TAX LAW

Prepared by:
Ron Elwood, Supervising Attorney
Legal Services Advocacy Project
651-842-6909
relwood@mnlsap.org

I. APPEALS OF DEPARTMENT OF REVENUE ORDERS
Chapter 36, Section 1 (HF 9)
Adds Minn. Stat. § 271.06, subd. 2a
Effective for filings delivered by the United States Postal Service with a postmark date after August 1, 2013

Chapter 142, Article 13, Section 8 (HF 677)
Amends Minn. Stat. § 271.06, subd. 2a, as added by 2013 Minn. Laws, Chapter 36, Section 1
Effective for filings delivered by the United States Postal Service with a postmark date after August 1, 2013.

Provides that if an appeal to the Tax Court of a Minnesota Department of Revenue order is delivered by mail, then only the date on a United States Postal Service postmark serves as proof of timely filing. Provides that the postmark date is filing date. Disqualifies as proof a date stamp of a private postage meter.

II. RENTERS' CREDIT
Chapter 143, Article 1, Section 3 (HF 677)
Amends Minn. Stat. § 290A.04, subd. 2a
Effective for claims based on rent paid in 2013 and following years

Increases the appropriation for Renters' Credit by $15.5 million in fiscal year 2015, providing a larger credit to about 79,000 households currently eligible and making about 30,000 more households eligible.

Note: Approximately 364,000 households are expected to receive the credit in fiscal year 2015.