MN HF6

Conforms Minnesota income, franchise, and property tax refund provisions for tax year 2012 to federal law changes, incorporating the Internal Revenue Code as amended through January 3, 2013 for taxable years beginning after December 31, 2011 and before January 1, 2013.

Allows individuals who excluded airline payment amounts from net income through IRA rollovers under federal law (Public Law 112-95, section 1106) to file amended tax returns and claim refunds by June 1, 2013.

Restructures the Iron Range Resources and Rehabilitation Board approval process by replacing the "at least seven members" voting requirement with general "board approval" language throughout multiple sections governing economic development, environmental projects, and fund management.

Removes the biennial report requirement for the commissioner to include information on federal tax burden distribution borne by Minnesota residents.

Repeals Minnesota Statutes 2012, section 298.22, subdivision 2 (relating to former board member compensation provisions).