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MN HF1826

Bill

Status

Introduced

5/8/2013

Primary Sponsor

Jim Davnie

Click for details

Origin

House of Representatives

88th Legislature 2013-2014

AI Summary

  • Provides a tax credit of $1.33 per liter for qualified distillers producing distilled spirits on up to 100,000 liters sold in any fiscal year beginning July 1
  • Limits the total annual credit to the lesser of the distiller's tax liability or $133,000
  • Allows qualified distillers to claim the credit on the 18th day of each month
  • Defines "qualified distiller" as a microdistillery meeting criteria under Minnesota Statutes section 340A.101, subdivision 17a, based on the preceding calendar year
  • Effective date is July 1, 2013

Legislative Description

Microdistillery tax credit provided.

Last Action

Author added Loeffler

3/17/2014

Committee Referrals

Taxes5/8/2013

Full Bill Text

No bill text available