Minnesota legislation · 94th Legislature 2025-2026
Minnesota HF2133: Income tax; pass-through entity tax technical correction made.
Status: In committee, May 17, 2026
What the bill says
A bill for an act relating to taxation; income; making a technical correction to the pass-through entity tax; amending Minnesota Statutes 2024, section 290.06, subdivision 23a.
From the engrossed text, March 12, 2025:
A bill for an act relating to taxation; income; making a technical correction to the pass-through entity tax; amending Minnesota Statutes 2024, section 290.06, subdivision 23a. Section 1. Minnesota Statutes 2024, section 290.06, subdivision 23a, is amended to read: Subd. 23a. Pass-through entity tax paid to another state. (a) A credit is allowed against the tax imposed on a qualifying entity under section 289A.08, subdivision 7a, for pass-through entity tax paid to another state. The credit under this subdivision is allowed as a credit for taxes paid to another state under subdivision 22, paragraph (a), and may only be claimed by a qualifying owner. The credit allowed under this subdivision must be claimed in a manner prescribed by the commissioner. (b) This deleted text begin sectiondeleted text end new text begin [ADDED: subdivision] new text end expires at the same time and on the same terms as section 164(b)(6)(B) of the Internal Revenue Code, except that the expiration of this deleted text begin sectiondeleted text end new text begin [ADDED: subdivision] new text end does not affect the commissioner's authority to audit or power of examination and assessments for credits claimed under this section. (c) As used in this subdivision, the following terms have the meanings (2) "pass-through entity tax" means an entity-level tax imposed on the income of a …
Sponsors
- Davids, Greg (R, 26B) · primary sponsor
Latest actions
- : Motion did not prevail vote: 67-67
- : Motion to take from table
- : Motion prevailed
- : Motion to lay on the table
- : House rule 1.21, placed on Calendar for the Day Thursday, March 13, 2025
- : Second reading
- : Committee report, to adopt as amended
- : Introduction and first reading, referred to Taxes
Votes
- MOTIONS AND RESOLUTIONS - Niska motion Take from the table (May 17, 2026): 67 yea, 67 nay, failed
Common questions
- What is HF2133?
- HF2133 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Income tax; pass-through entity tax technical correction made.
- What does HF2133 do?
- In its own words: A bill for an act relating to taxation; income; making a technical correction to the pass-through entity tax; amending Minnesota Statutes 2024, section 290.06, subdivision 23a.
- What is the status of HF2133?
- In committee as of May 17, 2026. Latest action: Motion did not prevail vote: 67-67 (May 17, 2026).
- Who sponsored HF2133?
- Davids, Greg (R, 26B).
- Where is the official record for HF2133?
- On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=HF2133&y=2025&ssn=0&b=house
Source: official Minnesota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.