1.1.................... moves to amend H.F. No. 2757, the first engrossment, as follows:
1.2Page 5, after line 18, insert:
1.3 "Sec. .... Laws 2023, chapter 64, article 1, section 44, the effective date, is amended to
1.4read:
1.5EFFECTIVE DATE.This section is effective for taxable years beginning after December
1.631,
2022 2023.
1.7EFFECTIVE DATE.This section is effective retroactively for taxable years beginning
1.8after December 31, 2022."
1.9Page 6, after line 32, insert:
1.10 "Sec. ....
FILM PRODUCTION CREDIT; SUSPENSION.
1.11Notwithstanding any other law to the contrary, no credit may be claimed under Minnesota
1.12Statutes, section 290.06, subdivision 39, for taxable years beginning after December
31,
1.132022, and before January 1, 2025. Credits certified but otherwise not allowed to be
claimed
1.14for the tax years referenced in this section may be claimed for a tax year beginning
after
1.15December 31, 2024. The commissioner must adjust tax liability for tax years beginning
1.16after December 31, 2022, and before January 1, 2024, without penalty or interest to
comply
1.17with this section.
1.18EFFECTIVE DATE.This section is effective the day following final enactment."
1.19Renumber the sections in sequence and correct the internal references
1.20Amend the title accordingly