The numbers below are comparisons of Gov. Dayton’s budget proposal with the forecast for the 2014–2015 biennium. All plus and minus dollar amounts reflect changes to the general fund balance.
Income Tax

taxable income of
taxable income of



Sales Tax

Cigarette and Tobacco Tax

$0.75 health impact fee.

$0.75 health impact fee.

Corporate Tax

- Repealing the current law subtraction for foreign royalties and provisions for foreign operating corporations (FOCs)
- Requiring that all sales to this state of a unitary business be included in the sales factor for this state.
- Adopting statutory language requiring business transactions to meet an economic substance test to be allowed in determining Minnesota taxable income.
- Amending statutes to conform to the federal law treatment of foreign entities in Section 701 of the Internal Revenue Code.
- Eliminating the unintended double-deduction by excluding dividends received from a real estate investment trust (REIT) in calculating the deduction allowed to a corporation for dividends received deduction (DRD) from another corporation
Other Revenue Changes
Total Tax Changes
New Spending



- City aid (LGA) ($80 mil)
- County aid ($40 mil)

- Raised Medical Assistance rates ($27.2 mil)
- Access to quality care for high needs children ($20.2 mil)



- Aquatic invasive species management ($7.5 mil)

- Explore Minnesota tourism ($15 mil)

Budget data provided by Minnesota and Management Budget. Code, techniques, and data on Github.
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