Minnesota § 290.0675 MARRIAGE PENALTY CREDIT

Minnesota Statutes

§ 290.0675 — MARRIAGE PENALTY CREDIT

Minnesota § 290.0675

PartVARIOUS STATE TAXES AND PROGRAMS

Ch. 290INCOME AND FRANCHISE TAXES

This text of Minnesota § 290.0675 (MARRIAGE PENALTY CREDIT) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 290.0675 (2026).

Text

Subdivision 1.Definitions.

(a)For purposes of this section the following terms have the meanings given.

(b)"Earned income" means the sum of the following, to the extent included in Minnesota taxable income:

(1)earned income as defined in section290.01, subdivision 33;

(2)income received from a retirement pension, profit-sharing, stock bonus, or annuity plan; and

(3)Social Security benefits as defined in section 86(d)(1) of the Internal Revenue Code.

(c)"Taxable income" means net income as defined in section290.01, subdivision 19.

(d)"Earned income of lesser-earning spouse" means the earned income of the spouse with the lesser amount of earned income as defined in paragraph (b) for the taxable year minus one-half the amount of the standard deduction under section290.0123, subdivisio

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Subdivision 1.Definitions.
(a) For purposes of this section the following terms have the meanings given.
(b) "Earned income" means the sum of the following, to the extent included in Minnesota taxable income:
(1) earned income as defined in section290.01, subdivision 33;
(2) income received from a retirement pension, profit-sharing, stock bonus, or annuity plan; and
(3) Social Security benefits as defined in section 86(d)(1) of the Internal Revenue Code.
(c) "Taxable income" means net income as defined in section290.01, subdivision 19.
(d) "Earned income of lesser-earning spouse" means the earned income of the spouse with the lesser amount of earned income as defined in paragraph (b) for the taxable year minus one-half the amount of the standard deduction under section290.0123, subdivision 1, clause (1).

Subd. 2.Credit allowed.
A married couple filing a joint return is allowed a credit against the tax imposed under section290.06.

Subd. 3.Credit amount.
The credit amount is the difference between the tax on the couple's joint Minnesota taxable income under the rates and income levels in section290.06, subdivision 2c, paragraph (a), as adjusted for the taxable year by section290.06, subdivision 2d, and the sum of the tax under the rates and income levels of section290.06, subdivision 2c, paragraph (b), as adjusted for the taxable year by section290.06, subdivision 2d, on the earned income of the lesser-earning spouse, and the tax under the rates and income levels of section290.06, subdivision 2c, paragraph (b), as adjusted for the taxable year by section290.06, subdivision 2d, on the couple's joint Minnesota taxable income, minus the earned income of the lesser-earning spouse.
The commissioner of revenue shall prepare and make available to taxpayers a comprehensive table showing the credit under this section at brackets of earnings of the lesser-earning spouse and joint taxable income. The brackets of earnings shall not be more than $2,000.

Subd. 4.Nonresidents and part-year residents.
For a nonresident or part-year resident, the credit must be allocated based on the percentage calculated under section290.06, subdivision 2c, paragraph (e).

Subd. 5.
[Repealed,2003 c 127 art 3 s 24]

Legislative History

1999 c 243 art 2 s 15;2000 c 490 art 4 s 22-24;1Sp2001 c 5 art 7 s 40,41;2002 c 377 art 10 s 12,13;2003 c 127 art 3 s 12,13;1Sp2005 c 3 art 4 s 14;1Sp2005 c 7 s 39;2006 c 259 art 2 s 6;1Sp2011 c 7 art 2 s 7;2014 c 150 art 1 s 20;2016 c 158 art 3 s 17;1Sp2019 c 6 art 1 s 42;2023 c 1 s 17