MN HF3472

Amends Minnesota Statutes section 290A.03, subdivision 3 to modify the definition of "income" for property tax refund eligibility purposes.

Changes income definition to mean federal adjusted gross income plus nontaxable income and specific other amounts not included in federal adjusted gross income.

Maintains existing exclusions from income including Social Security, veteran benefits, workers' compensation, disability payments, and retirement account distributions.

Renumbers and reorganizes subsections (b) through (d) to subsections (b) through (c) for clarity in statute structure.

Effective beginning with refunds based on property taxes payable in 2023 and rent paid in 2022.