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HF 1183

Specific uncodified provision in federal law that relates to provisions of the Internal Revenue Code made inapplicable.

2025-2026 Regular Session Introduced by Aisha Gomez and 2 co-sponsors

HF 1183 would establish an uncodified Minnesota provision to govern how a federal IRC rule, made inapplicable, interacts with Minnesota taxes, guiding conformity for taxpayers.

Introduction and first reading, referred to Taxes
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WeVote Research Nonpartisan
Bill Summary · HF 1183

Summary of HF 1183 (Minnesota)

Overview

  • Bill number: HF 1183
  • Title: Specific uncodified provision in federal law that relates to provisions of the Internal Revenue Code made inapplicable.
  • Subject: Taxation
  • Status: Introduction and first reading; referred to the Taxes Committee
  • Introduced: February 19, 2025
  • Companion: SF 210

Purpose and intent

The bill appears to propose establishing or referencing a specific uncodified provision within Minnesota law that interacts with a provision of the federal Internal Revenue Code that is described as “made inapplicable.” In other words, it seeks to address how a particular federal tax rule (or change) that Congress has limited or disabled would relate to Minnesota tax law, by codifying a separate, non-codified provision to govern that interaction.

  • The exact objective and mechanism are not detailed in the information available. The bill’s short description suggests a clarifying or aligning role between state tax rules and a federal IRC provision that is not applicable at the federal level, though implemented or referenced in a state context.

Key provisions (not specified in available text)

  • The full text of HF 1183 is not provided. Therefore, specific statutory language, scope, and operative details are not available here.
  • At this point, it is not possible to enumerate particular requirements, exemptions, timelines, or fiscal implications.

Affected parties and impacts

  • Affected entities: Minnesota taxpayers, and the Minnesota Department of Revenue (likely in terms of administration and guidance) will be the primary groups impacted if the uncodified provision alters how federal tax rules are treated at the state level.
  • Potential impacts: Depending on the exact language, changes could affect state conformity with federal tax rules, compliance obligations for taxpayers, and how state taxation interacts with federal provisions that Congress has made inapplicable. Without the full text, specific financial or administrative effects cannot be quantified.

Procedural and timeline aspects

  • Introduction date: February 19, 2025
  • Current stage: Introduction and first reading; referred to Taxes
  • Next steps: If moved forward, the bill would typically advance through the Taxes Committee with potential amendments, followed by floor votes in the House. The companion bill is SF 210, which may progress similarly in the Senate.

Additional context

  • The available information identifies a companion bill (SF 210), suggesting parallel consideration in the Senate.
  • For a precise understanding of HF 1183’s impact, the full bill text is needed to detail the uncodified provision, operative language, effective dates (if any), and any fiscal note.

Next steps for readers

  • Monitor the legislative text release for HF 1183 to review:
    • Exact language of the uncodified provision
    • How it interacts with any specific federal IRC provisions described as inapplicable
    • Any referenced dates, thresholds, or administrative changes
    • Fiscal notes and potential revenue or cost implications
  • Review companion SF 210 for parallel developments.

Compiled from official sources — confirm details with the bill’s official record.

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