"Angel investment credit," Minn. Laws 2014 c 150 art 1 s 1-6, 2014 c 308 art 4 s 1-3
Additions to income, Minn. Laws 2014 c 150 art 1 s 10, 2014 c 308 art 4 s 11
Corporations, prescription drug benefits, subsidies for, Minn. Laws 2013 c 143 art 6 s 8
Prescription drug benefits, subsidies for, Minn. Laws 2013 c 143 art 6 s 8
Adoption tax credit, information about, Northstar Care For Children, Minn. Laws 2013 c 108 art 17 s 15
Allocation to other states, unitary business principle, Minn. Laws 2013 c 143 art 6 s 28
Alternative minimum tax, Minn. Laws 2014 c 150 art 1 s 21, 2014 c 308 art 4 s 15
Alternative minimum tax, Minn. Laws 2013 c 143 art 6 s 21-24
Angel investment credit, Minn. Laws 2013 c 143 art 6 s 1-3
Brackets, individual income taxes, inflation adjustment, Minn. Laws 2013 c 143 art 6 s 11
Conformity with federal law, purpose, Minn. Laws 2013 c 143 art 13 s 22
Corporations, apportionment of net income, sales factor, Minn. Laws 2014 c 308 art 11 s 4
Additions to income, prescription drug benefits, subsidies for, Minn. Laws 2013 c 143 art 6 s 8
Alternative minimum tax, definition of foreign operating corporation, repeal, Minn. Laws 2013 c 143 art 6 s 34
Dividend received deduction, Minn. Laws 2013 c 143 art 6 s 30
Electronic payments, Minn. Laws 2013 c 142 art 5 s 6
Estimated taxes, Minn. Laws 2013 c 143 art 15 s 7-10
Franchise tax minimum fee increase, Minn. Laws 2013 c 143 art 6 s 25
No-nexus subsidiaries, Minn. Laws 2013 c 143 art 6 s 28
Occupation taxes, Minn. Laws 2013 c 143 art 6 s 31
Unitary business principle, Minn. Laws 2013 c 143 art 6 s 28
"Angel investment credit," Minn. Laws 2014 c 150 art 1 s 1-6, 2014 c 308 art 4 s 1-3
Dependent care credit, Minn. Laws 2014 c 150 art 1 s 15-17
Greater Minnesota internship program credit, Minn. Laws 2014 c 308 art 4 s 4-6
Marriage penalty credit, Minn. Laws 2014 c 150 art 1 s 20
Reading credit, learning-disabled children, Minn. Laws 2014 c 308 art 4 s 22
Working family credit, Minn. Laws 2014 c 150 art 1 s 18, 19
Angel investment credit, Minn. Laws 2013 c 143 art 6 s 1-3
Greater Minnesota internship program credit, Minn. Laws 2013 c 143 art 6 s 4, 12, 2013 c 143 art 13 s 22
Historic structure rehabilitation credit, Minn. Laws 2013 c 143 art 6 s 16-20, 32, 2013 c 143 art 13 s 22
Military retirement credit, Minn. Laws 2013 c 143 art 6 s 13
Nonresidents, credit for taxes paid to state of domicile, repeal, Minn. Laws 2013 c 143 art 6 s 34
Research credit, Minn. Laws 2013 c 143 art 6 s 14, 15
Deductions, dividend received deduction, Minn. Laws 2013 c 143 art 6 s 30
Dependent care credit, Minn. Laws 2014 c 150 art 1 s 15-17
Corporations or entities, Minn. Laws 2013 c 143 art 15 s 7-10
Increases due to new rates, penalty exemption, Minn. Laws 2013 c 143 art 6 s 33
Exclusions from income, airline payments to traditional IRAs, amended returns for, Minn. Laws 2013 c 3 s 26
Federal conformity, Minn. Laws 2014 c 150 art 1 s 7-23, 2014 c 308 art 4 s 10-13, 15, 16
Bonus depreciation and section 179 expensing, Minn. Laws 2013 c 143 art 6 s 6
Additions to, Minn. Laws 2013 c 143 art 6 s 8
Foreign operating corporations, deemed dividends, Minn. Laws 2013 c 143 art 6 s 8
Subtractions for foreign royalties, repeal, Minn. Laws 2013 c 143 art 6 s 9
Subtractions from, railroad maintenance expenses, Minn. Laws 2013 c 143 art 6 s 7, 9
Federal update, Minn. Laws 2013 c 3 s 3, 4
Foreign operating corporations
