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Senate File 46 would create a 30‑day safe harbor for nonresident workers' Minnesota tax liability
Summary
Senate File 46 would exempt from Minnesota withholding and income tax compensation paid to qualifying nonresident individuals who perform employment duties in Minnesota for 30 days or fewer in a taxable year, subject to reciprocity with the worker's state of residence.
Senator Rest introduced Senate File 46, which would create a 30‑day safe harbor for qualifying nonresident employees who perform employment duties in Minnesota for short periods during the taxable year.
The sponsor described the bill as a compliance‑and‑administration fix that counts days worked in Minnesota (using a time‑and‑attendance system or employee records) rather than attempting to apportion income based on estimated earnings in the state. "The 30 day threshold applies to both personal income tax liability of the employee and the withholding requirement for employers," a…
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