Tax Law Changes
2022 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.
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Email your questions about specific law changes to TaxLawChanges@state.mn.us.
Tax Treatment of Federal Relief Programs
The American Rescue Plan Act excluded funds from some COVID-19 business relief programs from federal income for tax purposes. Minnesota has not conformed to these provisions. As a result, funds from these federal programs are considered income for Minnesota tax purposes:
- Targeted Economic Injury Disaster Loan Advances
- Restaurant Revitalization Grants
- Small Business Administration forgivable loan assistance
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Shuttered Venue Operators Grant
Taxpayers who excluded grants or forgivable loan income from these programs on their federal tax return must add it back to their Minnesota returns. Use the appropriate nonconformity schedule — or follow the form instructions for federal adjustments — for the year the income was received.
Contact Us with Questions
We will work with any taxpayer who needs assistance or is unable to resolve their tax obligation. We have a variety of options to help taxpayers who are unable to pay what they owe.
Individual Income Tax
Phone: 651-296-3781 or 1-800-652-9094
Email: individual.incometax@state.mn.us
Business Income Tax
Phone: 651-556-3075
Email: businessincome.tax@state.mn.us
Current Tax Law Changes
No major tax bill was enacted during the regular 2022 legislative session, which ended May 23. Earlier in the session, two law changes addressed:
- Bonus pay for eligible COVID-19 frontline workers (go to the Frontline Worker Pay website)
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Unemployment taxes for businesses (go to the Unemployment Insurance website)
