Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF1112

Introduced
2/2/23  

Caption

Corporate franchise tax rate decrease

Impact

The proposed change would adjust Minnesota Statutes 2022, section 290.06, subdivision 1, which governs the computation of corporate franchise taxes. By reducing the tax rate, the bill is intended to lessen the financial burden on corporations and potentially encourage them to expand their operations and employment within the state. Supporters argue that such reductions will invigorate the business environment, while also potentially leading to increased tax revenues in the long term as businesses thrive.

Summary

SF1112 proposes a reduction in the corporate franchise tax rate in Minnesota, amending the existing statute to lower the rate from 9.8% to 9.3%. This change is aimed at making the state more competitive in attracting and retaining businesses, ultimately fostering economic growth and job creation. The bill emphasizes fiscal policy changes that could stimulate investment within the corporate sector, leading to a broader positive impact on the state's economy.

Contention

However, there may be opposition to SF1112, primarily from those who argue that corporate tax reductions could lead to budgetary constraints impacting public services. Critics of the bill might contend that the state should seek balanced revenue sources and consider the implications of reduced tax income on funding for infrastructure, education, and social services. The debate around the bill highlights broader themes of fiscal responsibility and the allocation of state resources against the backdrop of fostering a favorable business climate.

Companion Bills

MN HF625

Similar To Corporate franchise tax rate decreased.

Previously Filed As

MN HF625

Corporate franchise tax rate decreased.

MN SF2023

Corporate franchise tax rate reduction

MN SF80

Corporate franchise tax increase application to certain corporations authorization

MN HF5186

Corporate franchise tax rate reduced.

MN HF1561

Corporate franchise tax rate reduced, and rate used to calculate application of corporate alternative minimum tax reduced.

MN SF5422

Corporate franchise tax rate reduction provision

MN SF2585

Contingent corporation franchise tax rate reductions authorization

MN SF3311

Corporate franchise tax rate contingent increase authorization

MN HF1131

Corporate franchise tax; contingent rate reductions provided.

MN SF3449

Contingent increase in the corporate franchise tax rate authorization

Similar Bills

No similar bills found.