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Bill > HF1561


MN HF1561

MN HF1561
Corporate franchise tax rate reduced, and rate used to calculate application of corporate alternative minimum tax reduced.


summary

Introduced
02/09/2023
In Committee
02/09/2023
Crossed Over
Passed
Dead
05/20/2024

Introduced Session

93rd Legislature 2023-2024

Bill Summary

A bill for an act relating to taxation; reducing the corporate franchise tax rate; reducing the rate used to calculate application of the corporate alternative minimum tax; amending Minnesota Statutes 2022, sections 290.06, subdivision 1; 290.0921, subdivision 1.

AI Summary

This bill reduces the corporate franchise tax rate in Minnesota over a three-year period, with the rate decreasing from 9.8% to 8.8% for taxable years beginning after December 31, 2024. It also reduces the rate used to calculate the application of the corporate alternative minimum tax, with the rate decreasing from 5.8% to 5.2% for taxable years beginning after December 31, 2024. These changes are intended to provide tax relief for corporations operating in Minnesota.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Introduction and first reading, referred to Taxes (on 02/09/2023)

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