Deemed dividends, addition to income, repeal, Minn. Laws 2013 c 143 art 6 s 8
Repeal, Minn. Laws 2013 c 143 art 6 s 5, 28, 29, 34
Foreign royalties, subtraction for, repeal, Minn. Laws 2013 c 143 art 6 s 9, 26, 27
Foreign sales corporations, Minn. Laws 2013 c 143 art 6 s 8, 9
Greater Minnesota internship program credit, Minn. Laws 2014 c 308 art 4 s 4-6
Greater Minnesota internship program credit, Minn. Laws 2013 c 143 art 6 s 4, 12, 2013 c 143 art 13 s 22
Historic structure rehabilitation credit
Extension, Minn. Laws 2013 c 143 art 13 s 22
Generally, Minn. Laws 2013 c 143 art 6 s 16-20, 32
Additions to income, Minn. Laws 2014 c 150 art 1 s 10, 2014 c 308 art 4 s 11
Alternative minimum tax, Minn. Laws 2014 c 150 art 1 s 21, 2014 c 308 art 4 s 15
Credits, see same under this topic
Internal Revenue Code, update, Minn. Laws 2014 c 150 art 1 s 7, 13, 2014 c 308 art 4 s 9, 13
Part-year residents, rates, Minn. Laws 2014 c 150 art 1 s 14
Reading credit, learning-disabled children, Minn. Laws 2014 c 308 art 4 s 22
State itemized deduction, Minn. Laws 2014 c 150 art 1 s 12
Subtractions from income, Minn. Laws 2014 c 150 art 1 s 11, 2014 c 308 art 4 s 12
Internal Revenue Code, update, Minn. Laws 2014 c 150 art 1 s 22, 2014 c 308 art 4 s 16
Underpayments, collection, Minn. Laws 2014 c 150 art 1 s 23
Brackets, inflation adjustment, Minn. Laws 2013 c 143 art 6 s 11
Rates, increases, Minn. Laws 2013 c 143 art 6 s 10
Internal Revenue Code update, Minn. Laws 2014 c 150 art 1 s 7, 13, 2014 c 308 art 4 s 9, 13
Marriage penalty credit, Minn. Laws 2014 c 150 art 1 s 20
Military retirement credit, Minn. Laws 2013 c 143 art 6 s 13
Net income, Minn. Laws 2014 c 150 art 1 s 9, 2014 c 308 art 4 s 10
Nonresidents, credit for taxes paid to state of domicile, repeal, Minn. Laws 2013 c 143 art 6 s 34
Nonresidents, reciprocity, Minn. Laws 2014 c 308 art 4 s 14
Part-year residents, rates, Minn. Laws 2014 c 150 art 1 s 14
Partnerships, nonresident partners, composite returns, Minn. Laws 2014 c 150 art 1 s 8
Prescription drug benefits, subsidies for, Minn. Laws 2013 c 143 art 6 s 8
Railroad maintenance expenses, subtraction, Minn. Laws 2013 c 143 art 6 s 7, 9
Individual income taxes, rate increase, Minn. Laws 2013 c 143 art 6 s 10, 33
New fourth rate, Minn. Laws 2013 c 143 art 6 s 10
Reading credit, learning-disabled children, Minn. Laws 2014 c 308 art 4 s 22
Real estate investment trusts, dividends, Minn. Laws 2013 c 143 art 6 s 30
Reports about, tax incidence report, federal tax elements, Minn. Laws 2013 c 3 s 2
Research credit, Minn. Laws 2013 c 143 art 6 s 14, 15
Seasonal employers, withholding returns, Minn. Laws 2014 c 308 art 11 s 3
Small business investment tax credit, Minn. Laws 2014 c 150 art 1 s 1-6, 2014 c 308 art 4 s 1-3
State itemized deduction, Minn. Laws 2014 c 150 art 1 s 12
Subtractions from income, Minn. Laws 2014 c 150 art 1 s 11, 2014 c 308 art 4 s 12
Foreign sales corporations, Minn. Laws 2013 c 143 art 6 s 8, 9
Railroad maintenance expenses, Minn. Laws 2013 c 143 art 6 s 7, 9, 2013 c 143 art 13 s 22
Temporary reading credit, learning-disabled children, Minn. Laws 2014 c 308 art 4 s 22
Unsession changes, Minn. Laws 2014 c 308 art 9 s 59-70, 94
Withholding returns, seasonal employers, Minn. Laws 2014 c 308 art 11 s 3
Working family credit, appropriation, Minn. Laws 2013 c 108 art 14 s 2
Working family credit, Minn. Laws 2014 c 150 art 1 s 18, 19