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MN HF4323

Bill

Status

Introduced

2/26/2024

Primary Sponsor

Samantha Vang

Click for details

Origin

House of Representatives

93rd Legislature 2023-2024

AI Summary

  • Amends Minnesota Statutes section 41B.0391, subdivision 4, relating to the Minnesota Rural Finance Authority's duties and responsibilities
  • Requires the Rural Finance Authority to share information with the commissioner of revenue as necessary to administer tax credit provisions under sections 290.06, subdivisions 37 and 38
  • Reduces the allocation limit for agricultural asset owner tax credits from $6,500,000 to $4,000,000 per taxable year for years beginning after December 31, 2023
  • Changes the deadline for allocating emerging farmer credits from September 30 to May 31, with unused emerging farmer credits becoming available for general allocation on June 1
  • Modifies carryover rules so that unallocated credits authorized for taxable years after December 31, 2022, do not cancel but instead carry forward to the next taxable year

Legislative Description

Minnesota Rural Finance Authority provisions modified.

Last Action

HF indefinitely postponed

4/9/2024

Committee Referrals

Agriculture Finance and Policy2/26/2024

Full Bill Text

No bill text available