03/22/17 REVISOR EAP/HR A17-0274 - 83rd Minnesota Legislature

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03/22/17 REVISOR1.1. moves to amend H.F. No. 4 as follows: 1.2Delete everything after the enacting clause and insert: EAP/HRA17-0274 1.3"ARTICLE 1 1.4INDIVIDUAL INCOME, CORPORATE, FRANCHISE, AND ESTATE TAXES 1.51.61.71.81.91.101.111.121.131.14Section 1. Minnesota Statutes 2016, section 13.4967, is amended by adding a subdivision to read: Subd. 9. Minnesota housing credit. Data related to Minnesota housing tax credit certifications and allocations are classified in section 462A.39. EFFECTIVE DATE. This section is effective the day following final enactment. Sec. 2. [41B.0391] BEGINNING FARMER PROGRAM; TAX CREDITS. Subdivision 1. Definitions. (a) For purposes of this section, the following terms have the meanings given. (b) "Agricultural assets" means agricultural land, livestock, facilities, buildings, and machinery used for farming in Minnesota. 1.15(c) "Beginning farmer" means a resident of Minnesota who: 1.16(1) is seeking entry, or has entered within the last ten years, into farming; 1.17(2) intends to farm land located within the state borders of Minnesota; 1.18(3) is not and whose spouse is not a family member of the owner of the agricultural 1.19assets from whom the beginning farmer is seeking to purchase or rent agricultural assets; 1.20(4) is not and whose spouse is not a family member of a partner, member, shareholder, 1.21or trustee of the owner of agricultural assets from whom the beginning farmer is seeking to 1.22purchase or rent agricultural assets; and Article 1 Sec. 2. 1

03/22/17 REVISOREAP/HRA17-0274 2.1(5) meets the following eligibility requirements as determined by the authority: 2.2(i) has a net worth that does not exceed the limit provided under section 41B.03, 2.3subdivision 3, paragraph (a), clause (2); 2.4(ii) provides the majority of the day-to-day physical labor and management of the farm; 2.5(iii) has, by the judgment of the authority, adequate farming experience or demonstrates 2.6knowledge in the type of farming for which the beginning farmer seeks assistance from the 2.7authority; 2.82.92.102.112.122.13(iv) demonstrates to the authority a profit potential by submitting projected earnings statements; (v) asserts to the satisfaction of the authority that farming will be a significant source of income for the beginning farmer; (vi) participates in a financial management program approved by the authority or the commissioner of agriculture; and 2.14(vii) has other qualifications as specified by the authority. 2.15(d) "Family member" means a family member within the meaning of the Internal Revenue 2.162.17Code, section 267(c)(4). (e) "Farm product" means plants and animals useful to humans and includes, but is not 2.18limited to, forage and sod crops, oilseeds, grain and feed crops, dairy and dairy products, 2.19poultry and poultry products, livestock, fruits, and vegetables. 2.202.21(f) "Farming" means the active use, management, and operation of real and personal property for the production of a farm product. 2.22(g) "Owner of agricultural assets" means an individual, trust, or pass-through entity that 2.23is the owner in fee of agricultural land or has legal title to any other agricultural asset. Owner 2.24of agricultural assets does not mean an equipment dealer, livestock dealer defined in section 2.2517A.03, subdivision 7, or comparable entity that is engaged in the business of selling 2.26agricultural assets for profit and that is not engaged in farming as its primary business 2.27activity. 2.28(h) "Share rent agreement" means a rental agreement in which the principal consideration 2.29given to the owner of agricultural assets is a predetermined portion of the production of 2.30farm products produced from the rented agricultural assets and which provides for sharing 2.31production costs or risk of loss, or both. Article 1 Sec. 2. 2

