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Tax Law Changes

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2022 Legislative Session

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When state tax laws change, we share updates and guidance as soon as they are available. For the latest information:

    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
    • 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:

    More Information

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    Contact Info

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