Minn. Stat. § 290.0134

CORPORATIONS; SUBTRACTIONS FROM FEDERAL TAXABLE INCOME.

Redline — January 1, 2024 → current. No substantive changes (formatting only).View current text →

No textual changes between these dates (any differences were source-formatting only).

Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.

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Versions

Jan 1, 2025 – Jan 1, 2019
Current edition (2025)
▸ what changed changes vs current →
Source credit
1961 c 213 art 4 s 1; Ex1961 c 51 s 1; 1971 c 206 s 1; 1973 c 711 s 1; 1974 c 201 s 1; 1975 c 226 s 2; 1975 c 349 s 4; 1977 c 376 s 1; 1977 c 423 art 1 s 1; 1978 c 674 s 30; 1978 c 721 art 6 s 1; 1978 c 763 s 2; 1979 c 303 art 1 s 1; 1980 c 607 art 1 s 1; 1981 c 178 s 3; 1981 c 254 s 2; 1981 c 261 s 20; 1Sp1981 c 1 art 9 s 5; 3Sp1981 c 3 art 3 s 2; 1982 c 523 art 1 s 1; art 40 s 1; 1982 c 207 s 4; 3Sp1982 c 1 art 5 s 2; 1983 c 342 art 1 s 4; 1984 c 514 art 1 s 2; art 2 s 5; 1Sp1985 c 14 art 1 s 10; 1986 c 398 art 21 s 1; 1987 c 268 art 1 s 15; 1988 c 719 art 2 s 12; art 3 s 12; 1989 c 27 art 1 s 2; 1989 c 28 s 7,25; 1991 c 291 art 6 s 20; art 7 s 4; 1994 c 587 art 1 s 8; 1995 c 186 s 56; 1995 c 264 art 1 s 4; 1997 c 231 art 5 s 4; 2000 c 490 art 4 s 7; 1Sp2001 c 5 art 9 s 5; art 10 s 5; 2002 c 377 art 1 s 1; art 2 s 7; 2003 c 127 art 3 s 9; 2005 c 56 s 1; 1Sp2005 c 3 art 4 s 6; 2008 c 154 art 11 s 12; 2008 c 366 art 4 s 6; 2009 c 12 art 1 s 5; 2009 c 88 art 1 s 6; 2010 c 389 art 3 s 10; 2013 c 143 art 6 s 9; 2014 c 308 art 9 s 61; 2016 c 158 art 3 s 11; 1Sp2019 c 6 art 1 s 32,33; art 2 s 14; 2023 c 1 s 14; 2023 c 63 art 2 s 8; 2023 c 64 art 1 s 29; 2024 c 121 art 2 s 33; 1Sp2025 c 13 art 9 s 4
Jan 1, 2024 – presentcurrentviewing
Minnesota Statutes 2024 edition (revisor.mn.gov archive)
▸ what changed
Source credit
1961 c 213 art 4 s 1; Ex1961 c 51 s 1; 1971 c 206 s 1; 1973 c 711 s 1; 1974 c 201 s 1; 1975 c 226 s 2; 1975 c 349 s 4; 1977 c 376 s 1; 1977 c 423 art 1 s 1; 1978 c 674 s 30; 1978 c 721 art 6 s 1; 1978 c 763 s 2; 1979 c 303 art 1 s 1; 1980 c 607 art 1 s 1; 1981 c 178 s 3; 1981 c 254 s 2; 1981 c 261 s 20; 1Sp1981 c 1 art 9 s 5; 3Sp1981 c 3 art 3 s 2; 1982 c 523 art 1 s 1; art 40 s 1; 1982 c 207 s 4; 3Sp1982 c 1 art 5 s 2; 1983 c 342 art 1 s 4; 1984 c 514 art 1 s 2; art 2 s 5; 1Sp1985 c 14 art 1 s 10; 1986 c 398 art 21 s 1; 1987 c 268 art 1 s 15; 1988 c 719 art 2 s 12; art 3 s 12; 1989 c 27 art 1 s 2; 1989 c 28 s 7,25; 1991 c 291 art 6 s 20; art 7 s 4; 1994 c 587 art 1 s 8; 1995 c 186 s 56; 1995 c 264 art 1 s 4; 1997 c 231 art 5 s 4; 2000 c 490 art 4 s 7; 1Sp2001 c 5 art 9 s 5; art 10 s 5; 2002 c 377 art 1 s 1; art 2 s 7; 2003 c 127 art 3 s 9; 2005 c 56 s 1; 1Sp2005 c 3 art 4 s 6; 2008 c 154 art 11 s 12; 2008 c 366 art 4 s 6; 2009 c 12 art 1 s 5; 2009 c 88 art 1 s 6; 2010 c 389 art 3 s 10; 2013 c 143 art 6 s 9; 2014 c 308 art 9 s 61; 2016 c 158 art 3 s 11; 1Sp2019 c 6 art 1 s 32,33; art 2 s 14; 2023 c 1 s 14; 2023 c 63 art 2 s 8; 2023 c 64 art 1 s 29; 2024 c 121 art 2 s 33
