AB1-ASA1-CA1,206,423
71.05
(6) (b) 33. a. An amount equal to not more than $3,000 per beneficiary
24by each contributor to an account for each year to which the claim relates
, except that
25the total amount for which a deduction may be claimed under this subdivision and
1under subd. 32., per beneficiary by any claimant may not exceed $3,000 each year.
2In the case of a married couple filing a joint return, the total deduction under this
3subdivision and under subdivision 32., per beneficiary by the married couple may not
4exceed $3,000 each year.".
AB1-ASA1-CA1,206,117
71.10
(7) (c) 1. For taxable years beginning after December 31, 2000, this state
8shall pay Minnesota interest on any reciprocity payment that is due under this
9subsection. Interest shall be calculated according to the Laws of Minnesota
2002
10Chapter 377, or at another rate and under another method of calculation that is
11agreed to by Minnesota and Wisconsin.".
