The bill H.F. No. 2438 addresses transportation funding and appropriations in Minnesota, focusing on the Department of Transportation, Department of Public Safety, and Metropolitan Council activities. It establishes a budget for transportation, modifies prior appropriations, and includes provisions for the allocation of certain fees. Key amendments include updates to the Internal Revenue Code references, adjustments to the definition of "net income" for trusts, estates, and corporations, and the introduction of new provisions related to tax deductions and income definitions. The bill also mandates rulemaking, requires studies, and modifies legislative reporting requirements, with some changes being retroactive to align with federal law.

Additionally, the bill introduces amendments to various tax laws, including provisions for sustainable aviation fuel tax credits, adjustments to dependent care credit calculations, and the establishment of a direct free filing system for individual income tax returns. It also modifies tax regulations related to nonresident taxpayers and property tax definitions, while enhancing funding for education and community development in the Iron Range region. The bill aims to streamline tax processes, enhance public resource funding, and ensure compliance with updated tax regulations, with effective dates for various provisions specified throughout the text.

Statutes affected:
Introduction: 168.27, 168.33, 168A.10, 169.14, 169.686, 171.05, 171.06, 171.061, 171.306, 174.02, 174.38, 299A.01, 360.511, 360.531, 360.55, 360.653, 473.408, 473.4465
1st Engrossment: 4.076, 161.115, 161.178, 162.16, 168.002, 168.013, 168.091, 168.1287, 168.27, 168.33, 168A.11, 168E.01, 168E.05, 169.011, 169.06, 169.09, 169.14, 169.686, 169.865, 171.01, 171.05, 171.06, 171.0605, 171.061, 171.13, 171.17, 609.21, 174.02, 174.03, 174.07, 174.38, 174.49, 174.56, 174.634, 289A.51, 297A.993, 299A.01, 360.511, 360.55, 398A.04, 473.13, 473.39, 473.408, 473.4465, 169A.55, 171.2405, 171.301, 171.306
2nd Engrossment: 4.076, 161.115, 161.178, 162.16, 168.002, 168.013, 168.091, 168.1287, 168.27, 168.33, 168A.11, 168E.01, 168E.05, 169.011, 169.06, 169.09, 169.14, 169.686, 169.865, 171.01, 171.05, 171.06, 171.0605, 171.061, 171.13, 171.17, 609.21, 174.02, 174.03, 174.07, 174.38, 174.49, 174.56, 174.634, 289A.51, 297A.993, 299A.01, 360.511, 360.55, 398A.04, 473.13, 473.39, 473.408, 473.4465, 169A.55, 171.2405, 171.301, 171.306
3rd Engrossment: 4.076, 161.115, 161.178, 162.16, 168.002, 168.013, 168.091, 168.1287, 168.27, 168.33, 168A.11, 168E.01, 168E.05, 169.011, 169.06, 169.09, 169.14, 169.686, 169.865, 171.01, 171.05, 171.06, 171.0605, 171.061, 171.13, 171.17, 609.21, 174.02, 174.03, 174.07, 174.38, 174.49, 174.56, 174.634, 289A.51, 297A.993, 299A.01, 360.511, 360.55, 398A.04, 473.13, 473.39, 473.408, 473.4465, 169A.55, 171.2405, 171.301, 171.306
4th Engrossment: 289A.02, 290.01, 290.0122, 290.0131, 290.0132, 290.0133, 290.0134, 290.033, 290.06, 290.067, 290.21, 290A.03, 291.005, 41A.30, 41B.0391, 289A.08, 297A.68, 428B.02, 126C.17, 272.02, 469.0773, 469.081, 477A.30, 298.225, 298.227, 298.28, 126C.21, 294.26, 298.22, 298.282, 469.176, 297A.993, 469.060, 270B.14, 270B.15, 270C.56, 289A.40, 289A.60, 383A.80, 383B.80, 290.0137, 273.032, 273.111, 123B.53, 123B.535, 270C.055, 290.0921, 290.0922, 295.52, 297B.03
1st Unofficial Engrossment: 473.452, 4.076, 13.6905, 16A.88, 84.92, 160.165, 161.045, 161.088, 161.115, 161.14, 162.02, 162.09, 162.155, 168.013, 168.091, 168.27, 168.33, 168A.10, 168A.11, 169.011, 169.06, 169.14, 169.21, 169.444, 169A.55, 171.01, 171.05, 171.0605, 171.061, 171.0701, 171.0705, 171.071, 171.13, 171.17, 609.21, 171.2405, 171.301, 171.306, 174.03, 174.53, 174.634, 174.75, 289A.51, 297A.94, 299A.55, 360.511, 360.55, 473.129, 473.13, 473.142, 473.1425, 473.386, 473.408, 473.412, 473.4465, 169.974
CCR-HF2438: 289A.02, 290.01, 290.0122, 290.0131, 290.0132, 290.0133, 290.0134, 290.033, 290.06, 290.067, 290.21, 290A.03, 291.005, 41A.30, 41B.0391, 289A.08, 297A.68, 428B.02, 126C.17, 272.02, 469.0773, 469.081, 477A.30, 298.225, 298.227, 298.28, 126C.21, 294.26, 298.22, 298.282, 469.176, 297A.993, 469.060, 270B.14, 270B.15, 270C.56, 289A.40, 289A.60, 383A.80, 383B.80, 290.0137, 273.032, 273.111, 123B.53, 123B.535, 270C.055, 290.0921, 290.0922, 295.52, 297B.03