This Minnesota House bill (H.F. No. 1357) proposes changes to state taxation laws by requiring the inclusion of deemed capital gains on certain assets of a decedent in taxable income. Specifically, it amends Minnesota Statutes 2024 by adding new subdivisions to Sections 289A.19 and 290.0131. The bill includes provisions for an automatic 275-day extension for filing an individual income tax return when such capital gains are included in federal adjusted gross income, with an additional 180-day extension available for good cause.