"Angel investment credit," Minn. Laws 2019 1Sp c 6 art 2 s 1-7, 26, 2019 1Sp c 12 s 2
Adjusted gross income, Minn. Laws 2019 1Sp c 6 art 1 s 12
Corporations, Minn. Laws 2019 1Sp c 6 art 1 s 53
Definitions, Minn. Laws 2019 1Sp c 6 art 1 s 50, 52
Individuals, estates, and trusts, Minn. Laws 2019 1Sp c 6 art 1 s 51, 53
Border city zones, credits, Minn. Laws 2019 1Sp c 6 art 5 s 4
Deferred foreign income, identification, Minn. Laws 2019 1Sp c 6 art 1 s 11
Global intangible low-taxed income, subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 32
Interest expenses, computation, Minn. Laws 2019 1Sp c 6 art 1 s 58
Sales factor, determination, Minn. Laws 2019 1Sp c 6 art 2 s 21
Historic structure rehabilitation tax credit, Minn. Laws 2019 1Sp c 6 art 1 s 43-46
Long-term care insurance credit, Minn. Laws 2019 1Sp c 6 art 1 s 40
Marriage penalty credit, Minn. Laws 2019 1Sp c 6 art 1 s 42
Minnesota college savings plan credit, Minn. Laws 2019 1Sp c 6 art 1 s 47, 48
Decedents estates, additions to income, federal special deductions, Minn. Laws 2019 1Sp c 6 art 1 s 23
Blind taxpayers, Minn. Laws 2019 1Sp c 6 art 1 s 17
Charitable contributions, Minn. Laws 2019 1Sp c 6 art 1 s 25
Cost of living adjustment, Minn. Laws 2019 1Sp c 6 art 1 s 17
Dependent persons, Minn. Laws 2019 1Sp c 6 art 1 s 17
Dividends received, Minn. Laws 2019 1Sp c 6 art 1 s 57, 2019 1Sp c 6 art 2 s 22
Generally, Minn. Laws 2019 1Sp c 6 art 1 s 26
Itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 13
Limitations, Minn. Laws 2019 1Sp c 6 art 1 s 17
Nondeductible items, Minn. Laws 2019 1Sp c 6 art 1 s 74
Persons 65 and older, Minn. Laws 2019 1Sp c 6 art 1 s 17
Special limited adjustment, Minn. Laws 2019 1Sp c 6 art 1 s 61
Standard deduction, Minn. Laws 2019 1Sp c 6 art 1 s 17
Alternative minimum tax, Minn. Laws 2019 1Sp c 6 art 1 s 50, 52
Dependency exemption allocation, Minn. Laws 2019 1Sp c 6 art 1 s 15
Generally, Minn. Laws 2019 1Sp c 6 art 1 s 9-14, 2019 1Sp c 6 art 2 s 10, 11
Itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16
Revenue Recapture Act, Minn. Laws 2019 1Sp c 6 art 1 s 1
Dependent care credit, Minn. Laws 2019 1Sp c 6 art 1 s 38
Education credit, revisor's correction, Minn. Laws 2019 c 50 art 1 s 91
Dependency exemption allocation, adjustments, Minn. Laws 2019 1Sp c 6 art 1 s 15, 27
Exempt entities subject to tax under Internal Revenue Code, Minn. Laws 2019 1Sp c 6 art 1 s 35, 2019 1Sp c 6 art 2 s 15
Additions to, Minn. Laws 2019 1Sp c 6 art 1 s 19, 20
Conforming changes, Minn. Laws 2019 1Sp c 6 art 1 s 6, 7, 18, 19, 24, 28, 34, 41, 49, 69-71
Effective date, Minn. Laws 2019 1Sp c 6 art 1 s 12
Subtractions from, Minn. Laws 2019 1Sp c 6 art 1 s 24-30, 74
Changes, notice to Revenue Department, Minn. Laws 2019 1Sp c 6 art 13 s 1
Unemployment insurance benefit applicants, tax liability, Minn. Laws 2019 1Sp c 7 art 8 s 5
Federal laws, effective dates, Minn. Laws 2019 1Sp c 6 art 1 s 14
Federal taxable income, subtractions from, Minn. Laws 2019 1Sp c 6 art 1 s 74, 2019 1Sp c 6 art 2 s 12-14
Definition, Minn. Laws 2019 1Sp c 6 art 1 s 11
Subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 29, 33
Foreign-derived intangible income, Minn. Laws 2019 1Sp c 6 art 1 s 22
Global intangible low-taxed income, subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 30-32
Franchise taxes, imposition of tax, Minn. Laws 2019 1Sp c 6 art 1 s 54
