Source: https://www.revisor.mn.gov/statutes/2012/cite/290.0671
Timestamp: 2019-07-23 12:16:20
Document Index: 172970644

Matched Legal Cases: ['art 2', 'art 2', 'art 2', 'art 1', 'art 1', 'art 3', 'art 11', 'art 11', 'art 1', 'art 1', 'art 2', 'art 2', 'art 3', 'art 7', 'art 11', 'art 10', 'art 4', 'art 3', 'art 6', 'art 1', 'art 3', 'art 3', 'art 10', 'art 7', 'art 10', 'art 7', 'art 4', 'art 4', 'art 4', 'art 2', 'art 6', 'art 6', 'art 6', 'art 13', 'art 3', 'art 6', 'art 6', 'art 7', 'art 8', 'art 1', 'art 13', 'art 6', 'art 2', 'art 4', 'art 7', 'art 10', 'art 3', 'art 1', 'art 6', 'art 3', 'art 4', 'art 10', 'art 11', 'art 7', 'art 3', 'art 2', 'art 2']

﻿ Sec. 290.0671 MN Statutes
Section 290.0671
290.067 290.0672
2019 Subd. 1 Amended 2019 c 6 art 2 s 17
2019 Subd. 6 Amended 2019 c 6 art 2 s 18
2019 Subd. 6a Repealed 2019 c 6 art 2 s 27
2019 Subd. 7 Amended 2019 c 6 art 1 s 39
2017 Subd. 1 Amended 2017 c 1 art 1 s 20
2017 Subd. 1 Amended 2017 c 1 s 6
2016 Subd. 1 Amended 2016 c 158 art 3 s 15
2015 Subd. 1 Amended 2015 c 3 art 11 s 1
2015 Subd. 6a Amended 2015 c 3 art 11 s 2
2014 Subd. 1 Amended 2014 c 150 art 1 s 18
2014 Subd. 7 Amended 2014 c 150 art 1 s 19
2012 Subd. 1 Amended 2012 c 294 art 2 s 13
2011 Subd. 1 Amended 2011 c 7 art 2 s 6
2010 Subd. 1 Amended 2010 c 389 art 3 s 14
2009 Subd. 1 Amended 2009 c 88 art 7 s 8
2008 Subd. 7 Amended 2008 c 154 art 11 s 15
2005 Subd. 1 Amended 2005 c 3 art 10 s 7
2005 Subd. 1 Amended 2005 c 3 art 4 s 13
2005 Subd. 1 Amended 2005 c 3 art 3 s 9
2005 Subd. 1a Amended 2005 c 151 art 6 s 16
2003 Subd. 1 Amended 2003 c 21 art 1 s 8
2003 Subd. 1 Amended 2003 c 127 art 3 s 11
2003 Subd. 3 Repealed 2003 c 127 art 3 s 24
2001 Subd. 1 Amended 2001 c 5 art 10 s 7
2001 Subd. 1 Amended 2001 c 5 art 7 s 38
2001 Subd. 1a Amended 2001 c 5 art 10 s 8
2001 Subd. 7 Amended 2001 c 5 art 7 s 39
2000 Subd. 1 Amended 2000 c 490 art 4 s 17
2000 Subd. 6 Amended 2000 c 490 art 4 s 18
2000 Subd. 6a New 2000 c 490 art 4 s 19
1999 Subd. 1 Amended 1999 c 243 art 2 s 12
1998 Subd. 1 Amended 1998 c 389 art 6 s 7
1998 Subd. 1a New 1998 c 389 art 6 s 8
1998 Subd. 7 New 1998 c 389 art 6 s 9
1997 Subd. 1 Amended 1997 c 4 art 13 s 2
290.0671 MINNESOTA WORKING FAMILY CREDIT.
For purposes of this section, the terms "qualifying child," and "earned income," have the meanings given in section 32(c) of the Internal Revenue Code, and the term "adjusted gross income" has the meaning given in section 62 of the Internal Revenue Code.
"Earned income of the lesser-earning spouse" has the meaning given in section 290.0675, subdivision 1, paragraph (d).
Subd. 2.Credit name.
The credit allowed by this section shall be known as the "Minnesota working family credit."
[Repealed, 2003 c 127 art 3 s 24]
Subd. 4.Credit refundable.
If the amount of credit which the claimant is eligible to receive under this section exceeds the claimant's tax liability under this chapter, the commissioner shall refund the excess to the claimant.
Subd. 5.Calculation assistance.
Upon request of the individual and submission of the necessary information, in the form prescribed by the commissioner, the Department of Revenue shall calculate the credit on behalf of the individual.
An amount sufficient to pay the refunds required by this section is appropriated to the commissioner from the general fund. This amount includes any amounts appropriated to the commissioner of human services from the federal Temporary Assistance for Needy Families (TANF) block grant funds for transfer to the commissioner of revenue.
Subd. 6a.TANF appropriation for working family credit expansion.
(a) On an annual basis the commissioner of revenue, with the assistance of the commissioner of human services, shall calculate the value of the refundable portion of the Minnesota Working Family Credit provided under this section that qualifies for payment with funds from the federal Temporary Assistance for Needy Families (TANF) block grant. Of this total amount, the commissioner of revenue shall estimate the portion entailed by the expansion of the credit rates for individuals with qualifying children over the rates provided in Laws 1999, chapter 243, article 2, section 12.
(b) An amount sufficient to pay the refunds entailed by the expansion of the credit rates for individuals with qualifying children over the rates provided in Laws 1999, chapter 243, article 2, section 12, as estimated in paragraph (a), is appropriated to the commissioner of human services from the federal Temporary Assistance for Needy Families (TANF) block grant funds, for transfer to the commissioner of revenue for deposit in the general fund.
Subd. 7.Inflation adjustment.
The earned income amounts used to calculate the credit and the income thresholds at which the maximum credit begins to be reduced in subdivision 1 must be adjusted for inflation. The commissioner shall adjust by the percentage determined pursuant to the provisions of section 1(f) of the Internal Revenue Code, except that in section 1(f)(3)(B) the word "1999" shall be substituted for the word "1992." For 2001, the commissioner shall then determine the percent change from the 12 months ending on August 31, 1999, to the 12 months ending on August 31, 2000, and in each subsequent year, from the 12 months ending on August 31, 1999, to the 12 months ending on August 31 of the year preceding the taxable year. The earned income thresholds as adjusted for inflation must be rounded to the nearest $10 amount. If the amount ends in $5, the amount is rounded up to the nearest $10 amount. The determination of the commissioner under this subdivision is not a rule under the Administrative Procedure Act.
1991 c 291 art 6 s 27; 1992 c 511 art 6 s 19; art 7 s 14; 1993 c 375 art 8 s 9,14; 1994 c 587 art 1 s 24; 1Sp1997 c 4 art 13 s 2; 1998 c 389 art 6 s 7-9; 1999 c 243 art 2 s 12; 2000 c 490 art 4 s 17-19; 1Sp2001 c 5 art 7 s 38,39; art 10 s 7,8; 2003 c 127 art 3 s 11; 1Sp2003 c 21 art 1 s 8; 2005 c 151 art 6 s 16; 1Sp2005 c 3 art 3 s 9; art 4 s 13; art 10 s 7; 2008 c 154 art 11 s 15; 2009 c 88 art 7 s 8; 2010 c 389 art 3 s 14; 1Sp2011 c 7 art 2 s 6; 2012 c 294 art 2 s 13