03/22/17 3.1REVISOREAP/HRA17-0274 Subd. 2. Tax credit for owners of agricultural assets. (a) An owner of agricultural 3.2assets may take a credit against the tax due under chapter 290 for the sale or rental of 3.3agricultural assets to a beginning farmer. An owner of agricultural assets may take a credit 3.4equal to: 3.5(1) five percent of the sale price of the agricultural asset; 3.6(2) ten percent of the gross rental income in each of the first, second, and third years of 3.73.83.9a rental agreement; or (3) 15 percent of the cash equivalent of the gross rental income in each of the first, second, and third years of a share rent agreement. 3.10(b) A qualifying rental agreement includes cash rent of agricultural assets or a share rent 3.11agreement. The agricultural asset must be rented at prevailing community rates as determined 3.12by the authority. The credit may be claimed only after approval and certification by the 3.13authority. 3.14(c) An owner of agricultural assets or beginning farmer may terminate a rental agreement, 3.15including a share rent agreement, for reasonable cause upon approval of the authority. If a 3.16rental agreement is terminated without the fault of the owner of agricultural assets, the tax 3.17credits shall not be retroactively disallowed. If an agreement is terminated with fault by the 3.18owner of agricultural assets, any prior tax credits claimed under this subdivision by the 3.19owner of agricultural assets shall be disallowed and must be repaid to the commissioner of 3.20revenue. 3.21(d) The credit is limited to the liability for tax as computed under chapter 290 for the 3.22taxable year. If the amount of the credit determined under this section for any taxable year 3.23exceeds this limitation, the excess is a beginning farmer incentive credit carryover according 3.24to section 290.06, subdivision 37. 3.25Subd. 3. Beginning farmer management tax credit. (a) A beginning farmer may take 3.26a credit against the tax due under chapter 290 for participating in a financial management 3.27program approved by the authority. The credit is equal to 100 percent of the cost of 3.28participating in the program. The credit is available for up to three years while the farmer 3.29is in the program. The authority shall maintain a list of approved financial management 3.30programs and establish a procedure for approving equivalent programs that are not on the 3.31list. 3.323.33(b) The credit is limited to the liability for tax as computed under chapter 290 for the taxable year. If the amount of the credit determined under this section for any taxable year Article 1 Sec. 2. 3

03/22/17 REVISOREAP/HRA17-0274 4.1exceeds this limitation, the excess is a beginning farmer management credit carryover 4.2according to section 290.06, subdivision 38. 4.3Subd. 4. Authority duties. The authority shall: 4.4(1) approve and certify beginning farmers as eligible for the program under this section; 4.5(2) approve and certify owners of agricultural assets as eligible for the tax credit under 4.64.7subdivision 2; (3) provide necessary and reasonable assistance and support to beginning farmers for 4.8qualification and participation in financial management programs approved by the authority; 4.9and 4.104.114.124.134.144.15(4) refer beginning farmers to agencies and organizations that may provide additional pertinent information and assistance. EFFECTIVE DATE. This section is effective for taxable years beginning after December 31, 2016. Sec. 3. Minnesota Statutes 2016, section 289A.10, subdivision 1, is amended to read: Subdivision 1. Return required. In the case of a decedent who has an interest in property 4.16with a situs in Minnesota, the personal representative must submit a Minnesota estate tax 4.17return to the commissioner, on a form prescribed by the commissioner, if: 4.18(1) a federal estate tax return is required to be filed; or. 4.19(2) the sum of the federal gross estate and federal adjusted taxable gifts, as defined in 4.20section 2001(b) of the Internal Revenue Code, made within three years of the date of the 4.21decedent's death exceeds 1,200,000 for estates of decedents dying in 2014; 1,400,000 for 4.22estates of decedents dying in 2015; 1,600,000 for estates of decedents dying in 2016; 4.23 1,800,000 for estates of decedents dying in 2017; and 2,000,000 for estates of decedents 4.24dying in 2018 and thereafter. 4.254.264.274.28The return must contain a computation of the Minnesota estate tax due. The return must be signed by the personal representative. EFFECTIVE DATE. This section is effective retroactively for estates of decedents dying after December 31, 2016. Article 1 Sec. 3. 4

