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Capital IconMinnesota Legislature

Legislative Session number- 83

Bill Name: SF1637

Authorizing and providing for the sale of unused net operating loss +by
qualified high technology businesses for income tax purposes upon +application
to and approval by the commissioner of employment and economic +development
(DEED), limits and restrictions, defining qualified high technology +business;
exempting income received by the technology business from the sale +from the
income tax and providing for claiming of the loss by the purchaser; +providing
for certification and approval by the commissioner and for a high +technology
business withholding credit(ra)