1.1.................... moves to amend H.F. No. 71 as follows:
1.2Delete everything after the enacting clause and insert:

1.3    "Section 1. Minnesota Statutes 2012, section 289A.10, subdivision 1, is amended to
1.4read:
1.5    Subdivision 1. Return required. In the case of a decedent who has an interest in
1.6property with a situs in Minnesota, the personal representative must submit a Minnesota
1.7estate tax return to the commissioner, on a form prescribed by the commissioner, if:
1.8(1) a federal estate tax return is required to be filed; or
1.9(2) the federal gross estate exceeds $1,000,000.
1.10The return must contain a computation of the Minnesota estate tax due. The return
1.11must be signed by the personal representative.
1.12EFFECTIVE DATE.This section is effective for estates of decedents dying after
1.13December 31, 2012.

1.14    Sec. 2. Minnesota Statutes 2012, section 291.005, subdivision 1, is amended to read:
1.15    Subdivision 1. Scope. Unless the context otherwise clearly requires, the following
1.16terms used in this chapter shall have the following meanings:
1.17    (1) "Commissioner" means the commissioner of revenue or any person to whom the
1.18commissioner has delegated functions under this chapter.
1.19    (2) "Federal gross estate" means the gross estate of a decedent as required to be valued
1.20and otherwise determined for federal estate tax purposes under the Internal Revenue Code.
1.21    (3) "Internal Revenue Code" means the United States Internal Revenue Code of
1.221986, as amended through April 14, 2011, but without regard to the provisions of sections
1.23501 and 901 of Public Law 107-16, as amended by Public Law 111-312, and section
1.24301(c) of Public Law 111-312 January 3, 2013, but without regard to section 2011,
1.25paragraph (f), of the Internal Revenue Code.
2.1    (4) "Minnesota adjusted taxable estate" means federal adjusted taxable estate as
2.2defined by section 2011(b)(3) of the Internal Revenue Code, plus
2.3(i) the amount of deduction for state death taxes allowed under section 2058 of
2.4the Internal Revenue Code; less
2.5(ii)(A) the value of qualified small business property under section 291.03,
2.6subdivision 9, and the value of qualified farm property under section 291.03, subdivision
2.710, or (B) $4,000,000, whichever is less.
2.8    (5) "Minnesota gross estate" means the federal gross estate of a decedent after (a)
2.9excluding therefrom any property included therein which has its situs outside Minnesota,
2.10and (b) including therein any property omitted from the federal gross estate which is
2.11includable therein, has its situs in Minnesota, and was not disclosed to federal taxing
2.12authorities.
2.13    (6) "Nonresident decedent" means an individual whose domicile at the time of
2.14death was not in Minnesota.
2.15    (7) "Personal representative" means the executor, administrator or other person
2.16appointed by the court to administer and dispose of the property of the decedent. If there
2.17is no executor, administrator or other person appointed, qualified, and acting within this
2.18state, then any person in actual or constructive possession of any property having a situs in
2.19this state which is included in the federal gross estate of the decedent shall be deemed
2.20to be a personal representative to the extent of the property and the Minnesota estate tax
2.21due with respect to the property.
2.22    (8) "Resident decedent" means an individual whose domicile at the time of death
2.23was in Minnesota.
2.24    (9) "Situs of property" means, with respect to real property, the state or country in
2.25which it is located; with respect to tangible personal property, the state or country in which
2.26it was normally kept or located at the time of the decedent's death; and with respect to
2.27intangible personal property, the state or country in which the decedent was domiciled
2.28at death.
2.29EFFECTIVE DATE.This section is effective for estates of decedents dying after
2.30December 31, 2012.

2.31    Sec. 3. Minnesota Statutes 2012, section 291.03, subdivision 1, is amended to read:
2.32    Subdivision 1. Tax amount. (a) The tax imposed shall be an amount equal to the
2.33proportion of the maximum credit for state death taxes computed under section 2011
2.34of the Internal Revenue Code, but without regard to section 2011, paragraph (f), and
2.35using Minnesota adjusted taxable estate instead of federal adjusted taxable estate, as the
3.1Minnesota gross estate bears to the value of the federal gross estate. For purposes of
3.2this section, expenses which are deducted for federal income tax purposes under section
3.3642(g) of the Internal Revenue Code as amended through December 31, 2002, are not
3.4allowed in computing the tax under this chapter.
3.5    (b) The tax determined under this subdivision must not be greater than the sum of
3.6the following amounts multiplied by a fraction, the numerator of which is the Minnesota
3.7gross estate and the denominator of which is the federal gross estate:
3.8    (1) the rates and brackets under section 2001(c) of the Internal Revenue Code, as
3.9amended through December 31, 2000, multiplied by the sum of:
3.10    (i) the taxable estate, as defined under section 2051 of the Internal Revenue Code; plus
3.11    (ii) adjusted taxable gifts, as defined in section 2001(b) of the Internal Revenue
3.12Code; less
3.13(iii) the lesser of (A) the sum of the value of qualified small business property
3.14under subdivision 9, and the value of qualified farm property under subdivision 10, or
3.15(B) $4,000,000; less
3.16    (2) the amount of tax allowed under section 2001(b)(2) of the Internal Revenue
3.17Code; and less
3.18    (3) (2) the federal credit allowed under section 2010 of the Internal Revenue Code.
3.19    (c) For purposes of this subdivision, "Internal Revenue Code" means the Internal
3.20Revenue Code of 1986, as amended through December 31, 2000.
3.21EFFECTIVE DATE.This section is effective for estates of decedents dying after
3.22December 31, 2012.

3.23    Sec. 4. REPEALER.
3.24Minnesota Statutes 2012, section 291.03, subdivisions 8, 9, 10, and 11 are repealed.
3.25EFFECTIVE DATE.This section is effective for estates of decedents dying after
3.26December 31, 2012."