03/22/17 5.15.2REVISOREAP/HRA17-0274 Sec. 4. Minnesota Statutes 2016, section 290.01, subdivision 7, is amended to read: Subd. 7. Resident. (a) The term "resident" means any individual domiciled in Minnesota, 5.3except that an individual is not a "resident" for the period of time that the individual is a 5.4"qualified individual" as defined in section 911(d)(1) of the Internal Revenue Code, if the 5.5qualified individual notifies the county within three months of moving out of the country 5.6that homestead status be revoked for the Minnesota residence of the qualified individual, 5.7and the property is not classified as a homestead while the individual remains a qualified 5.8individual. 5.9(b) "Resident" also means any individual domiciled outside the state who maintains a 5.10place of abode in the state and spends in the aggregate more than one-half of the tax year 5.11in Minnesota, unless: 5.125.13(1) the individual or the spouse of the individual is in the armed forces of the United States; or 5.14(2) the individual is covered under the reciprocity provisions in section 290.081. 5.15For purposes of this subdivision, presence within the state for any part of a calendar day 5.16constitutes a day spent in the state. A day does not qualify as a Minnesota day if the taxpayer 5.17traveled from a place outside of Minnesota primarily for and essential to obtaining medical 5.18care, as defined in Internal Revenue Code, section 213(d)(1)(A), in Minnesota for the 5.19taxpayer, spouse, or a dependent of the taxpayer and the travel expense is allowed under 5.20section 213(d)(1)(B) of the Internal Revenue Code, and is claimed by the taxpayer as a 5.21deductible expense. Individuals shall keep adequate records to substantiate the days spent 5.22outside the state. 5.23The term "abode" means a dwelling maintained by an individual, whether or not owned 5.24by the individual and whether or not occupied by the individual, and includes a dwelling 5.25place owned or leased by the individual's spouse. 5.265.275.285.295.305.315.325.33(c) In determining where an individual is domiciled, neither the commissioner nor any court shall consider: (1) charitable contributions made by an the individual within or without the state in determining if the individual is domiciled in Minnesota.; (2) the location of the individual's attorney, certified public accountant, or financial adviser; or (3) the place of business of a financial institution at which the individual applies for any new type of credit or at which the individual opens or maintains any type of account. Article 1 Sec. 4. 5

03/22/17 REVISOREAP/HRA17-0274 6.1(d) For purposes of this subdivision, the following terms have the meanings given them: 6.2(1) "financial adviser" means: 6.3(i) an individual or business entity engaged in business as a certified financial planner, 6.4registered investment adviser, licensed insurance producer or agent, or registered securities 6.5broker-dealer representative; or 6.66.7(ii) a financial institution providing services related to trust or estate administration, investment management, or financial planning; and 6.8(2) "financial institution" means a financial institution as defined in section 47.015, 6.9subdivision 1; a state or nationally chartered credit union; or a registered broker-dealer 6.10under the Securities and Exchange Act of 1934. 6.11EFFECTIVE DATE. This section is effective for taxable years beginning after December 6.1231, 2016, except the amendment to paragraph (b) is effective for taxable years beginning 6.13after December 31, 2017. 6.146.156.16Sec. 5. Minnesota Statutes 2016, section 290.0131, is amended by adding a subdivision to read: Subd. 14. Equity and opportunity donations to qualified foundations. The amount 6.17of the deduction under section 170 of the Internal Revenue Code that represents contributions 6.18to a qualified foundation under section 290.0693 is an addition. FECTIVE DATE. This section is effective for taxable years beginning after December 31, 2017. Sec. 6. Minnesota Statutes 2016, section 290.0131, is amended by adding a subdivision to read: Subd. 15. First-time home buyer savings account. The amount for a first-time home buyer savings account required by section 462D.06, subdivision 2, is an addition. EFFECTIVE DATE. This section is effective for taxable years beginning after December 31, 2016. Sec. 7. Minnesota Statutes 2016, section 290.0132, subdivision 4, is amended to read: Subd. 4. Education expenses. (a) Subject to the limits in paragraph (b), the following amounts paid to others for each qualifying child are a subtraction: (1) education-related expenses; plus Article 1 Sec. 7. 6

