Various individual income and corporate franchise taxes and property taxes policy and technical changes provisions modifications, obsolete JOBZ provisions removal provision, and other miscellaneous tax provisions modifications

This bill makes various technical and policy updates to Minnesota's individual income, corporate franchise, and property tax laws. It primarily affects nonresident partners in partnerships, nonresident shareholders in corporations, and beneficiaries of estates or trusts by allowing them to file composite tax returns when they have no other Minnesota source income. The legislation also removes outdated JOBZ provisions and modifies definitions of net income for trusts, estates, and corporations to align with federal tax rules. These changes are designed to simplify tax filing for certain nonresident taxpayers and update obsolete tax code sections.