Minnesota Statutes Various State Taxes and Programs (Ch. 289A-295) § 290.993. Special limited adjustment

(1) an individual income taxpayer may: (i) take the standard deduction; or (ii) make an election undersection 63(e) of the Internal Revenue Codeto itemize, for Minnesota individual income tax purposes, regardless of the choice made on their federal return; and

(2) there is an adjustment to tax equal to the difference between the tax calculated under this chapter using the Internal Revenue Code as amended through December 16, 2016, and the tax calculated under this chapter using the Internal Revenue Code amended through December 31, 2018, before the application of credits. The end result must be zero additional tax due or refund.