03/22/17 7.17.27.37.4REVISOREAP/HRA17-0274 (2) tuition and fees paid to attend a school described in section 290.0674, subdivision 1, clause (4), that are not included in education-related expenses; less (3) any amount amounts used to claim the credit credits under section 290.067 or 290.0674. 7.5(b) The maximum subtraction allowed under this subdivision is: 7.6(1) 1,625 for each qualifying child in a prekindergarten educational program or in 7.7kindergarten through grade 6; and 7.8(2) 2,500 for each qualifying child in grades 7 through 12. 7.9(c) The definitions in section 290.0674, subdivision 1, apply to this subdivision. 7.10EFFECTIVE DATE. This section is effective for taxable years beginning after December 7.117.127.1331, 2016. Sec. 8. Minnesota Statutes 2016, section 290.0132, subdivision 14, is amended to read: Subd. 14. Section 179 expensing. In each of the five taxable years immediately following 7.14the taxable year in which an addition is required under section 290.0131, subdivision 10, 7.15or 290.0133, subdivision 12, for a shareholder of a corporation that is an S corporation, an 7.16amount equal to one-fifth of the addition made by the taxpayer under section 290.0131, 7.17subdivision 10, or 290.0133, subdivision 12, for a shareholder of a corporation that is an S 7.18corporation, minus the positive value of any net operating loss under section 172 of the 7.19Internal Revenue Code generated for the taxable year of the addition, is a subtraction. If the 7.20net operating loss exceeds the addition for the taxable year, a subtraction is not allowed 7.21under this subdivision. The current year section 179 allowance under section 290.0804, 7.22subdivision 1, is a subtraction. 7.237.247.257.267.27EFFECTIVE DATE. This section is effective for taxable years beginning after December 31, 2016. Sec. 9. Minnesota Statutes 2016, section 290.0132, is amended by adding a subdivision to read: Subd. 23. Contributions to 529 plan. (a) The amount equal to the contributions made 7.28during the taxable year to one or more accounts in plans qualifying under section 529 of 7.29the Internal Revenue Code, reduced by any withdrawals from accounts during the taxable 7.30year, is a subtraction. Article 1 Sec. 9. 7

03/22/17 8.18.28.3REVISOREAP/HRA17-0274 (b) The subtraction under this subdivision does not include amounts rolled over from other college savings plan accounts. (c) The subtraction under this subdivision must not exceed 3,000 for married couples 8.4filing joint returns and 1,500 for all other filers, and is limited to individuals who do not 8.5claim the credit under section 290.0684. IVE DATE. This section is effective for taxable years beginning after December 31, 2016. Sec. 10. Minnesota Statutes 2016, section 290.0132, is amended by adding a subdivision to read: Subd. 24. Social Security benefits. The amount of Social Security benefits, as provided in section 290.0803, is a subtraction. EFFECTIVE DATE. This section is effective for taxable years beginning after December 31, 2016. Sec. 11. Minnesota Statutes 2016, section 290.0132, is amended by adding a subdivision to read: Subd. 25. Discharge of indebtedness; education loans. (a) The amount equal to the discharge of indebtedness of the taxpayer is a subtraction if: 8.18(1) the indebtedness discharged is a qualified education loan; 8.19(2) the taxpayer incurred the indebtedness to pay for qualified higher education expenses 8.208.218.22related to attending a graduate degree program; and (3) the indebtedness was discharged under section 136A.1791, or following the taxpayer's completion of an income-driven repayment plan. 8.23(b) For the purposes of this subdivision, "qualified education loan" and "qualified higher 8.24education expenses" have the meanings given in section 221 of the Internal Revenue Code. 8.25(c) For purposes of this subdivision, "income-driven repayment plan" means a payment 8.26plan established by the United States Department of Education that sets monthly student 8.27loan payments based on income and family size under United States Code, title 20, section 8.281087e, or similar authority and specifically includes, but is not limited to: 8.29(1) the income-based repayment plan under United States Code, title 20, section 1098e; Article 1 Sec. 11. 8

