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HF 3769

as introduced - 93rd Legislature (2023 - 2024) Posted on 04/08/2024 12:02pm

KEY: stricken = removed, old language.
underscored = added, new language.
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Engrossments
Introduction Posted on 02/14/2024

Current Version - as introduced

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A bill for an act
 relating to taxation; corporate franchise; modifying the effective date of a reduction
in the limitation on the deductibility of net operating losses; amending Laws 2023,
chapter 64, article 1, section 44.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Laws 2023, chapter 64, article 1, section 44, the effective date, is amended to
read:


EFFECTIVE DATE.

This section is effective for taxable years beginning after December
31, deleted text begin 2022deleted text end new text begin 2023new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for taxable years beginning
after December 31, 2022.
 new text end