Bill > HF2270

This bill modifies Minnesota tax law by establishing new limitations on how the state's tax commissioner can assess additional taxes in certain circumstances. Specifically, the bill prevents the commissioner from assessing additional taxes under individual income (Chapter 290) or sales tax (Chapter 297A) laws if the taxpayer received erroneous written advice from a department employee that was: (1) provided in an official capacity in response to a specific written request, (2) reasonably relied upon by the taxpayer, and (3) not the result of the taxpayer withholding accurate information. The limitation applies only if, in subsequent tax periods, the relevant statute or administrative rule hasn't been materially changed, its interpretation hasn't been altered by a court decision, and the commissioner hasn't issued a written notice contradicting the previous advice. For audit situations, this protection applies only to specific issues addressed in the audit or to the sampled population in data sampling scenarios. The bill's provisions will take effect for erroneous advice given in writing after June 30, 2025, providing a clear timeline for implementation and protecting taxpayers from unexpected additional tax assessments based on previously issued, incorrect guidance.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF2270&ssn=0&y=2025