03/22/17 5REVISOREAP/HRA17-0274 (2) the income contingent repayment plan established under United States Code, title 20, section 1087e, subsection (e); and (3) the PAYE program or REPAYE program established by the Department of Education under administrative regulations. EFFECTIVE DATE. This section is effective for taxable years beginning after December 31, 2016. Sec. 12. Minnesota Statutes 2016, section 290.0132, is amended by adding a subdivision to read: Subd. 26. Carryover section 179 allowance. The carryover section 179 allowance under section 290.0804, subdivision 2, is a subtraction. EFFECTIVE DATE. This section is effective for taxable years beginning after December 31, 2016. Sec. 13. Minnesota Statutes 2016, section 290.0132, is amended by adding a subdivision to read: Subd. 27. First-time home buyer savings account. (a) The amount for contributions 9.16to and earnings on a first-time home buyer savings account allowed by section 462D.06, 9.17subdivision 1, is a subtraction. 9.18(b) The subtraction allowed under this subdivision for a taxable year is limited to 7,500, 9.19or 15,000 for married joint filers. For a taxpayer whose adjusted gross income, as defined 9.20in section 62 of the Internal Revenue Code, for the taxable year exceeds 125,000, or 9.21 250,000 for married joint filers, the maximum subtraction is reduced 1 for each 4 of 9.22adjusted gross income in excess of that threshold. 9.23(c) The adjusted gross income thresholds under paragraph (b) are annually adjusted for 9.24inflation. Effective for taxable year 2018, the commissioner shall adjust the dollar amount 9.25of the income thresholds at which the maximum credit begins to be reduced under paragraph 9.26(b) by the percentage determined under section 1(f) of the Internal Revenue Code, except 9.27that in section 1(f)(3)(B) the word "2016" is substituted for the word "1992." For 2018, the 9.28commissioner shall then determine the percent change from the 12 months ending on August 9.2931, 2016, to the 12 months ending on August 31, 2017, and in each subsequent year, from 9.30the 12 months ending on August 31, 2016, to the 12 months ending on August 31 of the 9.31year preceding the taxable year. The determination of the commissioner under this 9.32subdivision is not a "rule" and is not subject to the Administrative Procedure Act in chapter Article 1 Sec. 13. 9

