Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature
Office of the Revisor of Statutes

SF 3652

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/08/2022 10:22am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
Pdf Rtf

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13
1.14

A bill for an act
 relating to taxation; individual income and corporate franchise taxes; extending
the sunset for the credit for rehabilitation of historic structures; amending Minnesota
Statutes 2021 Supplement, section 290.0681, subdivision 10.

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

Section 1.

Minnesota Statutes 2021 Supplement, section 290.0681, subdivision 10, is
amended to read:


Subd. 10.

Sunset.

This section expires after fiscal year deleted text begin 2022deleted text end new text begin 2030new text end , except that the office's
authority to issue credit certificates under subdivision 4 based on allocation certificates that
were issued before fiscal year deleted text begin 2023deleted text end new text begin 2031new text end remains in effect through deleted text begin 2025deleted text end new text begin 2033new text end , and the
reporting requirements in subdivision 9 remain in effect through the year following the year
in which all allocation certificates have either been canceled or resulted in issuance of credit
certificates, or deleted text begin 2026deleted text end new text begin 2034new text end , whichever is earlier.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
 new text end