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S.F. No. 1222 - Modification of “Resident” Definition and Determining Presence in the State
Author: Senator Julianne E. Ortman
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: March 12, 2015


This bill modifies the definition of “resident” and the method by which presence in the state is calculated for purposes of determining domicile, effective beginning in tax year 2015. 




Provides that an individual is not domiciled in the state if, before the end of the taxable year, the individual files an affidavit with the commissioner stating that the individual is domiciled in another state.  The affidavit must be in the form and manner provided by the commissioner and is binding on the commissioner and any court.

Modifies the method of determining presence in the state.  Under current law, presence in the state for any part of a day constitutes a day spent in the state.  The bill requires that an individual must be present in the state for substantially all of a calendar day to constitute a day spent in the state, and also requires that presence in the state for the primary purpose of receiving medical treatment for the individual, spouse, child, or parent of the individual is not treated as a day spent in the state.   


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