03/22/17 REVISOREAP/HRA17-0274 10.114. The threshold amount as adjusted must be rounded to the nearest 100 amount. If the 10.2amount ends in 50, the amount is rounded up to the nearest 100 amount. 10.310.410.510.610.7EFFECTIVE DATE. This section is effective for taxable years beginning after December 31, 2016. Sec. 14. Minnesota Statutes 2016, section 290.0133, is amended by adding a subdivision to read: Subd. 15. Equity and opportunity donations to qualified foundations. The amount 10.8of the deduction under section 170 of the Internal Revenue Code that represents contributions 10.9to a qualified foundation under section 290.0693 is an addition. 10.1010.1110.1210.1310.14EFFECTIVE DATE. This section is effective for taxable years beginning after December 31, 2017. Sec. 15. [290.016] CONFORMITY TO FEDERAL TAX EXTENDERS BY ADMINISTRATIVE ACTION. Subdivision 1. Legislative purpose. (a) The legislature intends this section to provide 10.15an ongoing mechanism for conforming the Minnesota individual income and corporate 10.16franchise taxes and the property tax refund and homestead credit refund programs to federal 10.17tax legislation enacted after the legislature has adjourned that extends existing provisions 10.18of federal law, if the provisions affect a taxable year that ends before the legislature is 10.19scheduled to reconvene in regular session. Congress has regularly enacted changes of that 10.20type that affect computation of Minnesota tax through its links to federal law. The federal 10.21changes consist mainly of extending provisions that reduce revenues and are scheduled to 10.22expire. Because Minnesota law is linked to federal law as of a specific date, taxpayers and 10.23the Department of Revenue must assume that Minnesota law does not include the effect of 10.24these federal changes even though the legislature regularly adopts most of the federal 10.25provisions retroactively in the next legislative session. This situation undermines compliance 10.26and administration of Minnesota taxes, causing delay, uncertainty, and added costs. This 10.27section provides an administrative mechanism to conform to most of these federal changes. 10.28The legislature's intent is to conform to the federal tax extenders, including minor 10.29modifications of them, and to set aside the necessary state budget resources to do so. 10.30(b) By expressing its intent regarding specific federal provisions and indicating how to 10.31treat each federal extender provision, the legislature is exercising its legislative power and 10.32is not delegating to Congress or the commissioner the authority to determine Minnesota tax Article 1 Sec. 15. 10

03/22/17 REVISOREAP/HRA17-0274 11.1law. The legislature believes that this section is consistent with the Minnesota Supreme 11.2Court's ruling in the case of Wallace v. Commissioner of Taxation, 289 Minn. 220 (1971). 11.3Subd. 2. Federal tax conformity account established; transfer. (a) A federal tax 11.4conformity account is established in the general fund. Money in the account is available for 11.5transfer to the general fund to offset the reduction in general fund revenues resulting from 11.6conforming Minnesota tax law to federal law under this section. 11.7(b) 35,000,000 is transferred from the general fund to the federal tax conformity account, 11.8effective July 1, 2017. On January 1 of each fiscal year in which a transfer is made under 11.9paragraph (c), the commissioner of management and budget shall transfer an amount to the 11.10account necessary to maintain a 35,000,000 balance in the account or the amount necessary 11.11to offset the estimated annual revenue reduction from conforming to eligible federal tax 11.12preferences that are scheduled to expire under federal law, whichever is less. 11.13(c) Each year, within ten days after receiving notice of the amount from the commissioner, 11.14the commissioner of management and budget shall transfer from the account to the general 11.15fund the amount the commissioner determines is required under subdivision 4. 11.16Subd. 3. Eligible federal tax preferences. For purposes of this section and section 11.17290.01, the term "eligible federal tax preferences" means any of the following items that 11.18are not in effect under the Internal Revenue Code for future taxable years beginning after 11.19December 31, 2016: 11.2011.2111.2211.2311.2411.2511.26(1) discharge of qualified principal residence indebtedness under section 108(a)(1)(E) of the Internal Revenue Code; (2) mortgage insurance premiums treated as qualified residence interest under section 163(h)(3)(E) of the Internal Revenue Code; (3) qualified tuition and related expenses under section 222 of the Internal Revenue Code; (4) reversion of the ten percent adjusted gross income threshold used in determining the 11.27itemized deductions of the expenses of medical care under section 213 of the Internal 11.28Revenue Code to 7.5 percent, without regard to whether the reversion applies to all 11.29individuals or is limited to individuals who have attained the age of 65; 11.3011.3111.3211.33(5) classification of certain race horses as three-year property under section 168(e)(3)(A)(i) and (ii) of the Internal Revenue Code; (6) the seven-year recovery period for motorsports entertainment complexes under section 168(i)(15) of the Internal Revenue Code; Article 1 Sec. 15. 11

