Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF2023

Introduced
2/21/23  

Caption

Corporate franchise tax rate reduction

Impact

The implementation of SF2023 could have significant implications for state laws concerning corporate taxation. By lowering the tax burden on businesses, the bill is designed to attract more corporations to Minnesota, which proponents argue will enhance job creation and economic activity. However, this tax reduction may result in decreased revenue for the state, leading to concerns about funding for public services and infrastructure. The effect on the overall fiscal health of Minnesota is anticipated to be a key point of discussion as the bill moves through the legislative process.

Summary

SF2023 is a legislative measure introduced in Minnesota aiming to reduce the corporate franchise tax rate. The bill proposes a gradual lowering of the tax rate from 9.8% to 8.8% over the next several years, making it potentially more favorable for corporations operating within the state. This reduction is perceived as a strategy to foster a more business-friendly environment, encouraging investment and economic growth within Minnesota. The bill also revises the alternative minimum tax for corporations, intending to realign it with the reduced franchise tax rate, thereby simplifying tax compliance for businesses.

Contention

Debate surrounding SF2023 could center on the balance between promoting economic development and ensuring adequate state funding. Supporters of the bill contend that tax reductions are necessary to keep Minnesota competitive in attracting businesses, especially in comparison to other states with more favorable tax climates. Conversely, critics may argue that reducing corporate taxes disproportionately benefits businesses at the expense of the public, as it could lead to cuts in essential services or increased taxes on individuals to compensate for the lost revenue. The discussions in committee hearings will likely reveal differing views on the appropriate fiscal policy that best supports both business interests and the needs of the residents.

Companion Bills

MN HF1561

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

Previously Filed As

MN HF1561

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

MN SF80

Corporate franchise tax increase application to certain corporations authorization

MN SF951

Corporate alternative minimum tax rate calculation reduction provision

MN HF2955

Corporate franchise tax provisions modified, and corporate alternative minimum tax and corporate minimum fee repealed.

MN SF2585

Contingent corporation franchise tax rate reductions authorization

MN SF5422

Corporate franchise tax rate reduction provision

MN HF1131

Corporate franchise tax; contingent rate reductions provided.

MN HF5186

Corporate franchise tax rate reduced.

MN HF625

Corporate franchise tax rate decreased.

MN SF1112

Corporate franchise tax rate decrease

Similar Bills

No similar bills found.