MN HF2773

Updates Minnesota's Internal Revenue Code reference date from April 14, 2011 to February 14, 2012 in sections 289A.02, 290.01, 290A.03, and 291.005

Incorporates federal provisions from Public Law 112-95, section 1106, allowing exclusion of airline carrier bankruptcy payment amounts rolled over to traditional IRAs from Minnesota net income

Allows individuals who excluded airline payment rollover amounts in prior tax years to file amended returns and claim refunds by April 15, 2013 or under standard refund provisions

All changes are effective the day following final enactment