Limitations on assessments of individual income, corporate franchise, and sales and use taxes provided.

HF 2270 limits the Minnesota Department of Revenue's ability to assess additional taxes when taxpayers follow erroneous written advice from department employees. It directly affects taxpayers who received specific, written tax guidance they reasonably relied on, and the tax commissioner. The bill prevents additional tax assessments if the advice was given in response to a written request, the taxpayer provided adequate information, and no subsequent legal or regulatory changes occurred. This protection applies only to tax periods starting after June 30, 2025, for advice given after that date.