Tax Law Changes
2023 Legislative Session
When state tax laws change, we share updates and guidance as soon as they are available. For the latest information:
- Subscribe to our Tax Law Changes email updates.
- Check this web page after new tax laws are enacted.
Email your questions about specific law changes to TaxLawChanges@state.mn.us.
2023 Federal Conformity Update
Minnesota tax laws have been updated to recognize the Internal Revenue Code as amended through December 15, 2022. These updates may impact state income tax returns filed with a nonconformity schedule for tax years 2017-2022.
Taxpayers may need to amend their returns to correctly determine their Minnesota taxable income for the affected years. For details, see 2023 Federal Conformity for Income Tax.
We have updated Minnesota forms and instructions for tax years 2017-2022. When filing or amending a Minnesota return, be sure to use the most current forms or update your tax software.
Federal Tax Credits Under the Inflation Reduction Act
The Inflation Reduction Act of 2022 created and updated a number of energy-related tax credits and deductions that may affect federal returns for individuals and businesses. For details — including tax credits for clean vehicles, energy efficiency, and other provisions — see Credits and Deductions Under the Inflation Reduction Act of 2022 on the IRS website.
2022 Tax Law Changes
No major tax bill was enacted during the regular 2022 legislative session, but two law changes during the session addressed:
- Bonus pay for eligible COVID-19 frontline workers (go to the Frontline Worker Pay website)
Unemployment taxes for businesses (go to the Unemployment Insurance website)
Frontline Worker Payments on Minnesota Tax Return
If you received a Frontline Worker Payment of $487.45 in 2022, Minnesota will not send you a federal Form 1099 to report the payment because the amount was less than $600.
Minnesota does not tax this payment on your 2022 state income tax return (Form M1, Individual Income Tax). You may subtract any amount of the Frontline Worker Payment you included in federal adjusted gross income on your 2022 Schedule M1M, Income Additions and Subtractions.
For more information, see Frontline Worker Pay.