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MN SF99
Bill
Status
Introduced
1/9/2023
Primary Sponsor
Matt Klein
Click for details
AI Summary
- Amends Minnesota Statutes 2022, section 290.0111, subdivision 4 to conform state individual income tax rules to federal tax provisions related to the Shuttered Venue Operators grant program
- Incorporates sections 275, 276, and 277 of the COVID-related Tax Relief Act of 2020 into Minnesota's definition of "Internal Revenue Code"
- Includes sections 278(b) and 278(c) of the COVID-related Tax Relief Act of 2020 for taxable years beginning after December 31, 2019, and before January 1, 2021
- Includes section 278(d) of the COVID-related Tax Relief Act of 2020 for all taxable years beginning after December 31, 2019
- Effective retroactively for taxable years beginning after December 31, 2019
Legislative Description
Federal tax rules adoption for the Shuttered Venue Operators grant program
Last Action
Author added Dziedzic
1/23/2023
Committee Referrals
Taxes1/9/2023
Full Bill Text
No bill text available