Specific uncodified provision in federal law that relates to provisions of the Internal Revenue Code made inapplicable.

This bill amends Minnesota Statutes to clarify that Minnesota's tax law does not apply a specific uncodified federal provision (section 530 of Public Law 95-600) that relates to the Internal Revenue Code. It modifies the definition of "Internal Revenue Code" in Minnesota tax law to explicitly exclude this federal provision, ensuring it does not affect Minnesota tax administration. The change directly affects Minnesota taxpayers and tax administrators by removing potential confusion about the applicability of this federal rule. The amendment takes effect for tax years beginning after December 31, 2025.