Minnesota legislation · 94th Legislature 2025-2026
Minnesota HF3816: Individual income and corporate franchise taxes; federal changes to expensing research expenditures conformed.
Status: In committee, May 7, 2026
What the bill says
A bill for an act relating to taxation; individual income and corporate franchise taxes; conforming to federal changes to expensing research expenditures; amending Minnesota Statutes 2024, section 290.01, subdivision 31.
From the introduced text, February 27, 2026:
A bill for an act relating to taxation; individual income and corporate franchise taxes; conforming to federal changes to expensing research expenditures; amending Minnesota Statutes 2024, section 290.01, subdivision 31. Section 1. Minnesota Statutes 2024, section 290.01, subdivision 31, is amended to read: Subd. 31. Internal Revenue Code. Unless specifically defined otherwise, "Internal Revenue Code" means the Internal Revenue Code of 1986, as amended through May 1, 2023new text begin [ADDED: , except it also includes section 70302 of Public Law 119-21, relating to full expensing of domestic research and experimental expenditures] new text end . Internal Revenue Code also includes any uncodified provision in federal law that relates to provisions of the Internal Revenue Code that are incorporated into Minnesota law. new text begin [ADDED: EFFECTIVE DATE.] new text end new text begin [ADDED: This section is effective the day following final enactment, except the changes incorporated by federal changes are effective retroactively at the same time the changes were effective for federal purposes.] new text end
Sponsors
- Jeff Witte (R) · primary sponsor
- Davids, Greg (R, 26B)
- Keith Allen (R)
- Ben Bakeberg (R)
Latest actions
- : Author added Bakeberg
- : Author added Allen
- : Introduction and first reading, referred to Taxes
Common questions
- What is HF3816?
- HF3816 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Individual income and corporate franchise taxes; federal changes to expensing research expenditures conformed.
- What does HF3816 do?
- In its own words: A bill for an act relating to taxation; individual income and corporate franchise taxes; conforming to federal changes to expensing research expenditures; amending Minnesota Statutes 2024, section 290.01, subdivision 31.
- What is the status of HF3816?
- In committee as of May 7, 2026. Latest action: Author added Bakeberg (May 7, 2026).
- Who sponsored HF3816?
- Jeff Witte (R), with 3 co-sponsors.
- Where is the official record for HF3816?
- On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=HF3816&y=2025&ssn=0&b=house
Source: official Minnesota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.