Income tax; pass-through entity tax technical correction made.

HF 2133 makes a technical correction to Minnesota's tax law regarding credits for pass-through entity taxes paid to other states. The bill clarifies that businesses structured as pass-through entities (such as partnerships, LLCs, and S corporations) and their owners can claim a credit for taxes paid to another state, specifying how this credit must be claimed per tax commissioner rules. It also aligns the credit's expiration with a federal tax provision without affecting the state's authority to audit or assess claims. This amendment corrects a technical error in existing law to ensure the credit is applied as intended, without changing tax rates or eligibility.