 special rule, Minn. Law 2023 c 1 s 26
Personal casualty losses, itemized deductions, Minn. Law 2019 1Sp c 6 art 1 s 16
Special limited adjustment, deductions, Minn. Law 2019 1Sp c 6 art 1 s 61
Taxpayer receipt, Minn. Law 2023 c 64 art 15 s 10, 27
Taxpayers, cannabis licensees, disallowed federal expenses, subtractions from income, Minn. Law 2024 c 121 art 2 s 32
Taxpayers, miscellaneous deductions, revisor's correction, Minn. Law 2022 c 55 art 1 s 140
Taxpayers, nonresidents, reciprocity, Minn. Law 2017 1Sp c 1 art 1 s 28, 43
Taxpayers, special limited adjustment, deductions, Minn. Law 2021 1Sp c 14 art 12 s 14
Teachers, expense deduction
Addition, Minn. Law 2008 c 154 art 4 s 3, 6, 7
Temporary reading credit, learning-disabled children, Minn. Law 2014 c 308 art 4 s 22
trades or businesses
apportioning income to state, Minn. Law 2005 1Sp c 3 art 3 s 13
Transportation fringe benefits, subtraction from federal income tax, Minn. Law 2021 1Sp c 14 art 1 s 8
Transportation fringe benefits, subtraction from federal income tax, repeal, Minn. Law 2016 c 189 art 13 s 57
Trusts
Additions to income, federal special deductions, Minn. Law 2023 c 64 art 1 s 53
Net investment income tax, Minn. Law 2023 c 64 art 1 s 30
Temporary additions and subtractions to income, Minn. Law 2023 c 1 s 22
Trusts, additions to income, federal special deductions, Minn. Law 2019 1Sp c 6 art 1 s 23
Trusts, estimated taxes, Minn. Law 2011 c 112 art 1 s 5 to 2011 c 112 art 1 s 7
Tuition deduction, addition, Minn. Law 2008 c 154 art 4 s 3, 6, 7
Tuition expenses, dependent care credit, Minn. Law 2009 c 12 art 1 s 8
Tuition savings plans, distributions, additions to income, Minn. Law 2019 1Sp c 6 art 1 s 20
Unemployment compensation, subtraction, Minn. Law 2023 c 64 art 1 s 52
Unitary businesses, net income, determination, Minn. Law 2019 1Sp c 6 art 2 s 20
Unsession changes, Minn. Law 2014 c 308 art 9 s 59 to 2014 c 308 art 9 s 70, 94
Veterans, military service credit, revisor's correction, Minn. Law 2023 c 25 s 157
withholding
Construction contractors, Minn. Law 2008 c 154 art 3 s 8
Differential wages of armed forces members on active duty, Minn. Law 2009 c 12 art 1 s 12
electronic payments, Minn. Law 2005 1Sp c 3 art 9
Entertainers and public speakers, exemption, Minn. Law 2011 1Sp c 7 art 1 s 2
exemption certificates, statements without basis, Minn. Law 2005 c 151 art 9 s 18
Failure to withhold, treating employee as nonemployee, Minn. Law 2009 c 88 art 7 s 5
Federal backup withholding, Minn. Law 2008 c 366 art 12 s 6
out-of-state contractors, payments to, Minn. Law 2005 1Sp c 3 art 3 s 15
partnerships, Minn. Law 2005 c 151 art 6 s 18, 2005 1Sp c 3 art 3 s 4
payroll deduction, Minn. Law 2005 c 151 art 9 s 20
Returns, electronic filing by employers, Minn. Law 2008 c 154 art 11 s 3
Third-party bulk filers, Minn. Law 2008 c 366 art 12 s 7
W-2s, corrections, Minn. Law 2011 c 8 s 7
Withholding returns, seasonal employers, Minn. Law 2014 c 308 art 11 s 3
Withholding statements, Minn. Law 2010 c 389 art 3 s 2
Withholding (taxes), refunds, Minn. Law 2023 c 64 art 16 s 1
working family credit, Minn. Law 2005 c 151 art 6 s 16, 2011 1Sp c 9 art 10 s 3, 2014 c 150 art 1 s 18, 19, 2020 c 74 art 3 s 7, 8
2021 special rule, Minn. Law 2023 c 1 s 27
Appropriations for, Minn. Law 2021 1Sp c 7 art 16 s 2, 2023 c 70 art 20 s 2
Appropriations for, repeal, Minn. Law 2019 1Sp c 6 art 2 s 8
Credit rates, Minn. Law 2015 1Sp c 3 art 11 s 2
Definitions, Minn. Law 2023 c 1 s 16
Expenditures, Minn. Law 2010 1Sp c 1 art 25 s 13
Expenditures, as TANF maintenance of effort, Minn. Law 2015 c 71 art 14 s 2
Federal conformity, Minn. Law 2017 c 1 s 6
Generally, Minn. Law 2017 1Sp c 1 art 1 s 20, 2019 1Sp c 6 art 1 s 39, 2019 1Sp c 6 art 2 s 17, 2021 1Sp c 14 art 1 s 10, 2023 c 64 art 1 s 36
Indexing for inflation, Minn. Law 2008 c 154 art 11 s 15
Inflation adjustments, Minn. Law 2009 c 88 art 7 s 8
Obsolete language eliminated, Minn. Law 2009 c 88 art 7 s 8
Residency requirement, Minn. Law 2015 1Sp c 3 art 11 s 1
Resident individuals, allocation, revisor's correction, Minn. Law 2023 c 25 s 156
TANF funding, Minn. Law 2010 1Sp c 1 art 25 s 3
Technical corrections, Minn. Law 2010 c 389 art 3 s 14
Working family credit, appropriation, Minn. Law 2013 c 108 art 14 s 2
youth works benefits, subtraction, Minn. Law 2005 c 151 art 6 s 13