Bill Text: MN HF445 | 2013-2014 | 88th Legislature | Introduced
Bill Title: American Taxpayer Relief Act income tax provisions affecting the computation of the standard deduction conformed.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2013-02-11 - Introduction and first reading, referred to Taxes [HF445 Detail]
Download: Minnesota-2013-HF445-Introduced.html
1.2relating to taxation; individual income; conforming to the income tax provisions
1.3of the American Taxpayer Relief Act affecting the computation of the standard
1.4deduction;amending Minnesota Statutes 2012, section 290.01, subdivision 31.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 290.01, subdivision 31, is amended to read:
1.7 Subd. 31. Internal Revenue Code. Unless specifically defined otherwise, "Internal
1.8Revenue Code" means the Internal Revenue Code of 1986, as amended through April 14,
1.92011, and as amended by section 101 of Public Law 112-240 as it affects the standard
1.10deduction for married joint filers under section 63 of the Internal Revenue Code. Internal
1.11Revenue Code also includes any uncodified provision in federal law that relates to
1.12provisions of the Internal Revenue Code that are incorporated into Minnesota law. When
1.13used in this chapter, the reference to "subtitle A, chapter 1, subchapter N, part 1, of the
1.14Internal Revenue Code" is to the Internal Revenue Code as amended through March
1.1518, 2010.
1.16EFFECTIVE DATE.This section is effective for tax years beginning after
1.17December 31, 2012.
1.3of the American Taxpayer Relief Act affecting the computation of the standard
1.4deduction;amending Minnesota Statutes 2012, section 290.01, subdivision 31.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 290.01, subdivision 31, is amended to read:
1.7 Subd. 31. Internal Revenue Code. Unless specifically defined otherwise, "Internal
1.8Revenue Code" means the Internal Revenue Code of 1986, as amended through April 14,
1.92011, and as amended by section 101 of Public Law 112-240 as it affects the standard
1.10deduction for married joint filers under section 63 of the Internal Revenue Code. Internal
1.11Revenue Code also includes any uncodified provision in federal law that relates to
1.12provisions of the Internal Revenue Code that are incorporated into Minnesota law. When
1.13used in this chapter, the reference to "subtitle A, chapter 1, subchapter N, part 1, of the
1.14Internal Revenue Code" is to the Internal Revenue Code as amended through March
1.1518, 2010.
1.16EFFECTIVE DATE.This section is effective for tax years beginning after
1.17December 31, 2012.