Jan 1, 2023 – Jan 1, 2024
Minnesota Statutes 2023 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1961 c 213 art 4 s 1; Ex1961 c 51 s 1; 1971 c 206 s 1; 1973 c 711 s 1; 1974 c 201 s 1; 1975 c 226 s 2; 1975 c 349 s 4; 1977 c 376 s 1; 1977 c 423 art 1 s 1; 1978 c 674 s 30; 1978 c 721 art 6 s 1; 1978 c 763 s 2; 1979 c 303 art 1 s 1; 1980 c 607 art 1 s 1; 1981 c 178 s 3; 1981 c 254 s 2; 1981 c 261 s 20; 1Sp1981 c 1 art 9 s 5; 3Sp1981 c 3 art 3 s 2; 1982 c 523 art 1 s 1; art 40 s 1; 1982 c 207 s 4; 3Sp1982 c 1 art 5 s 2; 1983 c 342 art 1 s 4; 1984 c 514 art 1 s 2; art 2 s 5; 1Sp1985 c 14 art 1 s 10; 1986 c 398 art 21 s 1; 1987 c 268 art 1 s 15; 1988 c 719 art 2 s 12; art 3 s 12; 1989 c 27 art 1 s 2; 1989 c 28 s 7,25; 1991 c 291 art 6 s 20; art 7 s 4; 1994 c 587 art 1 s 8; 1995 c 186 s 56; 1995 c 264 art 1 s 4; 1997 c 231 art 5 s 4; 2000 c 490 art 4 s 7; 1Sp2001 c 5 art 9 s 5; art 10 s 5; 2002 c 377 art 1 s 1; art 2 s 7; 2003 c 127 art 3 s 9; 2005 c 56 s 1; 1Sp2005 c 3 art 4 s 6; 2008 c 154 art 11 s 12; 2008 c 366 art 4 s 6; 2009 c 12 art 1 s 5; 2009 c 88 art 1 s 6; 2010 c 389 art 3 s 10; 2013 c 143 art 6 s 9; 2014 c 308 art 9 s 61; 2016 c 158 art 3 s 11; 1Sp2019 c 6 art 1 s 32,33; art 2 s 14; 2023 c 1 s 14; 2023 c 63 art 2 s 8; 2023 c 64 art 1 s 29
Jan 1, 2020 – Jan 1, 2023
Minnesota Statutes 2020 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1961 c 213 art 4 s 1; Ex1961 c 51 s 1; 1971 c 206 s 1; 1973 c 711 s 1; 1974 c 201 s 1; 1975 c 226 s 2; 1975 c 349 s 4; 1977 c 376 s 1; 1977 c 423 art 1 s 1; 1978 c 674 s 30; 1978 c 721 art 6 s 1; 1978 c 763 s 2; 1979 c 303 art 1 s 1; 1980 c 607 art 1 s 1; 1981 c 178 s 3; 1981 c 254 s 2; 1981 c 261 s 20; 1Sp1981 c 1 art 9 s 5; 3Sp1981 c 3 art 3 s 2; 1982 c 523 art 1 s 1; art 40 s 1; 1982 c 207 s 4; 3Sp1982 c 1 art 5 s 2; 1983 c 342 art 1 s 4; 1984 c 514 art 1 s 2; art 2 s 5; 1Sp1985 c 14 art 1 s 10; 1986 c 398 art 21 s 1; 1987 c 268 art 1 s 15; 1988 c 719 art 2 s 12; art 3 s 12; 1989 c 27 art 1 s 2; 1989 c 28 s 7,25; 1991 c 291 art 6 s 20; art 7 s 4; 1994 c 587 art 1 s 8; 1995 c 186 s 56; 1995 c 264 art 1 s 4; 1997 c 231 art 5 s 4; 2000 c 490 art 4 s 7; 1Sp2001 c 5 art 9 s 5; art 10 s 5; 2002 c 377 art 1 s 1; art 2 s 7; 2003 c 127 art 3 s 9; 2005 c 56 s 1; 1Sp2005 c 3 art 4 s 6; 2008 c 154 art 11 s 12; 2008 c 366 art 4 s 6; 2009 c 12 art 1 s 5; 2009 c 88 art 1 s 6; 2010 c 389 art 3 s 10; 2013 c 143 art 6 s 9; 2014 c 308 art 9 s 61; 2016 c 158 art 3 s 11; 1Sp2019 c 6 art 1 s 32,33; art 2 s 14
