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MN SF210

Bill

Official Source

Status

Introduced

1/16/2025

Primary Sponsor

Clare Oumou Verbeten

Click for details

Origin

Senate

94th Legislature 2025-2026

AI Summary

  • Excludes Section 530 of Public Law 95-600 from Minnesota's definition of "Internal Revenue Code" for state tax purposes
  • Section 530 is a federal "safe harbor" provision that protects businesses from IRS penalties when they misclassify employees as independent contractors
  • Removing this protection would allow Minnesota to pursue tax enforcement against businesses that misclassify workers, regardless of federal safe harbor status
  • Effective for taxable years beginning after December 31, 2025

Legislative Description

Providing that a certain uncodified provision in the federal law that relates to provisions of the Internal Revenue Code does not apply

Last Action

Author added Rest

1/21/2025

Committee Referrals

Taxes1/16/2025

Full Bill Text

No bill text available