Minnesota 2023-2024 Regular Session

Minnesota House Bill HF4572

Introduced
3/4/24  

Caption

Internal Revenue Code exclusion provided.

Impact

HF4572 could have significant implications for how payroll and employee classifications are handled within Minnesota. By excluding certain federal provisions, the bill may affect employers' tax reporting responsibilities. This alteration is aimed at potentially simplifying state regulations and aligning them more closely with specific needs and classifications defined at the state level, rather than at the federal level. The effective date for these changes suggests that businesses will need to prepare for these modifications well in advance.

Summary

House File 4572 introduces amendments to Minnesota Statutes regarding the Internal Revenue Code, particularly focusing on exclusions from certain federal provisions. The bill specifies that the provisions laid out in section 530 of Public Law 95-600, as amended, will not apply under Minnesota law. This legislation is set to take effect for taxable years beginning after December 31, 2024, indicating that any necessary compliance with the new tax regulations will follow this timeline. The intent of this amendment appears to be clarifying the state's tax code in relation to federal law, particularly concerning employee classifications.

Contention

While the provided text does not detail extensive discussions or contentions surrounding the bill, it is reasonable to assume that the changes introduced by HF4572 might face scrutiny from various stakeholders. Concerns could arise from businesses uncertain about compliance or from advocacy groups monitoring employer tax responsibilities and employee classifications. The absence of section 530 of Public Law 95-600 may ignite debates about the necessity and implications of such exclusions, as stakeholders evaluate their potential impact on employee rights and employer obligations.

Companion Bills

MN SF4862

Similar To Certain uncodified provision in federal law that relates to provisions of the Internal Revenue Code does not apply provision

Previously Filed As

MN SF2893

Internal Revenue Code incorporation as amended through March 1, 2023

MN SF4862

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

MN SF210

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

MN HF1183

Specific uncodified provision in federal law that relates to provisions of the Internal Revenue Code made inapplicable.

MN HF2581

Income, estate, and property tax refunds; Internal Revenue Code incorporated, as amended through March 1, 2023.

MN HB454

Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms

MN HB2379

Internal revenue code; conformity.

MN HB2688

Internal revenue code; conformity.

MN SB1222

Internal revenue code; conformity

MN SB1057

Internal revenue code; conformity

Similar Bills

No similar bills found.