as introduced - 93rd Legislature (2023 - 2024) Posted on 04/08/2024 12:02pm
Engrossments | ||
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Introduction | Posted on 02/14/2024 |
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:
Laws 2023, chapter 64, article 1, section 44, the effective date, is amended to
read:
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
This section is effective retroactively for taxable years beginning
after December 31, 2022.
new text end