Under current law, for purposes of apportioning income to Minnesota, receipts from services performed are attributed to the state where the services are received. This bill adds language to specify that, for nonresident individuals receiving compensation for services as a member of a board of directors, receipts for those services are attributed to Minnesota based on the ratio of time physically spent in the state providing those services, and the time spent out of state providing those services. Effective beginning in tax year 2017.