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Key: (1) language to be deleted (2) new language

CHAPTER 82--H.F.No. 3769

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

Presented to the governor April 5, 2024

Signed by the governor April 8, 2024, 9:34 a.m.

Official Publication of the State of Minnesota
Revisor of Statutes