Minnesota HF1183 amends state law to exclude a specific uncodified federal provision from applying to Minnesota's Internal Revenue Code.

Minnesota HF1183 modifies the definition of the Internal Revenue Code to exclude a certain uncodified federal provision that relates to the Internal Revenue Code. This change ensures that the specified federal provision does not apply to Minnesota's tax laws. The amendment to Minnesota Statutes 2024, section 290.01, subdivision 31, takes effect for taxable years beginning after December 31, 2025.

Minnesota HF1183 amends state law to exclude a specific uncodified federal provision from applying to Minnesota's Internal Revenue Code.

Minnesota HF1183 modifies the definition of the Internal Revenue Code to exclude a certain uncodified federal provision that relates to the Internal Revenue Code. This change ensures that the specified federal provision does not apply to Minnesota's tax laws. The amendment to Minnesota Statutes 2024, section 290.01, subdivision 31, takes effect for taxable years beginning after December 31, 2025.