Mn 174 - Google Drive Page

Minnesota currently continues to require businesses to capitalize and amortize domestic research expenditures over five years under . While new federal laws like the 2025 tax bill have introduced Section 174A to restore immediate expensing, Minnesota has not yet conformed to this change.

: The bill includes provisions for parents to review curriculum materials before they are taught. MN 174 - Google Drive

Did you know MN still requires research expenses to be amortized over 5 years? Even with federal changes, state conformity is lagging. Keep those records tight! Check SDK CPA for the latest updates. MN 174 - Google Drive

Programs must be inclusive and respectful of community values. MN 174 - Google Drive