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S.F. No. 646 - Working Family Credit Modification for American Indians Living on Reservations (as proposed to be amended by the A-1 delete-everything amendment)
Author: Senator Thomas M. Bakk
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: February 20, 2017


This bill modifies the working family tax credit to exclude on-reservation earnings of enrolled members of a tribe earned while living on the reservation, effective beginning in tax year 2017.

Under current law, the credit is apportioned based on the portion of income taxable to Minnesota relative to total income. Minnesota does not tax on-reservation earnings of enrolled tribal members because is it pre-empted from doing so under federal law. For these members, the effect of the apportionment formula is to disallow the credit because if all income is earned on-reservation, then there is no Minnesota taxable income to apportion. This bill specifies that income earned on-reservation by enrolled tribal members is not included in the apportionment formula, thus allowing those members to claim the credit.

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