The American Taxpayer Relief Act of 2012 (ATRA)
The American Taxpayer Relief Act of 2012 extended a number of federal tax provisions that had or otherwise would have expired. Minnesota conformed to these changes only for tax year 2012 and not for tax year 2013 or beyond.
As a result, the federal provisions extended by ATRA have expired for Minnesota tax purposes. This nonconformity causes a number of differences between Minnesota and federal tax laws. They include:
The forms affected by these differences include:
Previous Federal Acts
The provisions extended by ATRA were established by previous federal acts, including:
Omnibus Budget Reconciliation Act of 1993 (OBRA)
Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA)
Job Creation and Worker Assistance Act of 2002 (JCWAA)
American Jobs Creation Act of 2004 (AJCA)
Katrina Emergency Tax Relief Act of 2005 (KETRA)
Pension Protection Act of 2006 (PPA)
Tax Relief and Health Care Act of 2006 (TRHCA)
Mortgage Debt Relief Act of 2007 (MDRA)
Tax Relief, Unemployment Insurance Reauthorization, and Job Creation act of 2010 (TRUIRJC)
View a detailed list of the federal acts and provisions extended by ATRA.