Gross income, allocation to state, Minn. Laws 2019 1Sp c 6 art 1 s 56
Corporation expenses, computation, Minn. Laws 2019 1Sp c 6 art 1 s 58
Itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16
Itemized deductions, individuals, estates, and trusts
Allowances, computation, Minn. Laws 2019 1Sp c 6 art 1 s 16
Subtractions from federal taxable income, Minn. Laws 2019 1Sp c 6 art 1 s 26
Joint returns, payment, liability, Minn. Laws 2019 1Sp c 6 art 2 s 9
Long-term care insurance credit, Minn. Laws 2019 1Sp c 6 art 1 s 40
Low-income housing tax credits, allocation to cities and counties, Minn. Laws 2019 1Sp c 1 art 6 s 24
Marriage penalty credit, Minn. Laws 2019 1Sp c 6 art 1 s 42
Married persons, marital status determination, Minn. Laws 2019 1Sp c 6 art 1 s 8
Medical cannabis manufacturers, disallowed federal expenses, subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 53, 2019 1Sp c 6 art 2 s 13, 14
Military service credit, revisor's correction, Minn. Laws 2019 c 50 art 1 s 92
Minnesota college savings plan
Generally, Minn. Laws 2019 1Sp c 6 art 1 s 37, 47, 48, 2019 1Sp c 6 art 2 s 19
Revisor's correction, Minn. Laws 2019 c 50 art 1 s 90, 93
Distributions, additions to income, Minn. Laws 2019 1Sp c 6 art 1 s 20
Allocation to state, Minn. Laws 2019 1Sp c 6 art 1 s 56
2017 calculation, Minn. Laws 2019 1Sp c 6 art 1 s 72
Net operating losses, carryover, applications, Minn. Laws 2019 1Sp c 6 art 1 s 55
Nonresident partners, installment sale gains, recognition, Minn. Laws 2019 1Sp c 6 art 12 s 1
Returns, nonresident partners, composite returns, Minn. Laws 2019 1Sp c 6 art 1 s 5
Payment, taxes paid or accrued within taxable year, itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16
Penalties (monetary), waiver, Minn. Laws 2019 1Sp c 6 art 2 s 25
Qualified business income, deductions from federal taxes, additions to income, Minn. Laws 2019 1Sp c 6 art 1 s 21
Inflation adjustments, tax brackets, Minn. Laws 2019 1Sp c 6 art 1 s 36, 2019 1Sp c 6 art 12 s 3
Schedules, Minn. Laws 2019 1Sp c 6 art 12 s 2
Returns, filing, Minn. Laws 2019 1Sp c 6 art 1 s 4
S corporations, nonresident taxpayers, installment sale gains, recognition, Minn. Laws 2019 1Sp c 6 art 12 s 1
Schedules and tables, tax rates, Minn. Laws 2019 1Sp c 6 art 2 s 16
Small business investment tax credit, Minn. Laws 2019 1Sp c 6 art 2 s 1-7, 26, 2019 1Sp c 12 s 2
State itemized deduction, Minn. Laws 2019 1Sp c 6 art 1 s 13
Surviving spouses, Minn. Laws 2019 1Sp c 6 art 1 s 9
Tax liability, joint returns, Minn. Laws 2019 1Sp c 6 art 2 s 9
Employment-related expenses, unreimbursed expenses, Minn. Laws 2019 1Sp c 6 art 1 s 16
Global intangible low-taxed income, subtractions from income, Minn. Laws 2019 1Sp c 6 art 1 s 30
Miscellaneous deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16
Personal casualty losses, itemized deductions, Minn. Laws 2019 1Sp c 6 art 1 s 16
Special limited adjustment, deductions, Minn. Laws 2019 1Sp c 6 art 1 s 61
Trusts, additions to income, federal special deductions, Minn. Laws 2019 1Sp c 6 art 1 s 23
Tuition savings plans, distributions, additions to income, Minn. Laws 2019 1Sp c 6 art 1 s 20
Unitary businesses, net income, determination, Minn. Laws 2019 1Sp c 6 art 2 s 20
Appropriations for, repeal, Minn. Laws 2019 1Sp c 6 art 2 s 8
Generally, Minn. Laws 2019 1Sp c 6 art 1 s 39, 2019 1Sp c 6 art 2 s 17