Purpose of the Bill

The purpose of this bill is to provide tax relief to employees during periods when their workplace is shut down. This is done by preventing certain taxes from being imposed on wages earned during such shutdown periods.

Main Provisions

• Tax Relief During Shutdowns: The bill proposes that wages paid to employees during a shutdown period should not have taxes deducted and withheld.
• Amendment to Existing Law: The bill seeks to add a new subdivision to Minnesota Statutes section 290.0132, specifying that wages earned during a shutdown are eligible for a tax deduction.

Significant Changes to Existing Law

• New Subdivision in Statutes: This bill introduces a new provision in the Minnesota Statutes chapter 290 that specifically addresses wages during shutdowns, ensuring they are treated differently for tax purposes.

Relevant Terms

• Tax Relief
• Shutdown Period
• Wages
• Tax Deduction
• Minnesota Statutes Chapter 290