1.1 A bill for an act
1.2 relating to taxation; employee classification; providing that a certain uncodified
1.3 provision in federal law that relates to provisions of the Internal Revenue Code
1.4 does not apply; amending Minnesota Statutes 2024, section 290.01, subdivision
1.5 31.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2024, section 290.01, subdivision 31, is amended to read:
1.8 Subd. 31.Internal Revenue Code.(a) Unless specifically defined otherwise, "Internal
1.9Revenue Code" means the Internal Revenue Code of 1986, as amended through May 1,
1.102023. Internal Revenue Code also includes any uncodified provision in federal law that
1.11relates to provisions of the Internal Revenue Code that are incorporated into Minnesota law.
1.12 (b) For purposes of this chapter, "Internal Revenue Code" does not include section 530
1.13of Public Law 95-600, as amended.
1.14 EFFECTIVE DATE.This section is effective for taxable years beginning after December
1.1531, 2025.
1Section 1.
REVISOR EAP/VJ 25-0052912/04/24
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 1183
NINETY-FOURTH SESSION
Authored by Greenman, Gomez and Howard02/19/2025
The bill was read for the first time and referred to the Committee on Taxes