Minnesota Senate Bill SF210 Latest Draft

                            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.​
1​Section 1.​
25-00529 as introduced​12/04/24 REVISOR EAP/VJ​
SENATE​
STATE OF MINNESOTA​
S.F. No. 210​NINETY-FOURTH SESSION​
(SENATE AUTHORS: OUMOU VERBETEN)​
OFFICIAL STATUS​D-PG​DATE​
Introduction and first reading​01/16/2025​
Referred to Taxes​