SF210 (Legislative Session 94 (2025-2026))
Providing that a certain uncodified provision in the federal law that relates to provisions of the Internal Revenue Code does not apply
Related bill: HF1183
AI Generated Summary
This legislative bill proposes a change to the Minnesota tax code, specifically altering how Minnesota refers to the Internal Revenue Code (IRC) of 1986 in its own state tax regulations. The bill specifies that for Minnesota tax purposes, the IRC includes all its amendments up to May 1, 2023, as well as any related uncodified federal law provisions that impact Minnesota. However, a particular section of federal law, Section 530 of Public Law 95-600, will not be included in what Minnesota considers part of the IRC. This section deals with employee classification, meaning the bill aims to exclude certain federal criteria related to distinguishing between employees and independent contractors within Minnesota's tax laws.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| January 15, 2025 | Senate | Floor | Action | Introduction and first reading | |
| January 15, 2025 | Senate | Floor | Action | Referred to | Taxes |
| January 20, 2025 | Senate | Floor | Action | Author added |
Citations
[
{
"analysis": {
"added": [],
"removed": [],
"summary": "This bill amends section 290.01 subdivision 31 regarding the definition of 'Internal Revenue Code' for Minnesota state tax purposes.",
"modified": [
"Excludes section 530 of Public Law 95-600 from the definition of 'Internal Revenue Code' incorporated into Minnesota law."
]
},
"citation": "290.01"
}
]