Loading chat...

MN SF5511

Bill

Status

Introduced

5/6/2024

Primary Sponsor

Jeff Howe

Click for details

Origin

Senate

93rd Legislature 2023-2024

AI Summary

  • Adds a tax subtraction for S corporation financial institutions on income from commercial loans valued at $5,000,000 or less provided to Minnesota residents or businesses for business or agricultural purposes.

  • Adds a tax subtraction for all financial institutions on income from commercial loans valued at $5,000,000 or less provided to Minnesota residents or businesses for business or agricultural purposes.

  • Applies to taxable years beginning after December 31, 2023.

  • Amends Minnesota Statutes sections 290.0132 and 290.0134 to create these new income subtractions.

Legislative Description

Income tax subtraction for certain commercial loans issued by financial institutions authorization

Last Action

Referred to Taxes

5/6/2024

Committee Referrals

Taxes5/6/2024

Full Bill Text

No bill text available