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S.F. No. 745 - Modification of Determination of Domicile (as proposed by the A-2 amendment)
Author: Senator Ann H. Rest
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: March 12, 2015


This bill adds requirements that certain factors may not be considered for purposes of determining domicile in Minnesota for the income tax and estate tax.  Under current law, only the location of charitable contributions made by the individual are not allowed to be considered.  Minnesota Rules provides 26 factors that are considered in determining domicile. This bill is effective beginning in tax year 2015.




Requires that, for purposes of determining domicile, the location of the following persons or businesses may not be considered: the location of an individual’s attorney, CPA, financial advisor; or the business location of a financial institution at which the individual applies for any new type of credit or at which the individual opens or maintains any type of account. 

Defines “financial advisor” and “financial institution”. 




Applies the provisions of section 1 in determining whether an individual is a resident decedent for purposes of the estate tax. 


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