| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 1.1 A bill for an act | |
| 2 | 2 | 1.2 relating to taxation; employee classification; providing that a certain uncodified | |
| 3 | 3 | 1.3 provision in federal law that relates to provisions of the Internal Revenue Code | |
| 4 | 4 | 1.4 does not apply; amending Minnesota Statutes 2024, section 290.01, subdivision | |
| 5 | 5 | 1.5 31. | |
| 6 | 6 | 1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: | |
| 7 | 7 | 1.7 Section 1. Minnesota Statutes 2024, section 290.01, subdivision 31, is amended to read: | |
| 8 | 8 | 1.8 Subd. 31.Internal Revenue Code.(a) Unless specifically defined otherwise, "Internal | |
| 9 | 9 | 1.9Revenue Code" means the Internal Revenue Code of 1986, as amended through May 1, | |
| 10 | 10 | 1.102023. Internal Revenue Code also includes any uncodified provision in federal law that | |
| 11 | 11 | 1.11relates to provisions of the Internal Revenue Code that are incorporated into Minnesota law. | |
| 12 | 12 | 1.12 (b) For purposes of this chapter, "Internal Revenue Code" does not include section 530 | |
| 13 | 13 | 1.13of Public Law 95-600, as amended. | |
| 14 | 14 | 1.14 EFFECTIVE DATE.This section is effective for taxable years beginning after December | |
| 15 | 15 | 1.1531, 2025. | |
| 16 | 16 | 1Section 1. | |
| 17 | 17 | REVISOR EAP/VJ 25-0052912/04/24 | |
| 18 | 18 | State of Minnesota | |
| 19 | 19 | This Document can be made available | |
| 20 | 20 | in alternative formats upon request | |
| 21 | 21 | HOUSE OF REPRESENTATIVES | |
| 22 | 22 | H. F. No. 1183 | |
| 23 | 23 | NINETY-FOURTH SESSION | |
| 24 | 24 | Authored by Greenman, Gomez and Howard02/19/2025 | |
| 25 | 25 | The bill was read for the first time and referred to the Committee on Taxes |