General estate tax subtraction amount increase; combined cap on the subtractions for qualified small business property and qualified farm property increase
General subtraction amount increase
Estate tax; general subtraction amount increased.
Income tax; subtraction; small businesses
Amount excluded from the Minnesota taxable estate increased, and conforming changes made.
Enacting the health care sharing ministries tax deduction act to provide a subtraction modification for qualified health care sharing expenses paid by a qualified individual and certain qualified health care shares received by a qualified individual.
Enacting the health care sharing ministries tax deduction act to provide a subtraction modification for qualified health care sharing expenses paid by a qualified individual and certain qualified health care shares received by a qualified individual.
Minnesota taxable estate amount increased exclusion provision
Income tax; subtractions; standard deduction
Income tax; subtractions; standard deduction.