Pass-through entity tax expiration modification

This bill modifies the expiration date for Minnesota's pass-through entity tax provision, which allows certain business owners to pay state income tax at the entity level instead of individually. It directly affects qualifying owners (residents or nonresidents) of pass-through entities like partnerships, LLCs taxed as partnerships, and S corporations. The bill amends specific tax code sections to adjust when this tax option expires, without changing the tax rate or calculation method. This change ensures the existing tax mechanism remains available for affected businesses beyond its current expiration date.