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Senate Counsel, Research and Fiscal Analysis
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Minnesota Senate Bldg.
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95 University Avenue W. Suite 3300
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St. Paul, MN 55155
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(651) 296-4791
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Alexis C. Stangl
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Director
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Senate
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State of Minnesota
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S.F. No. 351 - Extending the R & D credit to sole proprietors
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Author:
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Senator David H. Senjem
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Prepared By:
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Nora Pollock, Senate Counsel (651/297-8066)
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Date:
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February 3, 2015
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This bill extends the research and development (R & D) credit to sole proprietors. Under current law, the credit is available to corporations and to individual taxpayers who are partners in a partnership or shareholders in an S corporation.
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Check on the status of this bill
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Back to Senate Counsel and Research Bill Summaries page
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Last review or update: 02/03/2015
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