Providing that a certain uncodified provision in the federal law that relates to provisions of the Internal Revenue Code does not apply

This bill (SF 210) amends Minnesota Statutes section 290.01, subdivision 31, to clarify that Minnesota's definition of the "Internal Revenue Code" excludes section 530 of Public Law 95-600. This federal provision relates to worker classification rules under the Internal Revenue Code. The change ensures Minnesota employers are not subject to this specific federal rule when applying state tax laws. The amendment takes effect for taxable years beginning after December 31, 2025.