Jan 1, 2019 – Jan 1, 2020
Minnesota Statutes 2019 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1961 c 213 art 4 s 1; Ex1961 c 51 s 1; 1971 c 206 s 1; 1973 c 711 s 1; 1974 c 201 s 1; 1975 c 226 s 2; 1975 c 349 s 4; 1977 c 376 s 1; 1977 c 423 art 1 s 1; 1978 c 674 s 30; 1978 c 721 art 6 s 1; 1978 c 763 s 2; 1979 c 303 art 1 s 1; 1980 c 607 art 1 s 1; 1981 c 178 s 3; 1981 c 254 s 2; 1981 c 261 s 20; 1Sp1981 c 1 art 9 s 5; 3Sp1981 c 3 art 3 s 2; 1982 c 523 art 1 s 1; art 40 s 1; 1982 c 207 s 4; 3Sp1982 c 1 art 5 s 2; 1983 c 342 art 1 s 4; 1984 c 514 art 1 s 2; art 2 s 5; 1Sp1985 c 14 art 1 s 10; 1986 c 398 art 21 s 1; 1987 c 268 art 1 s 15; 1988 c 719 art 2 s 12; art 3 s 12; 1989 c 27 art 1 s 2; 1989 c 28 s 7,25; 1991 c 291 art 6 s 20; art 7 s 4; 1994 c 587 art 1 s 8; 1995 c 186 s 56; 1995 c 264 art 1 s 4; 1997 c 231 art 5 s 4; 2000 c 490 art 4 s 7; 1Sp2001 c 5 art 9 s 5; art 10 s 5; 2002 c 377 art 1 s 1; art 2 s 7; 2003 c 127 art 3 s 9; 2005 c 56 s 1; 1Sp2005 c 3 art 4 s 6; 2008 c 154 art 11 s 12; 2008 c 366 art 4 s 6; 2009 c 12 art 1 s 5; 2009 c 88 art 1 s 6; 2010 c 389 art 3 s 10; 2013 c 143 art 6 s 9; 2014 c 308 art 9 s 61; 2016 c 158 art 3 s 11; 1Sp2019 c 6 art 1 s 32,33; art 2 s 14
Jan 1, 2016 – Jan 1, 2019
Minnesota Statutes 2016 edition (revisor.mn.gov archive)
changes vs current →
Source credit
1961 c 213 art 4 s 1; Ex1961 c 51 s 1; 1971 c 206 s 1; 1973 c 711 s 1; 1974 c 201 s 1; 1975 c 226 s 2; 1975 c 349 s 4; 1977 c 376 s 1; 1977 c 423 art 1 s 1; 1978 c 674 s 30; 1978 c 721 art 6 s 1; 1978 c 763 s 2; 1979 c 303 art 1 s 1; 1980 c 607 art 1 s 1; 1981 c 178 s 3; 1981 c 254 s 2; 1981 c 261 s 20; 1Sp1981 c 1 art 9 s 5; 3Sp1981 c 3 art 3 s 2; 1982 c 523 art 1 s 1; art 40 s 1; 1982 c 207 s 4; 3Sp1982 c 1 art 5 s 2; 1983 c 342 art 1 s 4; 1984 c 514 art 1 s 2; art 2 s 5; 1Sp1985 c 14 art 1 s 10; 1986 c 398 art 21 s 1; 1987 c 268 art 1 s 15; 1988 c 719 art 2 s 12; art 3 s 12; 1989 c 27 art 1 s 2; 1989 c 28 s 7,25; 1991 c 291 art 6 s 20; art 7 s 4; 1994 c 587 art 1 s 8; 1995 c 186 s 56; 1995 c 264 art 1 s 4; 1997 c 231 art 5 s 4; 2000 c 490 art 4 s 7; 1Sp2001 c 5 art 9 s 5; art 10 s 5; 2002 c 377 art 1 s 1; art 2 s 7; 2003 c 127 art 3 s 9; 2005 c 56 s 1; 1Sp2005 c 3 art 4 s 6; 2008 c 154 art 11 s 12; 2008 c 366 art 4 s 6; 2009 c 12 art 1 s 5; 2009 c 88 art 1 s 6; 2010 c 389 art 3 s 10; 2013 c 143 art 6 s 9; 2014 c 308 art 9 s 61; 2016 c 158 art 3 s 11

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