HF3410 Summary

• Makes technical and clarifying changes to Minnesota tax laws across income, corporate franchise, sales and use, tobacco, and property taxes

• Modifies Social Security benefits subtraction thresholds and income adjustment mechanisms; clarifies federal tax change reporting requirements within 180 days

• Updates property tax reporting procedures by replacing "abstract of assessments" requirement with "assessment information" and consolidates reporting under section 270C.85, subdivision 2, clause (4)

• Expands vapor product definition effective January 1, 2019 to include nicotine from non-tobacco sources; clarifies tobacco product and wholesale sales price definitions

• Updates language throughout regarding disability references and married filing status to use inclusive terminology ("person with a disability," "spouses") while repealing Minnesota Statutes 2016, section 275.29