03/22/17 P/HRA17-0274 (7) the accelerated depreciation for business property on an Indian reservation under section 168(j) of the Internal Revenue Code; (8) the election to expense mine safety equipment under section 179E of the Internal Revenue Code; (9) the special expensing rules for certain film and television productions under section 181 of the Internal Revenue Code; (10) the special allowance for second-generation biofuel plant property under section 168(l) of the Internal Revenue Code; (11) the energy efficient commercial buildings deduction under section 179D of the Internal Revenue Code; 12.11(12) the five-year recovery period for property described in section 168(e)(3)(B)(vi)(I) 12.12of the Internal Revenue Code and qualifying for an energy credit under section 48(a)(3)(A) 12.13of the Internal Revenue Code; and 12.1412.1512.16(13) the amount of the additional section 179 allowance in an empowerment zone under section 1397A of the Internal Revenue Code. Subd. 4. Designation of qualifying federal conformity items. (a) If, after final 12.17adjournment of a regular session of the legislature, Congress enacts a law that extends one 12.18or more of the eligible federal tax preferences to taxable years beginning during the calendar 12.19year in which the legislature adjourned, the commissioner shall prepare a list of qualifying 12.20federal conformity items and publish it on the Department of Revenue's Web site within 30 12.21days following enactment of the law. In preparing the list, the commissioner shall estimate 12.22the change in revenue resulting from allowing the eligible federal tax preferences, including 12.23the effect of subdivision 6, for the current and succeeding fiscal year only. The commissioner 12.24shall not include an item on the list of qualifying federal conformity items if the commissioner 12.25estimates that its inclusion would reduce general fund revenues for the current and succeeding 12.26fiscal year by more than the balance in the federal tax conformity account. 12.27(b) The commissioner shall consider the provisions of subdivision 6 as the first item to 12.28include on the list of qualifying conformity items. The commissioner shall apply the following 12.29priorities in determining which additional items to include: 12.30(1) the effect of all eligible federal tax preferences on computation of federal adjusted 12.31gross income under this chapter and household income under chapter 290A, is the first 12.32priority; Article 1 Sec. 15. 12

03/22/17 13.113.213.313.4REVISOREAP/HRA17-0274 (2) the effect of the federal law on computation of Minnesota tax credits is the second priority; (3) the items in subdivision 3, clauses (5) to (13), in that order, are the third priority; and 13.5(4) the items in subdivision 3, clauses (1) to (4), in that order, are the last priority. 13.6(c) In determining whether to include an eligible federal tax preference on the list of 13.7qualifying federal conformity items, the commissioner may include items in which 13.8nonmaterial changes were made in the federal law extending allowance of the eligible federal 13.9tax preferences, compared to the provision that was in effect for the prior federal taxable 13.10year. For purposes of this determination, nonmaterial changes are limited to changes that 13.11are estimated to increase or decrease Minnesota tax revenues by no more than 1,000,000 13.12for the affected eligible federal tax preference item for the taxable year. 13.13(d) Within ten days after the commissioner's final determination of qualifying federal 13.14conformity items under this subdivision, the commissioner shall notify the commissioner 13.15of management and budget, in writing, of the amounts of the federal tax conformity account 13.16transfers under subdivision 2. 13.17Subd. 5. Provisions in effect. (a) For purposes of determining tax and credits under this 13.18chapter, including the taxes under sections 290.091 and 290.0921, and household income 13.19under chapter 290A, qualifying federal conformity items and bonus depreciation rules under 13.20subdivision 6 apply for the designated taxable year and the provisions of this chapter apply 13.21as if the definition of the Internal Revenue Code under section 290.01, subdivision 31, 13.22included the amendments to the qualifying federal conformity items. 13.23(b) The commissioner shall administer the taxes under this chapter a

3.1 Subd. 2. Tax credit for owners of agricultural assets. (a) An owner of agricultural 3.2 assets may take a credit against the tax due under chapter 290 for the sale or rental of 3.3 agricultural assets to a beginning farmer. An owner of agricultural assets may take a credit 3.4 equal to: 3.5 (1) five percent of the sale price of the agricultural asset;

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