Definition of income modified for purposes of the property tax refund.

This bill modifies Minnesota's definition of "income" for calculating property tax refunds. It expands the definition to include specific items like Social Security benefits, certain pensions, workers' compensation, and nontaxable disability payments, while clarifying exclusions for some retirement contributions. The change directly affects homeowners applying for the state's property tax refund program, as it determines eligibility and refund amounts based on a broader income definition. The amendment updates Minnesota Statutes section 290A.03 to align with federal tax code provisions for refund calculations.