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S.F. No. 538 - Income tax reciprocity (as proposed to be amended by the A-1 amendment)
Author: Senator Jeremy R. Miller
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: March 13, 2017


This bill requires the commissioner of revenue to enter into a reciprocity agreement with Wisconsin if the Wisconsin commissioner of revenue agrees to the calculation of “net revenue loss”. Net revenue loss is defined as the difference between:

  • Amount of Minnesota income taxes Minnesota forgoes by not taxing Wisconsin residents on income subject to reciprocity, less cost of providing refundable credits to Wisconsin residents, minus
  • Amount of Wisconsin income taxes Wisconsin forgoes by not taxing Minnesota residents on income subject to reciprocity.

Effective beginning in tax year 2018.

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