Requiring the commissioner of employment and economic development (DEED) to establish a technology corporate franchise tax certificate transfer program to allow qualifying technology and biotechnology corporations to transfer or sell Minnesota net operating loss carryovers under the corporate franchise tax to other corporations to finance their Minnesota operations; specifying certain eligibility requirements, allocation of tax benefits and annual limits, qualifying tax benefits and corporations, recapture and approval of acquisition of tax benefits, purposes, and agreement requirements; modifying the definition of taxable income; allowing a credit
(je)