INCOME AND FRANCHISE TAXES

Additions to income

Discharge of indebtedness income, Minn. Laws 2009 c 88 art 1 s 5

Disregarded amount, Minn. Laws 2009 c 12 art 1 s 3

Motor vehicle sales taxes, Minn. Laws 2009 c 88 art 1 s 3

Unemployment compensation, Minn. Laws 2009 c 88 art 1 s 3

Alternative minimum tax, Minn. Laws 2009 c 88 art 1 s 10

Assessments, wages paid, changes in, reporting, Minn. Laws 2009 c 88 art 7 s 6

Businesses, jurisdiction to tax, exceptions, printers, personal property, Minn. Laws 2009 c 14 s

Computation of income, stock losses, Minn. Laws 2009 c 12 art 1 s 6

Corporations

Additions to income, Minn. Laws 2009 c 12 art 1 s 4

Subtractions from income, Minn. Laws 2009 c 12 art 1 s 5

Unitary businesses, designated member responsible for tax matters, Minn. Laws 2009 c 88 art 7 s 1

Credits

Dependent care credit, Minn. Laws 2009 c 12 art 1 s 8, 2009 c 88 art 1 s 9

Health insurance premiums credit, Minn. Laws 2009 c 3 s

K-12 education expenses credit, Minn. Laws 2009 c 88 art 1 s 9

Deductions, K-12 education expenses

Driving costs excluded, Minn. Laws 2009 c 88 art 7 s 7

Rules repealed, Minn. Laws 2009 c 88 art 7 s 11

Dependent care credit, Minn. Laws 2009 c 12 art 1 s 8, 2009 c 88 art 1 s 9

Federal adjusted gross income, updates, Minn. Laws 2009 c 88 art 1 s 7

Federal stimulus funding law, changes related to, special timing account, Minn. Laws 2009 c 88 art 12 s 21

Federal update, Minn. Laws 2009 c 12 art 1 s 1, 7, 2009 c 88 art 1 s 1, 2

Health insurance premiums credit, Minn. Laws 2009 c 3 s , 2009 c 88 art 12 s 4

Income Tax Microdata Coordinating Committee, sunset, Minn. Laws 2009 c 88 art 11 s 2

Individual income taxes, additions to income, Minn. Laws 2009 c 12 art 1 s 3

Information returns, Section 1031 transactions, Minn. Laws 2009 c 88 art 7 s 2, 3

Jurisdiction to tax, exceptions, printers, personal property, Minn. Laws 2009 c 14 s

K-12 education expenses credit, Minn. Laws 2009 c 88 art 1 s 9

Nonresidents, Minn. Laws 2009 c 88 art 1 s 8

Part-year residents, Minn. Laws 2009 c 88 art 1 s 8

Property tax refunds, Minn. Laws 2009 c 88 art 1 s 11

Refund anticipation loans and checks, Minn. Laws 2009 c 88 art 12 s 1

Subtractions from income

Corporations, Minn. Laws 2009 c 12 art 1 s 5

Discharge of indebtedness income, Minn. Laws 2009 c 88 art 1 s 4, 2009 c 95 art 1 s 6

Tax preparers, see under TAXES

Tuition expenses, dependent care credit, Minn. Laws 2009 c 12 art 1 s 8

Withholding

Differential wages of armed forces members on active duty, Minn. Laws 2009 c 12 art 1 s 12

Failure to withhold, treating employee as nonemployee, Minn. Laws 2009 c 88 art 7 s 5

Working family credit

Inflation adjustments, Minn. Laws 2009 c 88 art 7 s 8

Obsolete language eliminated, Minn. Laws 2009 c 88 art 7 s 8