MN SF3017

Minnesota Department of Revenue must conduct a study in conjunction with Wisconsin Department of Revenue to analyze income tax reciprocity between the two states.

Study must determine the number of residents from each state earning income from personal services in the other state, the total amount of such income, and tax revenue that would be foregone under a reciprocity arrangement.

Study must use information from each state's 2010 income tax returns and any other necessary sources, conducted as soon as practicable.

Department of Revenue must submit a report with study results by March 1, 2011 to the governor and chairs and ranking minority members of legislative committees with tax jurisdiction.