1.1.................... moves to amend H.F. No. 1084 as follows:
1.2Page 1, after line 5, insert:

1.3    "Section 1. Minnesota Statutes 2010, section 270B.12, is amended by adding a
1.4subdivision to read:
1.5    Subd. 14. Wisconsin secretary of revenue; income tax reciprocity benchmark
1.6study. The commissioner may disclose return information to the secretary of revenue
1.7of the state of Wisconsin for the purpose of conducting a joint individual income tax
1.8reciprocity study.
1.9EFFECTIVE DATE.This section is effective the day following final enactment."
1.10Page 1, lines 15 and 16, reinstate the stricken language
1.11Page 1, line 16, before the period insert ", as they relate to all states except Wisconsin.
1.12The provisions of paragraph (a) apply with respect to Wisconsin only for taxable years in
1.13which a reciprocity agreement with Wisconsin is in effect as provided by this section"
1.14Page 3, line 1, before "The" insert "(a)"
1.15Page 3, after line 8, insert:
1.16    "(b) The commissioner may not enter into an income tax reciprocity agreement
1.17with Wisconsin under this section until after Wisconsin has paid in full with interest the
1.18amount due to Minnesota under the income tax reciprocity agreement in effect for taxable
1.19years beginning before January 1, 2010."
1.20Page 3, after line 13, insert:

1.22    (a) The Department of Revenue, in conjunction with the Wisconsin Department of
1.23Revenue, must conduct a study to determine at least the following:
1.24    (1) the number of residents of each state who earn income from personal services in
1.25the other state;
2.1    (2) the total amount of income earned by residents of each state who earn income
2.2from personal services in the other state; and
2.3    (3) the change in tax revenue in each state if an income tax reciprocity arrangement
2.4were resumed between the two states under which the taxpayers were required to pay
2.5income taxes on the income only in their state of residence.
2.6    (b) The study must be conducted as soon as practicable, using information obtained
2.7from each state's income tax returns for tax year 2011, and from any other source of
2.8information the departments determine is necessary to complete the study.
2.9    (c) No later than March 1, 2013, the Department of Revenue must submit a report
2.10containing the results of the study to the governor and to the chairs and ranking minority
2.11members of the legislative committees having jurisdiction over taxes.
2.12EFFECTIVE DATE.This section is effective the day following final enactment."
2.13Renumber the sections in sequence and correct the internal references
2.14Amend the title accordingly